{"data":{"id":"us/26-cfr-1.651-a-4","jurisdiction":"us","citation":"26 CFR 1.651(a)-4","heading":"(a)-4 Charitable purposes.","body":"A trust is not considered to be a trust which may pay, permanently set aside, or use any amount for charitable, etc., purposes for any taxable year for which it is not allowed a charitable, etc., deduction under section 642(c). Therefore, a trust with a remainder to a charitable organization is not disqualified for treatment as a simple trust if either (a) the remainder is subject to a contingency, so that no deduction would be allowed for capital gains or other amounts added to corpus as amounts permanently set aside for a charitable, etc., purpose under section 642 (c), or (b) the trust receives no capital gains or other income added to corpus for the taxable year for which such a deduction would be allowed.","path":["Title 26—Internal Revenue","CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY","SUBCHAPTER A—INCOME TAX","PART 1—INCOME TAXES"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-26.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"a6fd7b6b842cbf79f87b0f2dc4cb13f8440bd78b1a2aac4c6b90d9eb98bb4140","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-1.651-a-3","next":"us/26-cfr-1.651-a-5"},"notice":"GroundRules: Original legal text. Not legal advice."}