Income Tax & Charities

I have a tax question for you tax pros out there:

If a charity is the beneficiary of a credit shelter, pecuniary funding, trust...does the charity (or anyone else) have to recognize capital gains if, and when, the trust distributes out appreciated property to it after the death of the grantor?

I do not know of any situation where the charity is responsible for capital gains.

However, if possible, wouldn't you want to give assets outside the credit shelter trust to the charity in order to get a better tax break. The money in the credit shelter trust can go tax free to your beneficiaries, so you should donate other monies in the estate to charity. Right?

Good luck.

Yes, my mistake...I meant the charitable gift would be after funding the credit shelter trust, as in a marital trust situation. Thank you.