### Question
How does Estates of Citizens or Residents define wholly charitable trust?


### Answer
Under *26 U.S.C. § 2055*, **wholly charitable trust** is defined as:

> 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**

