Form 706 (Schedule O) — Charitable, Public, and Similar

Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/f706so.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

SCHEDULE O (Form 706) (August 2025) Department of the Treasury Internal Revenue Service

Charitable, Public, and Similar Gifts and Bequests¶

Attach to Form 706. Go to www.irs.gov/Form706 for instructions and the latest information.

OMB No. 1545-0015

Decedent’s name as it appears on Form 706 Decedent’s social security number

If more space is needed, attach Schedule(s) W (Form 706) or additional statements.

Note: If the value of the gross estate, together with the amount of adjusted taxable gifts, is less than the basic exclusion amount and Form 706 is being filed solely to elect portability of the DSUE amount, consideration should be given as to whether you are required to report the value of assets eligible for the marital or charitable deduction on this schedule. See the instructions for more information. If you are not required to report the value of an asset, identify the property but make no entry in the last column.

3 Enter the charitable, public, and similar gifts and bequests. See instructions.

(i) Item number

(ii) Name and address of beneficiary

(iii) Character of institution

(iv) Amount

(continued on next page)

For Privacy Act and Paperwork Reduction Act Notice, see the Instructions for Form 706. Cat. No. 94770J Schedule O (Form 706) (8-2025)

Schedule O (Form 706) (8-2025) Page 2

3 E	Enter the charitable, public, and similar gifts and bequests. See instructions. (continu	ued)
(i) Item number	(ii) Name and address of beneficiary	(iii) Character of institution	(iii) Character of institution	(iv) Amount






















