The trust document or a certification
Many states allow a short certification of trust in place of the full document.
Donating property held in a trust: guidance for trustees
Trust property specialists: (888) 228-7320
Donating Property Held in a Trust
Real estate held in a living trust or an irrevocable trust is donated by the trustee, within the powers the trust document gives them. Real Estate with Causes works with trustees, successor trustees and their attorneys to accept trust property nationwide. We review the trust’s terms before anything is signed, and we prepare and record the trustee’s deed.
Tell us about the property
Every property gets a look. Name, phone and email are the only required fields.
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Revocable living trusts
While the grantor is alive, a revocable trust is treated for tax purposes much as if the grantor owned the property directly. The trustee, often the grantor, signs the deed, and the grantor takes any charitable deduction on their own return.
After the grantor dies, the trust usually becomes irrevocable, and the successor trustee acts under its terms.
Irrevocable trusts
An irrevocable trust can donate property only if its governing document permits charitable gifts or gives the trustee power to make them. The trust, not the beneficiaries, then takes any charitable deduction, subject to rules specific to trusts.
If the trust document is silent, the trustee may need the beneficiaries’ consent or a court’s approval. The trust’s attorney should confirm before anything is signed.
What to have ready when you call
The trust’s attorney will usually have all three.
The current deed
It confirms that title is held in the trust’s name.
Who the trustee is now
Especially if a successor trustee has taken over.
Trust property donation questions, answered
Who signs the deed for property held in a trust? +
The current trustee, in their capacity as trustee. If there are co-trustees, the trust document says whether one or both must sign.
Who gets the tax deduction? +
For a revocable trust with a living grantor, generally the grantor. For an irrevocable trust, the trust itself, if its terms allow charitable gifts. Your advisor should confirm.
Do the beneficiaries have to agree? +
It depends on the trust. If the trustee has clear authority to make charitable gifts, their consent may not be legally required. Keeping beneficiaries informed avoids disputes.
Can a successor trustee donate property after the grantor dies? +
Yes, within the trust’s terms. If the trust directs distribution to named beneficiaries, the trustee may need to distribute first and let the beneficiaries donate.
Do you need the whole trust document? +
Not always. A certification of trust showing the trustee’s authority is often enough, with the full document reviewed by your attorney.
We do not provide tax or legal advice. See IRS Publication 526, Publication 561 and the Form 8283 instructions, and consult your own advisor.
Related guides
Tell us about the trust and we will review it
Send the property address and who the current trustee is, and we will work with you and the trust’s attorney on the next step.