Print this 
Share this Charitable Trust
Many projects are funded through planned gifts from sponsors and donors who have made a solid commitment to the children and families of Plan USA.
PHOTO: Bonnie Miller
Charitable Remainder Trust
A Charitable Remainder Trust (CRT) is an arrangement under which a donor irrevocably sets aside property for ultimate distribution to a charitable organization like Plan USA. A CRT makes payments to whomever the donor designates to receive the income. Payments may be a fixed dollar amount each year — an Annuity Trust; or the beneficiary may receive a fixed percentage — a Unitrust. If the gift is in the form of appreciated property, the donor may eliminate a capital gains tax. The donor may reduce or eliminate estate and inheritance taxes, and may also claim a federal income tax deduction for a portion of the gift. At the end of the trust period, the property remaining in the trust (the charitable remainder) becomes the property of the designated charity.
Charitable Lead Trust
A Charitable Lead Trust provides a gift of an income interest to a charity for specified term in either a fixed amount or a percentage of the trust principal. The trust principal reverts to the donor or other designated heirs at the end of the trust term. The donor may claim a charitable income tax deduction or a charitable gift tax deduction, depending on the nature of the trust.
If you would like to run personal illustrations in the privacy of your home or office to see how you might benefit from creating a charitable trust, you may benefit from our online Giftlaw Calculator. Any information you enter in the calculator is not stored or captured. You may also contact us toll free at 1-800-556-7918 and ask to speak with a member of our Planned Giving team.
A Charitable Remainder Trust (CRT) is an arrangement under which a donor irrevocably sets aside property for ultimate distribution to a charitable organization like Plan USA. A CRT makes payments to whomever the donor designates to receive the income. Payments may be a fixed dollar amount each year — an Annuity Trust; or the beneficiary may receive a fixed percentage — a Unitrust. If the gift is in the form of appreciated property, the donor may eliminate a capital gains tax. The donor may reduce or eliminate estate and inheritance taxes, and may also claim a federal income tax deduction for a portion of the gift. At the end of the trust period, the property remaining in the trust (the charitable remainder) becomes the property of the designated charity.
Charitable Lead Trust
A Charitable Lead Trust provides a gift of an income interest to a charity for specified term in either a fixed amount or a percentage of the trust principal. The trust principal reverts to the donor or other designated heirs at the end of the trust term. The donor may claim a charitable income tax deduction or a charitable gift tax deduction, depending on the nature of the trust.
If you would like to run personal illustrations in the privacy of your home or office to see how you might benefit from creating a charitable trust, you may benefit from our online Giftlaw Calculator. Any information you enter in the calculator is not stored or captured. You may also contact us toll free at 1-800-556-7918 and ask to speak with a member of our Planned Giving team.
