This rule allows trustees a full deduction only for miscellaneous itemized deductions that "individuals are incapable of incurring"--taken literally, that could mean virtually no administrative cost of a trust is fully deductible.

FORBES: The Way The Tax Code Crumbles

An additional ground of IRS attack in these cases is the rule that you normally must donate your entire interest in property to claim a deduction.

FORBES: Fire Department Donation Nixed