Technical Advice Memorandum - IRC Section 2055 Issue TAM Number Whether an outright bequest to X or, 'its Tribal Council or other persons or entities authorized to accept gifts, bequests and devises for and in behalf,' of X qualifies for an estate tax charitable deduction under section 2055(a)(1) of the IRC, in absence of language in the bequest restricting the use of the property to 'exclusively public purposes.' TAM- 8751002 PDF 12/17/1986
