There are some situations where a trust may take a charitable deduction. If this is a grantor trust, the grantor would take the charitable deduction. There are many types of trusts and it is best to review the trust documents to establish the type of trust it is and how the income and deduction items should be reported.
Most states have adopted a version of the Uniform Trust Code (UTC), which explicitly gives beneficiaries the right to a copy of the trust document. You can usually request the document in writing. You should be able to find if your state complies on the state's legislative website.
Hope this helps!
Cindy
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