charitable remainder
charitable remainder 慈善性余产赠与 指给予一个符合资格的慈善组织的赠与，该赠与是将一地产的收益在一介入受益人死亡后给予慈善组织。在一定条件下，这类赠与可享受税收减免。 (→remainder)
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charitable remainder
charitable remainder
A remainder, usu. from a life estate, that is given to a charity; for example, “to Jane for life, and then to the American Red Cross.” [Cases: Internal Revenue 4172(3); Taxation 876. C.J.S. Internal Revenue § 532; Taxation §§ 1876–1878.]
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