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part of the decedent’s probate estate,

encouragement of art, or to foster

any other reason, the federal estate

such as lifetime transfers, jointly owned

national or international amateur sports

tax, the federal GST tax, or any other

property that passed to the survivor on

competition (but only if none of its

estate, GST, succession, legacy, or

decedent’s death, and the insurance

activities involve providing athletic

inheritance tax is payable in whole or in

payable to specific beneficiaries;

facilities or equipment, unless the

part out of any bequest, legacy, or

•

The values of all specific and general

organization is a qualified amateur

devise that would otherwise be allowed

legacies or devises, with reference to

sports organization) and the prevention

as a charitable deduction, the amount

the applicable clause or paragraph of

of cruelty to children and animals, as

you may deduct is the amount of the

the decedent’s will or codicil. (If

long as no part of the net earnings

bequest, legacy, or devise reduced by

legacies are made to each member of a

benefits any private individual and no

the total amount of the taxes.

class, for example, $1,000 to each of

substantial activity is undertaken to

If you elected to make installment

decedent’s employees, only the number

carry on propaganda, or otherwise

payments of the estate tax, and the

in each class and the total value of

attempt to influence legislation or

interest is payable out of property

property received by them need be

participate in any political campaign on

transferred to charity, you must reduce

furnished);

behalf of any candidate for public office;

the charitable deduction by an estimate

•

The date of birth of all persons, the

A trustee or a fraternal society, order

of the maximum amount of interest that

length of whose lives may affect the

or association operating under the

will be paid on the deferred tax.

value of the residuary interest passing

lodge system, if the transferred property

For split-interest trusts (or pooled

to the surviving spouse; and

is to be used exclusively for religious,

•

income funds), enter in the “Amount”

Any other important information such

charitable, scientific, literary, or

column the amount treated as passing

as that relating to any claim to any part

educational purposes, or for the

to the charity. Do not enter the entire

of the estate not arising under the will.

prevention of cruelty to children or

amount that passes to the trust (fund).

animals, and no substantial activity is

Lines 5a, 5b, and 5c. The total of the

undertaken to carry on propaganda or

If you are deducting the value of the

values listed on Schedule M must be

otherwise attempt to influence

residue or a part of the residue passing

reduced by the amount of the federal

legislation, or participate in any political

to charity under the decedent’s will,

estate tax, the federal GST tax, and the

campaign on behalf of any candidate

attach a copy of the computation

amount of state or other death and

for public office;

showing how you determined the value,

GST taxes paid out of the property

•

Any veterans organization

including any reduction for the taxes

interest involved. If you enter an

incorporated by an Act of Congress or

described above.

amount for state or other death or GST

any of its departments, local chapters,

taxes on line 5b or 5c, identify the taxes

Also include:

or posts, for which none of the net

•

and attach your computation of them.

A statement that shows the values of

earnings benefits any private individual;

Attachments. If you list property

all specific and general legacies or

interests passing by the decedent’s will

devises for both charitable and

•

A foreign government or its political

on Schedule M, attach a certified copy

noncharitable uses. For each legacy or

subdivision when the use of such

of the order admitting the will to

devise, indicate the paragraph or

property is limited exclusively to

probate. If, when you file the return, the

section of the decedent’s will or codicil

charitable purposes.

court of probate jurisdiction has entered

that applies. If legacies are made to

For this purpose, certain Indian tribal

any decree interpreting the will or any

each member of a class (for example,

governments are treated as states and

of its provisions affecting any of the

$1,000 to each of the decedent’s

transfers to them qualify as deductible

interests listed on Schedule M, or has

employees), show only the number of

charitable contributions. See Revenue

entered any order of distribution, attach

each class and the total value of

Procedure 2008-55, on page 768 of

a copy of the decree or order. In

property they received;

•

2008-39 I.R.B.,

addition, the IRS may request other

The date of birth of all life tenants or

irs-irbs/irb08-39.pdf, as modified and

evidence to support the marital

annuitants, the length of whose lives

supplemented by subsequent revenue

deduction claimed.

may affect the value of the interest

procedures, for a list of qualifying

passing to charity under the decedent’s

Schedule O—Charitable,

Indian tribal governments.

will;

•

A statement showing the value of all

Public, and Similar Gifts

You may also claim a charitable

property that is included in the

contribution deduction for a qualifying

and Bequests

decedent’s gross estate but does not

conservation easement granted after

pass under the will, such as transfers,

the decedent’s death under the

jointly owned property that passed to

General

provisions of section 2031(c)(9).

the survivor on decedent’s death, and

The charitable deduction is allowed

You must complete Schedule O and file

insurance payable to specific

for amounts that are transferred to

it with the return if you claim a

beneficiaries; and

charitable organizations as a result of

•

deduction on item 21 of Part

Any other important information such

either a qualified disclaimer (see Line 2.

5 — Recapitulation.

as that relating to any claim, not arising

Qualified Disclaimer below) or the

under the will, to any part of the estate

You can claim the charitable

complete termination of a power to

(that is, a spouse claiming dower or

deduction allowed under section 2055

consume, invade, or appropriate

curtesy, or similar rights).

for the value of property in the

property for the benefit of an individual.

decedent’s gross estate that was

Line 2. Qualified Disclaimer

It does not matter whether termination

transferred by the decedent during life

occurs because of the death of the

or by will to or for the use of any of the

The charitable deduction is allowed for

individual or in any other way. The

following:

amounts that are transferred to

termination must occur within the period

•

The United States, a state, a political

charitable organizations as a result of a

of time (including extensions) for filing

subdivision of a state, or the District of

qualified disclaimer. To be a qualified

the decedent’s estate tax return and

Columbia, for exclusively public

disclaimer, a refusal to accept an

before the power has been exercised.

purposes;

interest in property must meet the

•

Any corporation or association

The deduction is limited to the

conditions of section 2518. These are

organized and operated exclusively for

amount actually available for charitable

explained in Regulations sections

religious, charitable, scientific, literary,

uses. Therefore, if under the terms of a

25.2518-1 through 25.2518-3. If

or educational purposes, including the

will or the provisions of local law, or for

property passes to a charitable

-30-

Part Instructions

Instructions For Form 706 - United States Estate (And Generation-Skipping Transfer) Tax Return - 2011 Page 30

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