Distributable net income (DNI)is not reduced by the charitable contribution deduction when calculating the deductible discretionary distributions for a complex trust.

Question

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Distributable Net Income (DNI) is reduced by the charitable contribution deduction when calculating the deductible discretionary distributions for a complex trust, as charitable contributions made by the trust are allowed as deductions in determining its DNI.

Distributable Net Income (DNI)is Not Reduced by the Charitable Contribution