### Question
How is the term noncharitable beneficiary defined?


### Answer
The term **noncharitable beneficiary** is defined in *26 U.S.C. § 2056* as the following:

> any beneficiary of the qualified charitable remainder trust other than 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**

