Do they qualify for Roth contribution?
“Are they earned income?”
Do you pay social security taxes on it? Medicare taxes?
If no, then it’s not earned income.
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No. Just because it’s taxable doesn’t mean that it’s compensation for work, which is what is required to make IRA contributions. From IRS Pub 590-A p590a.pdf (irs.gov)
Payments from a Charitable Remainder Trust will be reported to you on a Beneficiary Schedule K-1 (Form 1041) f1041sk1.pdf (irs.gov) which is different than a Partnership K-1 (Form 1065) f1065sk1.pdf (irs.gov) where compensation income may be reported, since it allows for reporting of self-employment income and partnership income where you are providing services that are a material income producing factor.
None of the income types on the Beneficiary’s K-1 are considered to be compensation, as defined in the list of compensation qualified for IRAs, since you aren’t being compensated for working.
AJ
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For most income, that’s correct. But taxable alimony doesn’t require SS or Medicare taxes, nor Self-employment tax (another way to pay SS and Medicare taxes), and it is considered eligible income when making IRA contributions.
There always seem to be an exception to the easy rule of thumb when it comes to the laws that Congress put in place for taxes.
AJ
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And that forms the basis for an entire industry! 
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Interesting. I wonder if the intent was that the spouse paying alimony is “sharing” part of their earnings with the former spouse (who is collecting the alimony) and has already paid all the employment taxes on that income.
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Probably. Except even that doesn’t always work. My father continued to pay alimony to my mother even after he quit working and was getting his income from his pension and 401(k). She didn’t make contributions to an IRA with that money, but she could have.
AJ
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