so not a charitable contribution?  

Sale price 975K  - basis 875K - closing cost $ 50K= Gain 50K  

Will states, 95K  to various relatives,   $150K to 3 charities, and the remainder to her 2 children.  

I had set up only the 2 children as beneficiaries, should I be setting up all of these people/charities as beneficiaries?