Ezel / IRS Rulings / 200928029

CCA 200928029: Trust cannot deduct contributed easement that was not paid from gross income

Number
200928029
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Charitable Deduction
Topics
Trusts and fiduciary income
Code sections
§ 642
Ruling dated
May 21, 2009
Publicly released
July 10, 2009
Source
View Official PDF

Apply this to your situation

This page covers legal advice the IRS Office of Chief Counsel wrote for IRS staff, issued in 2009, which can't be cited as precedent. Ask about your situation and see what the current Code and IRS guidance say, with citations.

Currency note: this determination was released in 2009
Statutory amendments, regulation changes, court decisions, or later IRS guidance may have changed the analysis since then. Treat this page as historical context, not current tax advice. Verify current law before relying on any specific rule, threshold, or position mentioned here.
Not precedent. Under 26 U.S.C. § 6110(k)(3), this written determination may not be used or cited as precedent. It is advice from the IRS Office of Chief Counsel to IRS personnel on the facts they presented, and identifying details were redacted by the IRS before release. The official IRS release (linked on this page as a PDF) is the authoritative source.
About this page: The plain-English summary and ruling snapshot below were written by Ezel based on the official IRS release. The full text is the IRS's own document.
View official IRS release (PDF)

Plain-English summary

Chief Counsel explained that Revenue Ruling 2004-5 permits a trust to claim a charitable contribution made by a partnership in which the trust is a partner, even if the trust instrument does not authorize charitable contributions. That ruling does not remove the separate requirement that the contribution be made from the trust's gross income. Counsel therefore concluded that the trust could not claim the easement contribution as a charitable deduction.

Ruling snapshot

  • Question: May a trust deduct an easement contributed through a partnership when the contribution was not made from the trust's gross income?
  • Outcome: Advice given that the contribution is not deductible by the trust
  • Key authorities: IRC § 642; Rev. Rul. 2004-5

Full text (IRS public release)

ID: CCA_2009052116214139 Number: 200928029

Release Date: 7/10/2009

Office: --------------

UILC: 642.03-00

From: ------------------

Sent: Thursday, May 21, 2009 4:21:45 PM

To: -------------------

Cc:

Subject: RE: Rev Rul. 2004-5

------------forwarded your question on to me. The answer is as follows: Rev. Rul. 2004-5 does permit trusts to claim charitable contributions made by a partnership of which the trust is a partner, even if the trust instrument does not provide for charitable contributions. However, the Rev. Rul. does not eliminate a second requirement that this charitable contribution be made out of the trust's gross income. Therefore, the contribution of the easement does cannot be claimed as a charitable contribution.

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