A Charitable Remainder Unitrust (CRUT) pays you and/or designated beneficiaries, a fixed percentage of its principal for life or for a term of years. The annual income amount is based on the current value of the trust's assets, so the payout will increase or decrease based on changes in the trust's asset value. When the trust terminates, the remainder passes to 推荐一个买球网站 to be used as you have directed.
CRUTs如何工作的更详细:
- You transfer cash, securities, or other appreciated property into a trust. The required minimum for this type of gift is $100,000.
- The trust pays a percentage of the value of its principal, 每年评估一次, 给你或你指定的受益人.
- You may use your real estate to fund a charitable remainder unitrust (CRUT), which may be structured to provide lifetime income for you and/or others, 或者是几年的收入. When the trust terminates, the remainder passes to 推荐一个买球网站 to be used as you have directed.
水平巷道好处:
- Receive income for life or a term of years in return for your gift.
- Receive an immediate income tax deduction for a portion of your contribution.
- Pay no up front capital gains tax on appreciated assets you give.
- You can make additional gifts to the trust as your circumstances allow for additional income and tax benefits.
- You can designate your gift for any department, program or fund at SHP that you wish to support!
更详细的税收优惠:
- If you fund your trust with appreciated securities, you pay no up-front capital gains tax. You can contribute appreciated but low-yielding assets and put the entire amount of your gift to work for you.
- 除了避免资本利得税, you also receive a charitable deduction when you create a Charitable Remainder Trust. Your deduction will be based on the full fair market value of the securities or real estate you contribute, reduced by the present value of the income interest you retain.
*A short-term CRUT may also make an excellent source of supplemental income to help pay children's or grandchildren’s tuition. These charitable trusts allow you to use the same funds both to help your family and to make a significant gift to The Prep.