Strategic Philanthropy

The Advantages of a Charitable Remainder Trust

Discover More

See which type of charitable trust best fits your estate plan with the FREE guide Trusts: Choose From Two Ways to Donate.View My Guide

A charitable remainder trust (CRT) is a life-income gift that allows you to have an income stream during your lifetime and provide for Colorado State University later. A CRT may also generate a significant current federal tax income deduction. The added flexibility of rate and payment options not offered through other gift methods may make a CRT an excellent way to gift appreciated stock or property; because the trust is tax exempt and does not pay capital gains when assets are sold. There are two types of charitable remainder trusts and each has its own benefits:

The charitable remainder unitrust (CRUT) pays you a variable dollar amount based on a fixed percentage of the fair market value of the trust assets. The amount of your payments are based on the value of the trust assets and redetermined annually.

The charitable remainder annuity trust (CRAT) pays you a fixed dollar amount throughout the term(s) of the trust. Your payments stay the same, regardless of investment fluctuations.

An Example of
How it Works

Woman happy Susan wants to make a gift to CSU but would also like more income in the future. Susan creates a charitable remainder unitrust with annual lifetime payments to her equal to 5% of the fair market value of the trust assets as revalued annually. She funds the trust with assets valued at $500,000.

Susan receives $25,000 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 $301,905* in the year she creates and funds the trust. This deduction saves Susan $96,610 in her 32% tax bracket.

*Based on a 3.6% charitable midterm federal rate. Deductions and calculations will vary depending on your personal circumstances.

My Benefits

Submit a few details and see how a charitable remainder trust can benefit you.

See My Benefits

Personal Estate Planning Kit

Not Sure How to Begin Planning?

Download our FREE Personal Estate Planning Kit

Next Steps

  1. Complete the Statement of Intent form to let us know of your gift intentions and to ensure peace of mind that your gift will have the desired impact at CSU.
  2. Contact the Office of Gift Planning at or (970) 491-4254 for additional information.
  3. Seek the advice of your financial or legal advisor.
  4. When including CSU in your plans, please use our legal name and federal tax ID.

Legal Name: Colorado State University Foundation
Location: 7115 Campus Delivery, 2243 Center Avenue, Suite 200, Fort Collins, CO 80523-7115
Federal Tax ID Number: 23-7098397