Section 664.—Charitable Remainder Trusts

26 CFR 1.664–1: Charitable remainder trusts. 26 CFR 1.664–3: Charitable remainder unitrust. 26 CFR 1.664–4: Calculation of the fair market value of the remainder interest in a charitable remainder unitrust.

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.

Sample testamentary 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 a testamentary 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. 2005-56, page 383.

Sample testamentary 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 a testamentary 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. 2005-57, page 392.

Sample testamentary CRUT with 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 a testamentary 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 inte

2005–34 I.R.B. 324 August 22, 2005

grated into the sample trust. See Rev. Proc. 2005-58, page 402.

Sample testamentary 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 a testamentary 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. 2005-59, page 412.