The Catholic University of America

Tax

Tax Issues Related to Donations

Miscellaneous Tax Documents Related to Donations

IRS Revenue Proc. 2007-45

This Rev. Proc. posted July 16, 2007 contains annotated sample declarations of trust and alternate provisions that meet the requirements for an inter vivos charitable lead annuity trust (CLAT) providing for annuity payments payable to one or more charitable beneficiaries for the annuity period followed by the distribution of trust assets to one or more noncharitable remaindermen.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

new page 7/31/07
Page checked July 1st, 2010, FJL.