Since you were talking about non-cash contributions, I assume you are talking about charity donations.
everything that happens before the date a person died is filed on their tax return for the year, even if they weren’t alive for the whole year. That means income received, donations made, and anything else.
However, that stops on the date of death. After the person‘s death, anything that happens to their property is going to be done by the estate or by the heirs. The estate is a legal entity that comes into existence when a person dies and handles their income and other events after their death.
For example, if you donate the property of your deceased parent to a charity when you are cleaning out their house, that would be reported on your tax return if you inherited the property, or it would be reported on the estate tax return if the estate files a return, although this is less common.
