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<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:#595959">I agree with Amber and Lisa that a donor advised fund is the best tool for accomplishing your client’s goals, but in response to your initial question, a testamentary
gift that is irrevocably assigned to charity will qualify for income and estate tax deductions even if the testator allows the executor to choose specific charitable beneficiaries. Unfortunately, don’t have a citation for this.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:#595959">Hope this helps,<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:#595959">John
<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:#595959"><o:p> </o:p></span></p>
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<p class="MsoNormal"><span style="font-size:14.0pt;font-family:"Tw Cen MT",sans-serif;mso-fareast-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman";color:#595959;mso-no-proof:yes">John Creahan</span><span style="font-size:12.0pt;font-family:"Tw Cen MT",sans-serif;mso-fareast-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman";color:#595959;mso-no-proof:yes"><o:p></o:p></span></p>
<p class="MsoNormal" style="margin-bottom:12.0pt"><span style="font-size:12.0pt;font-family:"Tw Cen MT",sans-serif;mso-fareast-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman";color:#595959;mso-no-proof:yes"><a href="http://www.cairn-law.com/"><span style="color:#595959">www.cairn-law.com</span></a><br>
</span><b style="mso-bidi-font-weight:normal"><span style="font-size:12.0pt;font-family:"Tw Cen MT",sans-serif;mso-fareast-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman";color:red;mso-no-proof:yes">Now located in the heart of Fremont<br>
</span></b><span style="font-size:12.0pt;font-family:"Tw Cen MT",sans-serif;mso-fareast-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman";color:#595959;mso-no-proof:yes">3417 Evanston Ave. N, Suite 312<br>
Seattle, WA 98103<br>
206-578-5877</span><span style="font-size:12.0pt;font-family:"Tw Cen MT",sans-serif;mso-fareast-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman";color:#4F6228;mso-no-proof:yes"><o:p></o:p></span></p>
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<p class="MsoNormal"><b><span style="mso-fareast-font-family:"Times New Roman"">From:</span></b><span style="mso-fareast-font-family:"Times New Roman""> wsbapt-bounces@lists.wsbarppt.com <wsbapt-bounces@lists.wsbarppt.com>
<b>On Behalf Of </b>Doug Owens<br>
<b>Sent:</b> Wednesday, March 7, 2018 1:10 PM<br>
<b>To:</b> WSBA Probate & Trust Listserv <wsbapt@lists.wsbarppt.com><br>
<b>Subject:</b> Re: [WSBAPT] will provision to delegate selection of charitable beneficiaries to PR<o:p></o:p></span></p>
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<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><span style="mso-fareast-font-family:"Times New Roman"">Dear Amber, thank you. Yours truly, Doug Owens<o:p></o:p></span></p>
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<p class="MsoNormal"><span style="mso-fareast-font-family:"Times New Roman"">On Mar 7, 2018, at 11:46 AM, Amber K. Quintal <<a href="mailto:aquintal@omwlaw.com">aquintal@omwlaw.com</a>> wrote:<o:p></o:p></span></p>
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<p class="MsoNormal" style="mso-outline-level:1"><span style="font-size:9.0pt;font-family:"Helvetica",sans-serif;mso-fareast-font-family:"Times New Roman"">Similar to Lisa's suggestion but still involving the PR (if that's the goal) - the client could make
the bequest to a donor advised fund (like Fidelity Charitable giving account) on which the PR is the account holder, or if the testator is the account holder, the PR is the account successor.<span class="apple-converted-space"> </span><br>
<br>
</span><span style="mso-fareast-font-family:"Times New Roman""><a href="https://www.fidelitycharitable.org/docs/Bequests.pdf"><span style="font-size:9.0pt;font-family:"Helvetica",sans-serif">https://www.fidelitycharitable.org/docs/Bequests.pdf</span></a></span><span style="font-size:9.0pt;font-family:"Helvetica",sans-serif;mso-fareast-font-family:"Times New Roman""><br>
