In general, a trust is allowed to make charitable donations soThere is no carryover provision for "excess donations" made by a complex
long as the trustee has been granted the power in the trust
document.
Further, my understanding is donations would be allowed as a
deduction from current year income when made (or in appropriate
cases when permanently set aside).
What happens to "excess" donations? Are they lost, like other
excess deductions on a trust return? Or do they carry forward
similar to individual returns?
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