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Get Revenue Ruling 2004 -5 - Charitable Deductions

Also 170 651 652 681 702 1. 651 a 1 1. 651 a 4 1. 702 1. Charitable deductions. This ruling concludes that a trust is not prohibited from taking a charitable deduction under section 642 c of the Code for the trust s distributive share of a charitable contribution made by a partnership from the partnership s gross income even though the trust s governing instrument does not authorize the trustee to make charitable Rev. Rul. 2004 5 ISSUE of the Int....

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