<br>
Amber K. Quintal | Member<br>
<br>
Ogden Murphy Wallace P.L.L.C.<span class="apple-converted-space"> </span><br>
901 Fifth Avenue, Suite 3500 Seattle, WA 98164<span class="apple-converted-space"> </span><br>
phone: 206.447.7000 | Fax 206.926.2879<br>
</span><span style="mso-fareast-font-family:"Times New Roman""><a href="mailto:aquintal@omwlaw.com"><span style="font-size:9.0pt;font-family:"Helvetica",sans-serif">aquintal@omwlaw.com</span></a></span><span class="apple-converted-space"><span style="font-size:9.0pt;font-family:"Helvetica",sans-serif;mso-fareast-font-family:"Times New Roman""> </span></span><span style="font-size:9.0pt;font-family:"Helvetica",sans-serif;mso-fareast-font-family:"Times New Roman"">|<span class="apple-converted-space"> </span></span><span style="mso-fareast-font-family:"Times New Roman""><a href="http://www.omwlaw.com/"><span style="font-size:9.0pt;font-family:"Helvetica",sans-serif">www.omwlaw.com</span></a></span><span style="font-size:9.0pt;font-family:"Helvetica",sans-serif;mso-fareast-font-family:"Times New Roman""><br>
<br>
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From:<span class="apple-converted-space"> </span></span><span style="mso-fareast-font-family:"Times New Roman""><a href="mailto:wsbapt-bounces@lists.wsbarppt.com"><span style="font-size:9.0pt;font-family:"Helvetica",sans-serif">wsbapt-bounces@lists.wsbarppt.com</span></a></span><span class="apple-converted-space"><span style="font-size:9.0pt;font-family:"Helvetica",sans-serif;mso-fareast-font-family:"Times New Roman""> </span></span><span style="font-size:9.0pt;font-family:"Helvetica",sans-serif;mso-fareast-font-family:"Times New Roman"">[</span><span style="mso-fareast-font-family:"Times New Roman""><a href="mailto:wsbapt-bounces@lists.wsbarppt.com"><span style="font-size:9.0pt;font-family:"Helvetica",sans-serif">mailto:wsbapt-bounces@lists.wsbarppt.com</span></a></span><span style="font-size:9.0pt;font-family:"Helvetica",sans-serif;mso-fareast-font-family:"Times New Roman"">]
On Behalf Of Lisa E Schuchman<br>
Sent: Wednesday, March 7, 2018 11:15 AM<br>
To: WSBA Probate & Trust Listserv <</span><span style="mso-fareast-font-family:"Times New Roman""><a href="mailto:wsbapt@lists.wsbarppt.com"><span style="font-size:9.0pt;font-family:"Helvetica",sans-serif">wsbapt@lists.wsbarppt.com</span></a></span><span style="font-size:9.0pt;font-family:"Helvetica",sans-serif;mso-fareast-font-family:"Times New Roman"">><br>
Subject: Re: [WSBAPT] will provision to delegate selection of charitable beneficiaries to PR<br>
<br>
Doug,<br>
<br>
I have sent people with this idea to the Seattle Foundation or the Pride Foundation. With both foundations, the donor can meet and set up a list of donees. They can also change them if they want to (while they are alive). The beneficiary in the will is the
foundation, either of which will give you language to use in the will. They charge a management fee, of course, but some of my clients have thought it worthwhile to have the flexibility.<br>
<br>
Lisa E. Schuchman<br>
206-960-4212<br>
</span><span style="mso-fareast-font-family:"Times New Roman""><a href="http://www.lisaschuchman.com/"><span style="font-size:9.0pt;font-family:"Helvetica",sans-serif">http://www.lisaschuchman.com</span></a></span><span style="font-size:9.0pt;font-family:"Helvetica",sans-serif;mso-fareast-font-family:"Times New Roman""><br>
<br>
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-----Original Message-----<br>
From: <a href="mailto:wsbapt-bounces@lists.wsbarppt.com">wsbapt-bounces@lists.wsbarppt.com</a> <<a href="mailto:wsbapt-bounces@lists.wsbarppt.com">wsbapt-bounces@lists.wsbarppt.com</a>> On Behalf Of Doug Owens<br>
Sent: Wednesday, March 7, 2018 10:53 AM<br>
To: WSBA Probate & Trust Listserv <<a href="mailto:wsbapt@lists.wsbarppt.com">wsbapt@lists.wsbarppt.com</a>><br>
Subject: [WSBAPT] will provision to delegate selection of charitable beneficiaries to PR<br>
<br>
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<br>
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