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Charitable Remainder

A way to benefit your organization--and the beneficiary
A charitable remainder trust allows a contributor to make a meaningful gift to your nonprofit organization while at the same time providing for his or her own financial well-being. There are two basic types: the charitable remainder annuity trust and the charitable remainder unitrust.
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Charitable Remainder Annuity Trust
A charitable remainder annuity trust provides fixed payments to the contributor for his/her lifetime or a term of years, after which the remainder of the trust is distributed to your nonprofit organization or foundation.

 

Charitable Remainder Unitrust
A charitable remainder unitrust provides variable payments to the contributor for his/her lifetime or a term of years, based on the market value of the trust, after which the remainder of the unitrust is distributed to your nonprofit organization. A charitable remainder unitrust allows for additional contributions throughout the duration of the unitrust.

Both types of charitable remainder trusts offer the contributor:

  • An income for life or a term of years
  • An immediate charitable deduction for the value of the remainder interest that will ultimately pass to the charity
  • A way to increase income from a low-yield holding
  • Freedom from investment responsibilities
  • Avoidance or deferral of capital gains tax on appreciated assets used to fund the trust
  • Removal of the donated assets including any appreciation from the donor’s estate for estate tax purposes
  • The ability to provide a sizable gift to a nonprofit organization

A charitable remainder annuity or unitrust administered by Bremer offers your nonprofit organization:

  • Expert management of the invested funds
  • Experienced and professional administrative services