Income Gift Plans

Income Gift Plans

Goal:  Make a Gift Now and Receive Income in the Future

Charitable Remainder Unitrusts
  • Gifts to the charity in return for variable lifetime payments to the donor
  • Straight Unitrust (Pays at least 5% of the fair market value of the trust assets annually)
  • Net-Income-Only Unitrust (Pays the income earned on the trust assets up to a stated percentage annually)
  • Net-Income-Plus Makeup Unitrust (Earnings in excess of stated interest limit may be carried forward to supplement years when earnings are deficient)
Charitable Remainder Annuity Trusts
  • Gifts to the charity in return for a fixed annual income for life that is equal to at least 5% of the initial trust assets

Note: As with all significant financial decisions, you should consult your tax and legal advisors before entering into complex planned giving agreements. For general questions or professional resource introductions, contact Tom Assmus.