25 November 2005 External T.I. 2005-0139611E5 - Gift of Art by Will -- summary under Subsection 118.1(5)

A will indicated that pieces of art in the estate that the spouse did not select within one year of death would be donated to the charity. Because the executor would not have any discretion on whether the paintings would be donated following the one-year period, this gift would qualify as made by the testator's will.