charitable beneficiary
Defined in 2 places of the United States Code.
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).
Source
- 2018–present26 U.S.C. § 2523Internal Revenue Code · Gift to spouse · for purposes of this chapter
The term “charitable beneficiary” means any beneficiary which is an organization described in section 170(c).
Source
- 1997–present26 U.S.C. § 2056Internal Revenue Code · Bequests, etc., to surviving spouse · under this section