A charitable trust holds assets and distributes them to charities. When you establish the trust you can specify how it will manage and invest its assets, as well as how it will make donations ...

A charitable lead trust is a form of charitable trust that first distributes assets to the named charities. Once the assets have been distributed to the charities as specified in the trust, the ...

He sought the court for a declaration that a document entitled, “Jim Crerar Charitable Trust Agreement” created a valid charitable purpose trust (CPT). The court said that CPT is favoured in law and ...

In addition, funding a CRAT during this higher §7520 rate of 5.6% in the example above enables the donor to alternatively consider a CRAT that provides a lifetime annuity, thus potentially ...