A civil union is a legal recognition of a relationship between two individuals, typically of the same sex, that grants certain rights and responsibilities similar to those of marriage. Civil unions are not recognized as marriage under federal law, but some states and countries have laws that establish civil unions as a legally recognized relationship. Civil unions typically provide many of the same legal rights and benefits as marriage, such as the ability to make medical decisions for a partner, inheritance rights, and tax benefits. However, these rights and benefits may vary depending on the jurisdiction where the civil union is established.