Question

Charitable Contribution by Decedent

Forum|Forum|2 years ago
April 16, 2024
1 reply
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May a surviving spouse claim a deduction for a charitable contribution on a final joint return filed for the year his spouse died if she had made a qualified public charity [501(c)(3)] a beneficiary to an investment account she owned? Or, since the donation did not become effective until after her death, was it too late to include in the final joint return?

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SusanY1

You can include the charitable donation made by the deceased spouse on the joint return for the year.

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02355Author

Thank you very much, Susan. Is there a particular regulation that covers this. I tried looking but could not find anything. It would be greatly appreciated if you give me the Code section, reg. or ruling of some sort. Thank you for your help.

SusanY1

When you file as a joint return, you're actually one taxpayer. So what one of you does is considered to be equally the others. So the donation is considered as much hers as yours. I don't have a particular code reference for this specific item, but it stems from the joint return being all matters combined. It's similar to how any income paid to your spouse after the death is also included on your joint return.

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