1. (1) The term estate with a charitable interest includes any estate with a charitable bequest that is either to an unnamed charity or is an unspecified amount (including without limitation a bequest of all or part of the residuary estate) or indefinite property.

   (b) Trusts.

   The term trust or estate with a charitable interest also includes charitable remainder trusts and charitable lead trusts.

2. (1) The term charitable remainder trust includes any trust for which a charitable beneficiary has a remainder interest, including without limitation charitable remainder annuity trusts and charitable remainder unitrusts.
3. (2) The term charitable lead trust includes any trust for which a charitable beneficiary has a lead interest, including without limitation charitable lead annuity trusts and charitable lead unitrusts.

For the purposes of this Chapter, trust or estate with a charitable interest (or, in the plural, trusts and estates with a charitable interest) shall mean any trust or estate holding or administering any personal or real property for charitable purposes that is required to register pursuant to the EPTL, other than a wholly charitable trust exempt from Federal income taxation pursuant to code section 501(c).

(a) Estates.

The term trust or estate with a charitable interest includes estates with a charitable interest.