Statements (31)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
gptkb:train
charitable giving vehicle |
| gptkbp:assetClass |
real estate
cash securities other property |
| gptkbp:benefit |
gptkb:charity
capital gains tax deferral income tax deduction non-charitable beneficiary |
| gptkbp:createdBy |
grantor
|
| gptkbp:distributedBy |
annual payments to income beneficiary
remainder to charity at trust termination |
| gptkbp:duration |
fixed term (up to 20 years)
lifetime of beneficiary |
| gptkbp:establishedIn |
gptkb:United_States
|
| https://www.w3.org/2000/01/rdf-schema#label |
charitable remainder trusts
|
| gptkbp:maximumPayout |
50% of initial or annual value
|
| gptkbp:minimumPayout |
5% of initial or annual value
|
| gptkbp:mustBenefit |
qualified charitable organization
|
| gptkbp:provides |
income stream to beneficiaries
remainder to charity |
| gptkbp:regulates |
gptkb:Internal_Revenue_Code
|
| gptkbp:requires |
irrevocable trust agreement
|
| gptkbp:subject |
IRS rules
|
| gptkbp:type |
charitable remainder unitrust
charitable remainder annuity trust |
| gptkbp:usedFor |
gptkb:charity
estate planning |
| gptkbp:bfsParent |
gptkb:Split-Interest_Trust_Information_Return
|
| gptkbp:bfsLayer |
7
|