# Prevention of Abuse of Charitable Remainder Trusts
> **IRS** · Final regulations. · Published 2001-01-05 · Effective 2001-01-05 · 66 FR 1034
## Document
- **Document number:** 01-248
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 66 FR 1034
- **CFR reference:** 26 CFR 1
- **Publication date:** 2001-01-05
- **Effective date:** 2001-01-05
- **Treasury docket:** TD 8926
## Abstract

This document finalizes regulations that modify the application of the rules governing the character of certain distributions from a charitable remainder trust. These regulations are necessary to prevent taxpayers from using charitable remainder trusts to achieve inappropriate tax avoidance. The regulations affect charitable remainder trusts described in section 664 and certain beneficiaries of those trusts.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2001/01/05/01-248/prevention-of-abuse-of-charitable-remainder-trusts)
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