Can I deduct a charitable contribution on a final (complex) trust distributing all income on the 1041?

[kmd]

I'm seeing red flags about deducting a charitable contribution for a complex trust on a 1041.  TurboTax puts up an "audit warning" and says 1041-A is required.  I looked at 1041-A, and it looks hairy.  Plus, the IRS says that the 1041-A is always due on a calendar year, meaning it would have been due on 4/15/2021, even though my 1041 is using a fiscal year ending 8/31/2021, and the charity donation was made in 2020.

[Anonymous_]

The donation has to be made pursuant to the terms of the governing instrument (in this case, the trust).

Such contributions are generally controlled by Section 642(c) (which you should read) and elections can be made following the close of the tax year.

Again, as I stated in your other thread, you should consult with a local tax professional.

[kmd]

Thank you again.  I read Section 642(c).  It seems to me that trusts cannot deduct charitable contributions unless the trust explicitly states that some amount is to be given to a charity.  So, then, even if my brother and I agree that $2000 should be given to my parents' church, it is not deductible because the trust and wills did not explicitly state this.  Is this correct?  Thank you.

[Anonymous_]

Yes, you are correct.