Can estates take a deduction for items donated to a charity when it is not specified in the will?

[tagteam · Accepted solution]

"Can estates take a deduction for items donated to a charity when it is not specified in the will?"

No.  In order to be deductible by an estate, the contribution must be specifically provided for in the decedent's will.

See https://www.irs.gov/publications/p559#en_US_2017_publink100099701