# Charitable Remainder Trusts; Application of Ordering Rule
> **IRS** · Final regulations. · Published 2005-03-16 · Effective 2005-03-16 · 70 FR 12793
## Document
- **Document number:** 05-5110
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 70 FR 12793
- **CFR reference:** 26 CFR 1
- **Publication date:** 2005-03-16
- **Effective date:** 2005-03-16
- **Treasury docket:** TD 9190
## Abstract

This document contains final regulations on the ordering rules of section 664(b) of the Internal Revenue Code for characterizing distributions from charitable remainder trusts (CRTs). The final regulations reflect changes made to income tax rates, including the rates applicable to capital gains and certain dividends, by the Taxpayer Relief Act of 1997, the Internal Revenue Service Restructuring and Reform Act of 1998, and the Jobs and Growth Tax Relief Reconciliation Act of 2003. The final regulations provide guidance needed to comply with these changes and affect CRTs and their beneficiaries.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2005/03/16/05-5110/charitable-remainder-trusts-application-of-ordering-rule)
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