For tax purposes, future gifts are not usually deductible. To qualify for deduction, a gift must be a charitable contribution made to a qualified nonprofit organization pursuant to Section 501(c)(3) of the Internal Revenue Code. The year you make these contributions is when they become deductible, not for any future promises or commitments to make.

For Example:  Gifts for future interests in property, such as the remainder interest in the trust given to the younger daughter, do not qualify for the annual exclusion, nor a such gifts a deduction for gift tax.