Under proper circumstances, a disclaimer by an heir can increase the charitable deduction allowed a decedent.

Question

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When an heir disclaims an inheritance, it can pass directly to a charity named as a contingent beneficiary, potentially increasing the charitable deduction allowed on the decedent's estate tax return. This is because the property is treated as passing directly from the decedent to the charity, rather than from the decedent to the heir and then to the charity.

Under Proper Circumstances, a Disclaimer by an Heir Can Increase