No. For trusts and estates there is only a deduction allowed for gifts to charity of income. The donation of property is not deductible for income tax (1041) purposes. It is deductible for estate-tax purposes but that usually doesn't matter these days because of the $11 million estate tax exemption.
https://www.law.cornell.edu/uscode/text/26/642
(c)Deduction for amounts paid or permanently set aside for a charitable purpose
(1)General rule
In the case of an estate or trust (other than a trust meeting the specifications of subpart B), there shall be allowed as a deduction in computing its taxable income (in lieu of the deduction allowed by section 170(a), relating to deduction for charitable, etc., contributions and gifts) any amount of the gross income, without limitation, which pursuant to the terms of the governing instrument is, during the taxable year, paid for a purpose specified in section 170(c) (determined without regard to section 170(c)(2)(A)). If a charitable contribution is paid after the close of such taxable year and on or before the last day of the year following the close of such taxable year, then the trustee or administrator may elect to treat such contribution as paid during such taxable year. The election shall be made at such time and in such manner as the Secretary prescribes by regulations.
Now it is possible that there is some exception for the final return, but I don't see that. The final return can pass out to the beneficiaries excess deductions the estate/trust coudn't use but charitable contributions are expressly not included in that:
https://www.irs.gov/pub/irs-pdf/i1041.pdf
page 27:
Excess deductions on termination. If
the estate or trust has for its final year
deductions (excluding the charitable
deduction and personal exemption) in
excess of its gross income, the excess
deductions are allowed to the
beneficiaries succeeding to the property
of the estate or trust and retain their
separate character as an amount
allowed in arriving at adjusted gross
income, a non-miscellaneous itemized
deduction, or a miscellaneous itemized
deduction.
The way to handle this from a planning perspective (doesn't help you) is to give leave the property to a person who then can keep it, sell it, or donate it. If donated they may get a deduction depending upon their personal tax situation.
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