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In year 1 , the Helpful Trust agreed to make a $ 5 0 , 0 0 0 cash contribution to Local Soup Kitchen, a

In year 1, the Helpful Trust agreed to make a $50,000 cash contribution to Local Soup Kitchen, a charitable organization. Helpfuls board agreed to the gift at a November year 1 meeting, but the check was not issued until February 20, year 2(i.e., during the next tax year).
1. For which tax year can the trust claim a charitable contribution deduction?
2. Would the answer to part (a) change if the check was issued on May 1, year 2? If so, how?

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