estate given to nonprofit still earning income

[schirallicpa]

A lady passed and her estate goes to a non-profit.  If I understand correctly, there will be no estate tax regardless of the value of the estate.

However, if the estate continues to earn money after being transferred to the non-profit, does the estate need to pay income tax? 

[Gail in Virginia]

As long as their is an estate earning income, a fiduciary return would be required.  However, once all of the assets are transferred to the non-profit, there is no estate any more to earn income and therefore the fiduciary return would not be required.  I am not sure how the estate could continue to exist after it is transferred to the non-profit.  

[schirallicpa]

Your right - I've been talking to an attorney.  I am not thinking straight...........