Charitable Deduction / Inherited items

[MAJ]

Scenario:
Mom died January 2012 (Florida of course). Dad died in 2007.
Children (4) inherited house and contents.
Many items from the home were donated while in Florida for services.
Lets assume FMV $4,000.00
It is my believe that each child is entitled to $1,000 non-cash charitable donations.

Am I correct - Seems simple but want to be sure before I mention.

[appelman]

I'd probably do it that way.

It might have been cleaner to wait until the beneficiaries had clear possession of the items. An estate can't generally make contributions unless so directed in a will or similar document executed by the decedent.

[S T]

I have done that a time or two - Contribution receipt obtained for total amount - and then the Executor or Representative gives a stmt that each beneficiary is entitled to their percentage as a deduction.

Don't know if it will fly on an audit, but sometimes, only one or two persons are available to obtain the donation receipt and it was for the total amount, not each individual beneficiary amount.

One of the scenarios I am thinking of is for 2011 - the daughter was in charge and close by the Family Residence - etc, the son lived in another State. Daughter obtained all of the necessary receipts and then also gave us (my taxpayer) a breakdown of what he should claim.

Sandy

[John of PA]

It should be deductible if it was inherited by the taxpayer because the taxpayers basis is the FMV at date of death, so the thrift shop value is deductible. It it was gifted, then basis is donors cost and may not be deductible, but inhieritance, yes.