Charitable Remainder Trust

Like to have your cake and eat it too? A charitable remainder trust lets you make a substantial gift to Case Western Reserve University today and enjoy the income from the donated property for years—or for life.

You also get an immediate income tax deduction and the potential for significant tax reductions on the income the trust pays out. One kind of charitable remainder trust allows payments to increase as the value of trust property grows—a hedge against inflation.

How it Works: You transfer a cash, stock or other property into a trust. Then the university pays you—or whomever you choose—an annual income for a set time. Payments can be a set number of years but are usually for the life of the recipient. The amount of income depends on the type of trust you establish. Any money remaining at the end of the trust term is transferred to the university. The income tax deduction depends on the amount going into the trust, how long it is expected to run and the level of the annual income payment.

Each type of charitable remainder trust offers unique advantages and planning opportunities. A unitrust provides payments that vary with the value of the trust each year. An annuity trust offers the security of knowing exactly how much income to expect with fixed, annual payments.

Unique Benefits

Charitable remainder trusts provide tax benefits that make them even more attractive. +Read more

To start a conversation about supplementing your income through a charitable remainder trust to Case Western Reserve, please contact the Office of Planned Giving at 1-877-477-1143.

Income Tax Deductions for $100,000 One-Life Unitrusts

55 $34,007 $28,250 $23,710
60 $40,216 $34,333 $29,546
65 $46,856 $41,004 $36,098
70 $53,947 $48,320 $43,466
75 $61,164 $55,946 $51,323
80 $68,438 $63,818 $59,623
85 $75,234 $71,330 $67,706
Recommended minimum contribution amount: $100,000
**Payout percentage (5% minimum)