kmd
Level 3

Business & farm

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.