Solutions for Large Donations

The Advantages of a Charitable Remainder Trust

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If you have built a sizeable estate and also are looking for ways to receive reliable payments, consider a charitable remainder trust.

These types of gifts do offer you tax benefits and the option for income. There are two ways to receive payments and each has its own benefits:

The annuity trust pays you, each year, the same dollar amount you choose at the start. Your payments stay the same, regardless of fluctuations in trust investments.

The unitrust pays you, each year, a variable amount based on a fixed percentage of the fair market value of the trust assets. The amount of your payments is redetermined annually. If the value of the trust increases, so do your payments. If the value decreases, however, so will your payments.

An Example of How It Works

Woman happy Susan, 60, wants to make a gift to National Psoriasis Foundation but would also like more income in the future. Susan creates a charitable remainder unitrust with annual lifetime payments to her equal to 6 percent of the fair market value of the trust assets as revalued annually. She funds the trust with assets valued at $250,000.

Susan receives $15,000 the first year from the trust. Subsequent payment amounts vary each year depending on the annual valuations of the trust assets. She is eligible for a federal income tax charitable deduction of $81,305* in the year she creates and funds the trust. This deduction saves Susan $22,765 in her 28 percent tax bracket.

*Based on annual payments and a 2.4 percent charitable midterm federal rate. Deductions vary based on income earned.

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Next Steps

  1. Contact Sue Warren at 503-546-8401 or swarren@psoriasis.org to talk about supporting National Psoriasis Foundation by setting up a charitable remainder trust.
  2. Seek the advice of your financial or legal advisor.
  3. If you include National Psoriasis Foundation in your plans, please use our legal name and federal tax ID.

Legal Name: National Psoriasis Foundation
Address: Portland, OR
Federal Tax ID Number: #93-0571472