Section 11.25 Charitable Contributions

• Library: Estate Administration 2014 Supp

2. (§11.25) Charitable Contributions

A deduction is permitted for charitable bequests similar to the deduction available to estates of citizens and residents of the United States. I.R.C. § 2106(a)(2). But the deduction is subject to two unique rules:

1. Bequests to corporations are deductible only if made to or for the use of a domestic corporation.

2. Bequests to trustees, fraternal societies, or associations operating under the lodge system are deductible only if the contribution is to be used within the...