Granted, a good percentage of the total dollars reported by the IRS as charitable bequests does come from the tax eligible gross estates. But, nothing in the Giving USA and IRS bequest data suggests that the lowering of the estate tax from 2001 to 2009 ... Here is link to the full report: http://phx.corporate-ir.net/External.File?item=UGFyZW50SUQ9NDAzMzE0fENoaWxkSUQ9NDExNTE2fFR5cGU9MQ==&t=1. IRA Charitable Rollover and the Pease Amendment postponed ? opportunities abound! ...