Information For...

For you and your family
Standard mileage and other information

Forms and Instructions

Individual Tax Return
Request for Taxpayer Identification Number (TIN) and Certification
Single and Joint Filers With No Dependents
Employee's Withholding Allowance Certificate


Request for Transcript of Tax Returns
Employer's Quarterly Federal Tax Return
Installment Agreement Request
Wage and Tax Statement

Popular For Tax Pros

Amend/Fix Return
Apply for Power of Attorney
Apply for an ITIN
Rules Governing Practice before IRS

Split-Interest Trusts that Become Charitable Trusts

A split-interest trust in which all of the unexpired interests are charitable remainder in­terests and in which some or all of the charitable beneficiaries are not entitled to distributions of corpus will continue to be treated as a split-interest trust for a reasonable period of settlement after the expiration of the noncharitable interest.  A split-interest trust that under its terms is to continue to hold assets for charitable beneficia­ries after the expiration of the noncharitable in­terest rather than distributing them is allowed a reasonable period of time for settlement before being treated as a charitable trust.

Return to Life Cycle of a Private Foundation