Part III. Distributions — 2025 Inst 5227 (PDF)

Section A—Distributions of Principal

Line 2. Provide the information requested for columns (A) through (C) and enter the amount on the line to the right. In column (C), list in sufficient detail each class of activity for amounts paid out of principal to the same payee for charitable purposes.

Examples. “Cash payments to buy library material” or “Grant, paid in cash, to equip the chemistry lab at Magnolia University.”

Don't merely enter the category (that is, religious, charitable, scientific, literary, or educational). The purpose of the deduction must be entered as shown in the examples above.

Section B—Accumulated Income Set Aside and Income Distributions for Charitable Purposes Complete Section B of Part III if any of the following apply.

The trust claimed a deduction in a prior year under section 642(c) for an amount permanently set-aside and at the beginning of the year the set-aside amount was not fully distributed.
The trust claimed a deduction during the year under section 642(c) whether the amount was set aside or paid.
The trust made payment for charitable purposes during the year but claimed the section 642(c) deduction in the prior year.
The trust is treated as a grantor trust and made a payment for charitable purposes during the year, and the grantor (during the year or a prior year) claimed a charitable deduction as described in Regulations section 1.170A-6(c) upon contribution to the trust.

Note: The grantor trust completes only lines 7, 8, and 9 for this part.

Line 7. Provide the information requested for columns (A) through (C) and enter the amount on the line to the right. In column (C), list in sufficient detail each class of activity to the same payee for charitable purposes for amounts distributed in which a section 642(c) deduction was claimed.

Don't merely enter the category (that is, religious, charitable, scientific, literary, or educational). The purpose of the deduction must be entered as shown in the examples in Section A.