• Charitable trusts are often eligible for favorable tax treatment.
— Also termed public trust; charitable use. See charitable deduction under DEDUCTION; CY PRES. Cf. private trust. [Cases: Charities 1; Internal Revenue 4048; Taxation 241.1(2), 876(1), 1022. C.J.S. Charities §§ 2–3; Taxation §§ 279, 329–333, 1713, 1876.]