On February 9, 19X2 trustee T makes a $10,000 payment to a qualified charity out of the gross income of the Alpha trust, a calendar year taxpayer.T may elect to deduct the payment on Alpha's 19X1 or 19X2 income tax return.

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Trustees can elect to treat charitable contributions made within the first 65 days of a tax year as if they were made in the previous tax year, allowing the deduction to be applied to either year.

On February 9, 19X2 Trustee T Makes a $10,000 Payment