### Question
What does charitable beneficiary mean?


### Answer
**Charitable beneficiary** has the following meaning in *26 U.S.C. § 2056*:

> any beneficiary which is an organization described in section 170(c)

#### Citation:
  - *26 U.S.C. § 2056*
  - Heading: **Subtitle B-Estate and Gift Taxes > CHAPTER 11-ESTATE TAX > Subchapter A-Estates of Citizens or Residents > PART IV-TAXABLE ESTATE**

