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provides income annually from assets contributed into the trust to one or more non-charitable beneficiaries, typically the donors. The distribution must be paid at least annually for life or for a term of years with the remaining value of the trust then distributed to one or more qualified charities. The payment amount to the income recipients is based on a percentage of the value of the assets in the trust which is not less than five percent and typically not more than fifteen percent.
출처: www.med.wayne.edu/kresgeeye/development/glossary.h...
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