Can a trust with no income make charitable contributions?

[BulldogTom]

Client had a revocable trust when she died. The only assets in the trust are a home that was left with a life estate to her partner, personal belongings, and a small amount of cash. The cash was distributed by the executor per the grantor's instructions, and the personal belongings were donated to charity. The home, which generates no income, will be used by the partner until his death or he moves out, and then sold with the proceeds being distributed to the beneficiaries.

Normally, you have to have income to make a charitable contribution. But since this is a pass through, can I include the value of the donations on the K-1 to the beneficiaries.

Sorry, I should know this, but I am too tired to look it up, and I am sure one of you knows the answer lickity-split.

Thanks

Tom

Hollister, CA

[DANRVAN]

For a trust, I believe the charitable deductions are taken to determine taxable income and are not passed through to the beneficiaries.