• seeks flexibility with payment options and terms;
  
  
• wants to avoid capital gains taxes on gifts of appreciated securities or other property; or
  
  
• is considering a gift of real estate and wishes to receive income in exchange for the gift.

Assets donated to a charitable remainder trust are managed by an outside trustee.  The trust pays income to you or other beneficiaries for a term of years or life, after which time the remaining assets come to The Trustees of Reservations.  Trusts may be funded with cash, appreciated securities, or other property, such as real estate, and offer flexible income payments, to best meet your goals.

With The Trustees' Charitable Remainder Unitrust, you select the payout rate (minimum 5%), based on the market value of the trust assets.  The dollar amount varies from year to year, depending on the annual value of the trust.  You can make additional gifts during the term of the trust.

The Trustees' Charitable Remainder Annuity Trust pays a fixed dollar amount (minimum 5%) that you select when you transfer assets into the trust.  The entire trust is funded at one time and cannot accept additional contributions.

Eligibility:

• Minimum Initial Gift: $100,000
  
  
• Minimum Age: 55

Benefits:

• The opportunity to make a significant gift to The Trustees;
  
  
• Part of your gift is tax-deductible;
  
  
• Avoid capital gains taxes on appreciated assets donated to the trust;
  
  
• Payment options are fixed or variable;
  
  
• Flexible term - either the life of the beneficiaries or a specific number of years;
  
  
• Opportunity to diversify assets;
  
  
• Potentially increased income.
  

Is a Charitable Remainder Trust right for you?

• Click here to compare the charitable remainder trust to other planned gifts.
  
  
• I'm not sure.  Contact me so I can learn more about the charitable remainder trust .
  
  
• Click here to calculate tax and income benefits from a charitable remainder trust.
  

The material presented in this web site is not offered as legal or tax advice.  Examples of tax benefits and results of various examples shown are based on the stated IRS discount rate and on other assumptions that may not apply to your own particular situation at the time of your gift.  Accordingly, you are urged to seek the advice of your tax advisor, attorney, and/or financial planner to make certain a contemplated gift fits well into your overall circumstances and planning.