charitable beneficiary
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 2056 — under this section
The term “charitable beneficiary” means any beneficiary which is an organization described in section 170(c).
26 U.S.C. § 2523 — for purposes of this chapter
For purposes of paragraph (1), the term “charitable beneficiary” and “qualified charitable remainder trust” have the meanings given to such terms by section 2056(b)(8)(B).