4 Add all amounts in column (iv) . . . . . . . . . . . . . . . . . . . . . . . . 5 Total from Schedule(s) W (Form 706) (or additional statements) attached to this schedule . . . . . . 6 Total. Add lines 4 and 5 . . . . . . . . . . . . . . . . . . . . . . . . . . 7a Federal estate tax payable out of property interests listed above . . . . . . 7a b Other death taxes payable out of property interests listed above . . . . . . 7b c Federal and state GST taxes payable out of property interests listed above . . . . 7c d Add lines 7a, 7b, and 7c . . . . . . . . . . . . . . . . . . . . . . . . . . 8 Net value of property interests. Subtract line 7d from line 6. Enter the amount on Form 706, Part V, item 22	4 Add all amounts in column (iv) . . . . . . . . . . . . . . . . . . . . . . . . 5 Total from Schedule(s) W (Form 706) (or additional statements) attached to this schedule . . . . . . 6 Total. Add lines 4 and 5 . . . . . . . . . . . . . . . . . . . . . . . . . . 7a Federal estate tax payable out of property interests listed above . . . . . . 7a b Other death taxes payable out of property interests listed above . . . . . . 7b c Federal and state GST taxes payable out of property interests listed above . . . . 7c d Add lines 7a, 7b, and 7c . . . . . . . . . . . . . . . . . . . . . . . . . . 8 Net value of property interests. Subtract line 7d from line 6. Enter the amount on Form 706, Part V, item 22	4 Add all amounts in column (iv) . . . . . . . . . . . . . . . . . . . . . . . . 5 Total from Schedule(s) W (Form 706) (or additional statements) attached to this schedule . . . . . . 6 Total. Add lines 4 and 5 . . . . . . . . . . . . . . . . . . . . . . . . . . 7a Federal estate tax payable out of property interests listed above . . . . . . 7a b Other death taxes payable out of property interests listed above . . . . . . 7b c Federal and state GST taxes payable out of property interests listed above . . . . 7c d Add lines 7a, 7b, and 7c . . . . . . . . . . . . . . . . . . . . . . . . . . 8 Net value of property interests. Subtract line 7d from line 6. Enter the amount on Form 706, Part V, item 22	4
4 Add all amounts in column (iv) . . . . . . . . . . . . . . . . . . . . . . . . 5 Total from Schedule(s) W (Form 706) (or additional statements) attached to this schedule . . . . . . 6 Total. Add lines 4 and 5 . . . . . . . . . . . . . . . . . . . . . . . . . . 7a Federal estate tax payable out of property interests listed above . . . . . . 7a b Other death taxes payable out of property interests listed above . . . . . . 7b c Federal and state GST taxes payable out of property interests listed above . . . . 7c d Add lines 7a, 7b, and 7c . . . . . . . . . . . . . . . . . . . . . . . . . . 8 Net value of property interests. Subtract line 7d from line 6. Enter the amount on Form 706, Part V, item 22	4 Add all amounts in column (iv) . . . . . . . . . . . . . . . . . . . . . . . . 5 Total from Schedule(s) W (Form 706) (or additional statements) attached to this schedule . . . . . . 6 Total. Add lines 4 and 5 . . . . . . . . . . . . . . . . . . . . . . . . . . 7a Federal estate tax payable out of property interests listed above . . . . . . 7a b Other death taxes payable out of property interests listed above . . . . . . 7b c Federal and state GST taxes payable out of property interests listed above . . . . 7c d Add lines 7a, 7b, and 7c . . . . . . . . . . . . . . . . . . . . . . . . . . 8 Net value of property interests. Subtract line 7d from line 6. Enter the amount on Form 706, Part V, item 22	4 Add all amounts in column (iv) . . . . . . . . . . . . . . . . . . . . . . . . 5 Total from Schedule(s) W (Form 706) (or additional statements) attached to this schedule . . . . . . 6 Total. Add lines 4 and 5 . . . . . . . . . . . . . . . . . . . . . . . . . . 7a Federal estate tax payable out of property interests listed above . . . . . . 7a b Other death taxes payable out of property interests listed above . . . . . . 7b c Federal and state GST taxes payable out of property interests listed above . . . . 7c d Add lines 7a, 7b, and 7c . . . . . . . . . . . . . . . . . . . . . . . . . . 8 Net value of property interests. Subtract line 7d from line 6. Enter the amount on Form 706, Part V, item 22	5
4 Add all amounts in column (iv) . . . . . . . . . . . . . . . . . . . . . . . . 5 Total from Schedule(s) W (Form 706) (or additional statements) attached to this schedule . . . . . . 6 Total. Add lines 4 and 5 . . . . . . . . . . . . . . . . . . . . . . . . . . 7a Federal estate tax payable out of property interests listed above . . . . . . 7a b Other death taxes payable out of property interests listed above . . . . . . 7b c Federal and state GST taxes payable out of property interests listed above . . . . 7c d Add lines 7a, 7b, and 7c . . . . . . . . . . . . . . . . . . . . . . . . . . 8 Net value of property interests. Subtract line 7d from line 6. Enter the amount on Form 706, Part V, item 22	4 Add all amounts in column (iv) . . . . . . . . . . . . . . . . . . . . . . . . 5 Total from Schedule(s) W (Form 706) (or additional statements) attached to this schedule . . . . . . 6 Total. Add lines 4 and 5 . . . . . . . . . . . . . . . . . . . . . . . . . . 7a Federal estate tax payable out of property interests listed above . . . . . . 