The following types of trusts must file Form 5227 annually:
- Charitable Remainder Trusts as described in Section 664
- Pooled Income Funds as described in Section 642(c)(5)
- Other split-interest trusts, such as Charitable Lead Trusts, that meet the definition under Section 4947(a)(2)
Exceptions from filing Form 5227
A split-interest trust is not required to file Form 5227 if all of the following conditions apply:
- The trust was created before May 27, 1969, and
- All corpus transfers to the trust occurred before May 27, 1969, or
- For each transfer of corpus made after May 26, 1969, no charitable deduction was allowed under any of the sections listed in Section 4947(a)(2)
Who Needs to File Form 5227?
The following types of trusts must file Form 5227 annually:
Charitable Remainder Trusts as described in Section 664
Pooled Income Funds as described in Section 642(c)(5)
Other split-interest trusts, such as Charitable Lead Trusts, that meet the definition under Section 4947(a)(2)
Exceptions from filing Form 5227
A split-interest trust is not required to file Form 5227 if all of the following conditions apply:
The trust was created before May 27, 1969, and
All corpus transfers to the trust occurred before May 27, 1969, or
For each transfer of corpus made after May 26, 1969, no charitable deduction was allowed under any of the sections listed in Section 4947(a)(2)
Last modified: November 5, 2025
