N.J. Admin. Code § 19:25-11.13
A contribution received by a candidate, candidate committee, joint candidates committee, political committee, continuing political committee, political party committee or legislative leadership committee by means of a check drawn on the account of an estate shall be deemed to be a contribution from the decedent, and shall be subject to the contribution limit applicable to an individual, if the estate has been admitted to probate and if the will of the decedent provides a specific bequest authorizing the contribution to the recipient candidate or committee. In the absence of a specific bequest authorizing the contribution from an estate to the recipient candidate or committee, or if the estate has not been admitted to probate, a candidate, candidate committee joint candidates committee, political committee, continuing political committee, political party committee or legislative leadership committee shall not deposit or otherwise accept a contribution from the account of an estate.
N.J. Admin. Code § 19:25-11.13
See: 32 New Jersey Register 1291(a), 32 New Jersey Register 2930(a).