7a b Other death taxes payable out of property interests listed above . . . . . . 7b c Federal and state GST taxes payable out of property interests listed above . . . . 7c d Add lines 7a, 7b, and 7c . . . . . . . . . . . . . . . . . . . . . . . . . . 8 Net value of property interests. Subtract line 7d from line 6. Enter the amount on Form 706, Part V, item 22	4 Add all amounts in column (iv) . . . . . . . . . . . . . . . . . . . . . . . . 5 Total from Schedule(s) W (Form 706) (or additional statements) attached to this schedule . . . . . . 6 Total. Add lines 4 and 5 . . . . . . . . . . . . . . . . . . . . . . . . . . 7a Federal estate tax payable out of property interests listed above . . . . . . 7a b Other death taxes payable out of property interests listed above . . . . . . 7b c Federal and state GST taxes payable out of property interests listed above . . . . 7c d Add lines 7a, 7b, and 7c . . . . . . . . . . . . . . . . . . . . . . . . . . 8 Net value of property interests. Subtract line 7d from line 6. Enter the amount on Form 706, Part V, item 22	6
4 Add all amounts in column (iv) . . . . . . . . . . . . . . . . . . . . . . . . 5 Total from Schedule(s) W (Form 706) (or additional statements) attached to this schedule . . . . . . 6 Total. Add lines 4 and 5 . . . . . . . . . . . . . . . . . . . . . . . . . . 7a Federal estate tax payable out of property interests listed above . . . . . . 7a b Other death taxes payable out of property interests listed above . . . . . . 7b c Federal and state GST taxes payable out of property interests listed above . . . . 7c d Add lines 7a, 7b, and 7c . . . . . . . . . . . . . . . . . . . . . . . . . . 8 Net value of property interests. Subtract line 7d from line 6. Enter the amount on Form 706, Part V, item 22	4 Add all amounts in column (iv) . . . . . . . . . . . . . . . . . . . . . . . . 5 Total from Schedule(s) W (Form 706) (or additional statements) attached to this schedule . . . . . . 6 Total. Add lines 4 and 5 . . . . . . . . . . . . . . . . . . . . . . . . . . 7a Federal estate tax payable out of property interests listed above . . . . . . 7a b Other death taxes payable out of property interests listed above . . . . . . 7b c Federal and state GST taxes payable out of property interests listed above . . . . 7c d Add lines 7a, 7b, and 7c . . . . . . . . . . . . . . . . . . . . . . . . . . 8 Net value of property interests. Subtract line 7d from line 6. Enter the amount on Form 706, Part V, item 22	4 Add all amounts in column (iv) . . . . . . . . . . . . . . . . . . . . . . . . 5 Total from Schedule(s) W (Form 706) (or additional statements) attached to this schedule . . . . . . 6 Total. Add lines 4 and 5 . . . . . . . . . . . . . . . . . . . . . . . . . . 7a Federal estate tax payable out of property interests listed above . . . . . . 7a b Other death taxes payable out of property interests listed above . . . . . . 7b c Federal and state GST taxes payable out of property interests listed above . . . . 7c d Add lines 7a, 7b, and 7c . . . . . . . . . . . . . . . . . . . . . . . . . . 8 Net value of property interests. Subtract line 7d from line 6. Enter the amount on Form 706, Part V, item 22	7d
4 Add all amounts in column (iv) . . . . . . . . . . . . . . . . . . . . . . . . 5 Total from Schedule(s) W (Form 706) (or additional statements) attached to this schedule . . . . . . 6 Total. Add lines 4 and 5 . . . . . . . . . . . . . . . . . . . . . . . . . . 7a Federal estate tax payable out of property interests listed above . . . . . . 7a b Other death taxes payable out of property interests listed above . . . . . . 7b c Federal and state GST taxes payable out of property interests listed above . . . . 7c d Add lines 7a, 7b, and 7c . . . . . . . . . . . . . . . . . . . . . . . . . . 8 Net value of property interests. Subtract line 7d from line 6. Enter the amount on Form 706, Part V, item 22	4 Add all amounts in column (iv) . . . . . . . . . . . . . . . . . . . . . . . . 5 Total from Schedule(s) W (Form 706) (or additional statements) attached to this schedule . . . . . . 6 Total. Add lines 4 and 5 . . . . . . . . . . . . . . . . . . . . . . . . . . 7a Federal estate tax payable out of property interests listed above . . . . . . 7a b Other death taxes payable out of property interests listed above . . . . . . 7b c Federal and state GST taxes payable out of property interests listed above . . . . 7c d Add lines 7a, 7b, and 7c . . . . . . . . . . . . . . . . . . . . . . . . . . 8 Net value of property interests. Subtract line 7d from line 6. Enter the amount on Form 706, Part V, item 22	4 Add all amounts in column (iv) . . . . . . . . . . . . . . . . . . . . . . . . 5 Total from Schedule(s) W (Form 706) (or additional statements) attached to this schedule . . . . . . 6 Total. Add lines 4 and 5 . . . . . . . . . . . . . . . . . . . . . . . . . . 7a Federal estate tax payable out of property interests listed above . . . . . . 7a b Other death taxes payable out of property interests listed above . . . . . . 7b c Federal and state GST taxes payable out of property interests listed above . . . . 7c d Add lines 7a, 7b, and 7c . . . . . . . . . . . . . . . . . . . . . . . . . . 8 Net value of property interests. Subtract line 7d from line 6. Enter the amount on Form 706, Part V, item 22	8

Schedule O (Form 706) (8-2025)

Exceptions & meaning →