Understanding Charitable Trusts | Practical Law

Understanding Charitable Trusts | Practical Law

A Practice Note examining lifetime, or inter vivos, charitable trust planning, focusing specifically on charitable remainder annuity trusts (CRATs), charitable remainder unitrusts (CRUTs), and charitable lead trusts (CLTs). This Note describes key drafting and administration requirements to obtain various federal tax benefits. This Note does not discuss state-specific charitable trust requirements or state tax law.

Understanding Charitable Trusts

Practical Law Practice Note w-003-1421 (Approx. 34 pages)

Understanding Charitable Trusts

by Practical Law Trusts & Estates
MaintainedUSA (National/Federal)
A Practice Note examining lifetime, or inter vivos, charitable trust planning, focusing specifically on charitable remainder annuity trusts (CRATs), charitable remainder unitrusts (CRUTs), and charitable lead trusts (CLTs). This Note describes key drafting and administration requirements to obtain various federal tax benefits. This Note does not discuss state-specific charitable trust requirements or state tax law.