Trusts and Estates

Generally, trusts and estates cannot claim a charitable contribution deduction against Part B income under M.G.L. c. 62, § 3(B)(a)(13). Instead, amounts paid to, or irrevocably set aside for, public charitable purposes, or paid to or irrevocably set aside for the benefit of an organization established and operated exclusively for charitable purposes, are deductible by trusts and estates against Part B adjusted gross income only as provided in M.G.L. c. 62, § 3(B)(a)(2).