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My father, one month before he died, asked my brother (co-executor) to issue a check from the estate, in the amount of $100,000 to the Episcopal Diocese as a contribution. Because this bequest was not in his Will or Trust, the IRS has just sent a letter stating they will not allow it as a deduction for the Estate, unless it is in writing, somewhere in the Will or Trust. It seems to me that someone should have a right to contribute to a church (and that it should be allowed as a deduction) as they lie in bed reminiscing about their life, and perhaps come to some sense about greater priorities, just weeks before their death. Is there any way around this that you can think of? We would surely be grateful. Many thanks!
State/Country relating to question: Already Tried: I have just consulted with our Estate CPA but I felt that a Specialist Tax Attorney would perhaps have a more thorough knowledge of the law and a possible loophole strategy... the IRS is stating they will not allow the deduction under the Schedule 0 -- is there another Schedule that this deduction might fall under... or extenuating circumstances? I was in the hospital room with my brother when my father (completely clear and lucid) requested that he issue the check to the Diocese as a contribution... also, aren't charitable contributions to non-profit organizations usually accepted by the IRS as deductable on tax returns? I do not understand this... surely there must be a way to persuade them. Please help!
HelloCustomer Unfortunately, there is no way around a situation like this. I totally understand your thinking and agree with you to some extent. But on the other hand, if the IRS were to allow verbal changes to a will, then it defeats the purpose of even having a will. Just as an another example, your father may have changed his mind in the last few days of his life to change one of his beneficiaries. Unless this was documented in the will, there is just no way to prove that he really intended for this change to occur. The same is true for a charitable donation, or any other bequest that your father wished to make and/or change. Unless this is stipulated in writing in the will or in the trust, the deduction cannot be claimed. If the IRS did not have this regulation, it would open up the door to everyone who wanted to make a change to an existing will or trust document, and that is the reason this is not allowed. If this was helpful please press the Accept button. Thank youCustomer and let me know if you have more questions. I am happy to help you with whatever I can. I do understand your frustrations here, as I would feel the same way if this happend with one of my family members. But the rules are written this way because the IRS would have no way of controlling it if they allowed for exceptions due to a verbal request by the decedent.
Accountant
25+ years tax consulting. Specializing in returns for US citizens living abroad