You can donate an unlimited amount of assets to a qualified charity free of estate and gift taxes. This is one way to make sure you are not paying estate taxes (or lowering your estate tax exposure). The amount contributed to charity is fully deductible before the estate tax rate is applied.
Some estate holders prefer to have control over who gets the benefit of their estate. They may prefer to select a charity or cause they care for rather than giving the funds to the federal government.
There may be other tax deductions available to charitable donations. You may be able to reduce your income tax and capital gains tax on appreciated assets.