Charitable Remainder Trust

When you create a charitable remainder trust, you can receive income from the trust.

Types of Charitable Remainder Trusts


Your income varies as the value of the trust changes. You receive payments each year, determined by multiplying a fixed percentage that you choose (say 7%) by the fair market value of the trust's assets as valued each year. As your investments grow, so does your income, but if your investments decrease in value, your payout does also.

Annuity Trust

Your income remains constant because it is based on a fixed percentage of the initial fair market value of the assets funding the trust.

You can fund a trust by donating a variety of assets: closely held stock, real estate, art, or even payments from retirement plans. If it is a unitrust, you can add assets at any time. It is also possible to designate multiple beneficiaries and to change those beneficiaries at any time during the course of the trust.

By setting up a charitable remainder trust, you can:

  • Turn highly appreciated assets into a diversified source of income without selling them and paying the capital gains tax.
  • Receive an immediate income tax deduction.
  • Collect payments from the trust for life or for a specified term.

For any questions you may have on a charitable remainder trust, please contact us. We will be glad to help you.

University Relations

4201 S. Washington St.
Marion, IN 46953
Phone: 765-677-2106
Fax: 765-677-2100