26 CFR · Internal Revenue
§ 1.651(a)-4 — Charitable purposes.
26 CFR § 1.651(a)-4
This text of 26 C.F.R. § 1.651(a)-4 (Charitable purposes.) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
26 C.F.R. § 1.651(a)-4 (2026).
Text
§ 1.651(a)-4 Charitable purposes.
A trust is not considered to be a trust which may pay, permanently set aside, or use any amount for charitable, etc., purposes for any taxable year for which it is not allowed a charitable, etc., deduction under section 642(c). Therefore, a trust with a remainder to a charitable organization is not disqualified for treatment as a simple trust if either (a) the remainder is subject to a contingency, so that no deduction would be allowed for capital gains or other amounts added to corpus as amounts permanently set aside for a charitable, etc., purpose under section 642 (c), or (b) the trust receives no capital gains or other income added to corpus for the taxable year for which such a deduction would be allowed.
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Related
§ 1.651
26 C.F.R. § 1.651
Nearby Sections
11
§ 1.642(c)-6A
Valuation of charitable remainder interests for which the valuation date is before June 1, 2023.§ 1.651(a)-2
Income required to be distributed currently.§ 1.651(a)-3
Distribution of amounts other than income.§ 1.651(a)-4
Charitable purposes.§ 1.651(a)-5
Estates.§ 1.651(b)-1
Deduction for distributions to beneficiaries.§ 1.652(b)-1
Character of amounts.Cite This Page — Counsel Stack
Bluebook (online)
26 C.F.R. § 1.651(a)-4, Counsel Stack Legal Research, https://law.counselstack.com/cfr/26/1/1.651(a)-4.