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A charitable trust is an irrevocable trust established for charitable purposes and, in some jurisdictions, a more specific term than "charitable organization". A charitable trust enjoys a varying degree of tax benefits in most countries. It also generates good will. Some important terminology in charitable trusts is the term ‘corpus’ (Latin for ‘body’) which refers to the assets with which the trust is funded and the term ‘donor’ which is the person donating assets to a charity.