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The underlying pathology of the donor , including cardiac contusion , cocaine use , cardiac pathology , or social history , often precludes donation . Stem cells can then be recovered from the interior , and spurred to give rise to specialized cells or tissues that carry the DNA of the donor . Introduction of heterogeneous genes : In order to improve the tissular tolerance and thus to reduce the rejection reactions , human genes have to be introduced into the genome of the donor animals . Using a qualified appraisal ( made not earlier than 60 days before the gift transfer date and prior to the due date for filing of the donor 's income tax return ) , she established the fair market value of her farm at $ 350,000 and could therefore claim the same amount as a charitable income tax deduction .