USA Charitable Trust Deed

Set up an IRS-approved charitable trust with this template Charitable Trust Deed for US residents.

• The trust will be administered by a corporate trustee and one or more individual trustees.
• The trust property and income are to be used only for the charitable purposes stated in the Trust Deed and not to benefit any person or company.
• The trustees must make distributions in such a manner as not to subject the trust to any tax, and shall not engage in any self dealing as described in Section 4941 of the Internal Revenue Code.
• The trustees shall not retain any excess business holdings as defined in Section 4943 of the Code and shall not make any investments as defined in Section 4944 of the Code.
• The trustees must not make any taxable expenditure which would subject the Trust or any corporate trustee to tax under Section 4945 of the Code.