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Abstract: 

In Revenue Procedures 2008-45 (2008- 30 I.R.B. 224) and 2008-46 (30 I.R.B. 238), the IRS completed its charitable trust forms project with samples to be used for preparing charitable lead unitrusts (CLUTs). The new forms complement the charitable lead annuity trust (CLAT) forms previously issued in Rev. Procs. 2007-45, and 2007- 46, 29 I.R.B. 89 and 29 I.R.B. 102, respectively. Rev. Proc. 2008-45 provides sample declarations of trust for inter vivos CLUTs in both grantor and nongrantor formats, while Rev. Proc. 2008-46 is devoted to testamentary CLUT forms for inclusion in wills.

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