Charitable giving deduction

[imawriter]

A friend passed away last year and left a sizable amount to his church in his will. (The church is a registered non-profit.) His estate (which was in a trust) had a large amount in traditional IRAs and therefore has a high tax bill this year. My question is if the money left to his church is deductible against the taxable capital gains on his 2024 return. No portion of the IRAs went directly to the church, rather, all assets were liquidated and then all beneficiaries, including the church, received checks as directed by his will and trust.  I was this friend's POA and am responsible for making sure his taxes are filed. Thanks for your help. Dan

[MaryK4]

No, unfortunately, his final return can only include items up to the date of his death so you cannot use the charitable deduction on the final return.