The Tax Law of Charitable Giving, 5th Edition

Chapter TwelveCharitable Remainder Trusts

1. § 12.1 Definitions
   1. (a) Basic Terminology
   2. (b) Trust Requirement
   3. (c) Substantial Compliance Doctrine
2. § 12.2 Charitable Remainder Annuity Trust Rules
   1. (a) Payment of Annuity Amount
   2. (b) Minimum Annuity Amount
   3. (c) Maximum Annuity Amount
   4. (d) Permissible Income Recipients
   5. (e) Other Payments
   6. (f) Period of Payment of Annuity
   7. (g) Permissible Remainder Interest Beneficiaries
   8. (h) Additional Contributions
   9. (i) Minimum Value of Remainder Interest
   10. (j) Charitable Deductions
3. § 12.3 Charitable Remainder Unitrust Rules
   1. (a) Payment of Unitrust Amount
   2. (b) Minimum Unitrust Amount
   3. (c) Maximum Unitrust Amount
   4. (d) Permissible Income Recipients
   5. (e) Other Payments
   6. (f) Period of Payment of Unitrust Amount
   7. (g) Permissible Remainder Interest Beneficiaries
   8. (h) Additional Contributions
   9. (i) Minimum Value of Remainder Interest
   10. (j) Charitable Deductions
4. § 12.4 Issues
   1. (a) Transfers of Options
   2. (b) Right to Change Charities or Trustees
   3. (c) Transfers of Tangible Personal Property
   4. (d) Allocation of Gains to Income
   5. (e) Death Taxes
   6. (f) Valuation of Unmarketable Assets
   7. (g) Time for Paying Income Amount
   8. (h) Determining Certain Gift Amounts
   9. (i) Scrivener's Errors
   10. (j) University Endowment Investment Sharing with CRTs
   11. (k) CRTs as Partners or Shareholders in REITs
   12. (l) Undoing a CRT Arrangement
5. § 12.5 Tax Treatment of Distributions
   1. (a) Characterization and Ordering Rules—In General
   2. (b) Capital Gains Taxation
   3. (c) Other Requirements
   4. (d) Tax Treatment of Other Distributions ...