Planned Giving Opportunities

Charitable Remainder Trusts

Two types of charitable remainder trusts provide for an eventual gift to APF at the same time that they generate lifetime income for the donor (or sequentially for the donor and then another beneficiary).

An Annuity Trust pays the donor a fixed sum annually. A Unitrust pays the donor a fixed percentage of the fair market value of the trust’s assets, which are valued annually.

Both plans allow the donor to receive current charitable deductions based on the actuarial value of the trust at the time it is terminated.

For more information about charitable remainder trusts, contact Elisabeth Straus, Executive Vice-President/Executive Director, at (202) 336-5824.