---
kind: "section"
citation: "26 C.F.R. § 8.1"
title: "26"
number: "8.1"
heading: "Charitable remainder trusts."
url: "https://uscodex.org/cfr/26/8.1"
---

# §8.1. Charitable remainder trusts.

- (a) **Certain wills and trusts in existence on September 21, 1974.** In the case of a will executed before September 21, 1974, or a trust created (within the meaning of applicable local law) after July 31, 1969, and before September 21, 1974, which is amended pursuant to [section 2055(e)(3)](/cfr/26/2055.md?p=e-3) and [§ 24.1](/cfr/26/24.1.md) of this chapter (Temporary Estate Tax Regulations), a charitable remainder trust resulting from such amendment will be treated as a charitable remainder trust from the date it would be deemed created under [§ 1.664-1(a)](/cfr/26/1.664-1.md?p=a) (4) and (5) of this chapter (Income Tax Regulations), whether or not such date is after September 20, 1974.
- (b) **Certain transfers to trusts created before August 1, 1969.** Property transferred to a trust created (within the meaning of applicable local law) before August 1, 1969, whose governing instrument provides that an organization described in [section 170(c)](/cfr/26/170.md?p=c) receives an irrevocable remainder interest in such trust shall be deemed transferred to a trust created on the date of such transfer, provided that the transfer occurs after July 31, 1969 and prior to October 18, 1971, and pursuant to an amendment provided in [§ 24.1](/cfr/26/24.1.md) of this chapter (Temporary Estate Tax Regulations), the transferred property and any undistributed income therefrom is severed and placed in a separate trust as of the date of the amendment.

## Notes

### Amendments

[T.D. 7393, 40 FR 58853, Dec. 19, 1975]

### Authority

Authority: Secs. 2055(e)(3) and 7805 of the Internal Revenue Code of 1954 (68A Stat. 917; 26 U.S.C. 7805).

### Amendments

[T.D. 7393, 40 FR 58853, Dec. 19, 1975]