Perhaps not relevant in your case, but often there is tangible personal property that that has little (but some) value that the beneficiaries don't want. If the estate/trust donates that there is no income tax deduction. (There is estate tax deduction, which usually doesn't matter these days). One way around that is that often the bene's are given the tangible property that they want. So if they take it and donate it they can personally take a deduction on their 1040s. That also may not matter these days with the high standard deduction, but it should work.
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