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Deductions & credits
No, based on the information you provided you will not be able to deduct it on his final return. Transactions occurring up to the date of death are reported on the decedent's final return.
Transactions occurring on or after the date of death belong on the estate tax return.
Unfortunately, because he did not have a will, you won't be able to deduct that contribution on the estate return. According to page 18 of Pub 559 (see link below) the transfer must be specified in the will:
An estate qualifies for a deduction for gross income paid or permanently set aside for qualified charitable organizations. The adjusted gross income limits for individuals don't apply. However, to be deductible by an estate, the contribution must be specifically provided for in the decedent's will. If there is no will, or if the will makes no provision for the payment to a charitable organization, then a deduction won't be allowed even though all beneficiaries may agree to the gift.
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