What about the charitable deduction for federal estate taxes?
You can give any amount - no matter how large -- to a qualified charity completely tax-free. The assets must be included in the gross estate of the decedent for the deduction to apply, but the amount contributed is fully deductible before the tax rates are applied. In a very simplistic example, if you give your entire estate to a qualified charitable organization, there is no estate tax liability on the transfer. Said another way: charitable gifts made by you will save estate taxes because the gift is not taxed to your estate.