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Introduction›Part I. Rulings and Decisions Under the Internal Revenue Code of 1986

Section 2522.—Charitable and Similar Gifts

Internal Revenue Bulletin 2005-34 · 2026-10-03 edition · updated 2026-10-04 · United States

26 CFR 20.2522(c)–3: Transfers not exclusively for charitable, etc., purposes in the case of gifts made after July 31, 1969.

Sample inter vivos CRUT for one measuring life. This revenue procedure contains a sample declaration of trust that meets the requirements under section 664 of the Code and 1.664–3 of the Income Tax Regulations for an inter vivos charitable remainder unitrust for one measuring life. This revenue procedure also contains annotations to the sample trust and alternate provisions that may be integrated into the sample trust. See Rev. Proc. 2005-52, page 326.

Sample inter vivos CRUT for a term of years. This revenue procedure contains a sample declaration of trust that meets the requirements under section 664 of the Code and 1.664–3 of the Income Tax Regulations for an inter vivos charitable remainder unitrust for a term of years. This revenue procedure also contains annotations to the sample trust and alternate provisions that may be integrated into the sample trust. See Rev. Proc. 2005-53, page 339.

Sample inter vivos CRUT with consecutive in- terests for two measuring lives This revenue procedure contains a sample declaration of trust that meets the requirements under section 664 of the Code and 1.664–3 of the Income Tax Regulations for an inter vivos charitable remainder unitrust with consecutive interests for two measuring lives. This revenue procedure also contains annotations to the sample trust and alternate provisions that may be integrated into the sample trust. See Rev. Proc. 2005-54, page 353.

Sample inter vivos CRUT with concurrent and consecutive interests for two measuring lives. This revenue procedure contains a sample declaration of trust that meets the requirements under section 664 of the Code and 1.664–3 of the Income Tax Regulations for an inter vivos charitable remainder unitrust with concurrent and consecutive interests for two measuring lives. This revenue procedure also contains annotations to the sample trust and alternate provisions that may be integrated into the sample trust. See Rev. Proc. 2005-55, page 367.

August 22, 2005 325 2005–34 I.R.B.

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▸Contents — Internal Revenue Bulletin 2005-34
Internal Revenue Bulletin 2005-34

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