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The Foundation serves as trustee of charitable trusts regulated by the Internal Revenue Code. Such trusts are often called “split interest” gifts because the trust provides income to both charitable and noncharitable beneficiaries. Under most circumstances, legal services to establish appropriate giving instruments are available to donors without charge. Specifically, TFEC accepts: • Charitable Remainder Unitrusts (CRUT, NIMCRUT) • Charitable Remainder Annuity Trusts (CRAT) • Charitable Lead Trusts (CLUT, CLAT) | 
