charitable trust
charitable trust 慈善信托 指受托人掌管财产必须是出于慈善目的，即为了促进健康、宗教或其它公益事业而设的信托。该信托的设立必须是为了不确定人群或整个社会的利益，是为了推进某一社会公认的领域内的总体福利，并不得从事非法活动或违反公共政策。 (→charitable purpose)
charitable trust
charitable trust
A trust created to benefit a specific charity, specific charities, or the general public rather than a private individual or entity. • 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