Question

Which of the following would qualify for the charitable deduction for estate taxes?

a. A donation to a qualified charity made by the executor for which only the amount of the donation was prescribed in the will
b. A donation to a U.S. charity
c. A donation to a foreign charity
d. All of the above

Answer 1

To qualify for the charitable deduction for estate taxes, the donation must be made to a qualified charity. A donation to a U.S. charity qualifies for the deduction.

Step-by-step explanation:

To qualify for the charitable deduction for estate taxes, the donation must be made to a qualified charity and meet certain requirements. Option a is incorrect because the donation must be made by the decedent's estate, not the executor. Option b is correct because a donation to a U.S. charity qualifies for the charitable deduction for estate taxes. Option c is incorrect because donations to foreign charities do not qualify for the charitable deduction for estate taxes. Therefore, the correct answer is option b: A donation to a U.S. charity.