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Charitable Contribution by Decedent
May a surviving spouse claim a deduction for a charitable contribution on a final joint return filed for the year his spouse died if she had made a qualified public charity [501(c)(3)] a beneficiary to an investment account she owned? Or, since the donation did not become effective until after her death, was it too late to include in the final joint return?
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‎April 15, 2024
6:17 PM