Intangible Drilling Cost (IDC) and Charitable Trusts

If a client were to invest $100k this year and receive a K-1 in April with IDC for approximately 50% of the investment as a deduction against income as a General Partner, could the he/she then contribute the asset to a Charitable Trust (CRT, CRUT ect) and qualify for that deduction? Would the IDC have to be reduced or credited back in some way?



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