Statements (22)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
gptkb:train
charitable giving vehicle |
| gptkbp:benefit |
charitable organizations
heirs |
| gptkbp:canBe |
gptkb:grantor_trust
gptkb:non-grantor_trust |
| gptkbp:canBeIrrevocable |
true
|
| gptkbp:duration |
lifetime
term of years |
| https://www.w3.org/2000/01/rdf-schema#label |
charitable lead trusts
|
| gptkbp:providesIncomeTo |
gptkb:charity
|
| gptkbp:providesRemainderTo |
non-charitable beneficiaries
|
| gptkbp:reduces |
estate tax
gift tax |
| gptkbp:regulates |
gptkb:Internal_Revenue_Code
|
| gptkbp:requires |
charitable lead annuity
charitable lead unitrust |
| gptkbp:subject |
IRS rules
|
| gptkbp:usedFor |
estate planning
philanthropy |
| gptkbp:bfsParent |
gptkb:Split-Interest_Trust_Information_Return
|
| gptkbp:bfsLayer |
7
|