Arkansas Administrative Code
Agency 006 - Department of Finance and Administration
Division 05 - Division of Revenues
Regulation 1997-4 - Comprehensive Individual Income Tax Regulations
Rule 26-51-102 - DEFINITIONS
Rule 1.26-51-102 - Charitable Trust
Universal Citation: AR Admin Rules 1.26-51-102
Current through Register Vol. 49, No. 9, September, 2024
A trust designed for the benefit of a class or the public generally. Charitable trusts are essentially different from private trusts in that the beneficiaries of a charitable trust are uncertain. A charitable remainder trust consists of assets which are paid over to the trust after the expiration of a life estate or intermediate estates and designated for charitable purposes.
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