Question

Under what circumstances may a decedent's estate claim a charitable deduction

Answer 1

According to the above question,

firstly we know about what decedent actually is:

• DECEDENT : In a layman term, Decedent means a deceased person OR a person who is no more alive OR dead.

Now move toward the deep clarification:

According to the law, Decedent's estate can go to the charity only if, instruction was already passed by decedent in their will before his/her death, than only Estate administrator is liable to give money or it's Estate to the charity because this deduction came under Schedule A form 1041 and this deduction is very rare also. And if the Decedent gives the percentage of how much Estate will be given to the charity, in terms of his/her will, then the calculation of the charitable deduction is to be done on the back of the form 1041. And in other case, if Decedent's have partnership with any of the charitable trust, then also desired part of Estate can be deductable, according to the partnership agreement.

Frequently, Decedent's can also give their full or partial estate after death.

IN EASY LANGUAGE, A DECEDENT'S ESTATE CAN CLAIM A CHARITABLE DEDUCTION ONLY, WHEN THE DECEDENT INSTRUCTS ABOUT THE DISTRIBUTION OF HIS/HER ESTATE IN HIS/HER WILL, WHEN THE DECEDENT INSTRUCTS THAT HIS/HER ESTATE WILL BE DISTRIBUTED IN THE CHARITABLE TRUSTS, THEN ONLY IN THIS CIRCUMSTANCES, A DECEDENT'S ESTATE CAN CLAIM A CHARITABLE DEDUCTION UNDER SCHEDULE A, FORM 1041.