@CS2768
Ref https://www.irs.gov/instructions/i709#en_US_2024_publink16784xd0e432
Gifts to charities.
If the only gifts you made during the year are deductible as gifts to charities, you do not need to file a return as long as you transferred your entire interest in the property to qualifying charities.
If you are required to file a return to report noncharitable gifts and you made gifts to charities, you must include all of your gifts to charities on the return.
