[WSBAPT] will provision to delegate selection of charitable beneficiaries to PR

[Doug Owens]

Dear list mates, I have a client who has asked me to prepare a will that includes a substantial residuary provision that would authorize the PR to select charities to receive shares of the estate.  I have not come across this before and I wonder first if a PR can select beneficiaries and second whether this provision would pass muster as a charitable gift to entitle the estate to the charitable deduction for estate tax purposes.  Is there another way that people use to accomplish this objective such as a trust?  But can a trustee select the beneficiaries of a trust?  And would a testamentary gift to a trust qualify for the charitable tax deduction?  Thanks for your consideration.  Yours truly, Douglas Owens