### Question
Can you define what wholly charitable trust means?


### Answer
**Wholly charitable trust** is defined as the following in *26 U.S.C. § 2055*:

> a charitable trust which, upon the allowance of a deduction, would be described in section 4947(a)(1)

#### Citation:
  - *26 U.S.C. § 2055*
  - Heading: **Subtitle B-Estate and Gift Taxes > CHAPTER 11-ESTATE TAX > Subchapter A-Estates of Citizens or Residents > PART IV-TAXABLE ESTATE**

