What if Your Charitable Giving Could Also Pay You Back?

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If you give to the causes you care about, here’s something worth knowing: there’s a financial structure that lets you support those causes while also creating an income stream for yourself — and possibly reducing your tax bill in the process.

It’s called a charitable remainder unitrust, or CRUT. The name sounds complicated. The concept isn’t.

A CRUT is a tax-exempt trust designed to let you donate appreciated assets to charity while receiving income from those assets during your lifetime.

Here’s the short version:

You contribute appreciated assets — stock, real estate, or other investments — into an irrevocable trust. The trust sells those assets without triggering capital gains tax, preserving the full value for reinvestment.1 From there, the trust pays you income for a set number of years or for life. When the trust term ends, the remainder goes to the charity or charities you’ve chosen.

Fund it. Receive income. Support what matters to you.

Why it might be worth a closer look:

A CRUT may offer several advantages at once — and for people in certain situations, they stack:

Capital gains. If you’re holding stock or property that’s grown significantly, selling outright could mean a 20%+ federal capital gains hit (potentially 23.8% with the Net Investment Income Tax).2 A CRUT sidesteps that because the trust — not you — sells the assets.

Tax deduction. You may receive an upfront charitable income tax deduction based on the value of what will eventually pass to charity. Unused deductions can carry forward for up to five years.1

Income. The trust pays you regularly — monthly, quarterly, or annually — for a set term or even for life, assuming the trust remains adequately funded and depending on its structure. That can serve as a meaningful, predictable piece of your retirement income picture.

Estate planning. Assets in a CRUT are generally removed from your taxable estate – and your direct control – which may support a broader wealth transfer strategy.

One timely detail: today’s higher interest rate environment may actually make the CRUT math more favorable than it’s been in over a decade. The IRS rate used to calculate your charitable deduction rises with interest rates — so the current environment could work in your favor.3

There’s more to the picture than what I’ve covered here.

There are different ways to structure a CRUT, and the details matter.

I wanted to share this because the core idea is powerful: a CRUT isn’t the right fit for everyone, but if you’re already giving generously and holding appreciated assets, it’s a conversation worth having.

We’d welcome the chance to walk through whether this could make sense for you, as part of a well-integrated plan.

Reach out to our team to learn more.

Warmly,

Barry

Sources
  1. Fidelity Charitable, 2025 [URL: https://www.fidelitycharitable.org/guidance/philanthropy/charitable-remainder-trusts.html]
  2. Charles Schwab, 2025 [URL: https://www.schwab.com/learn/story/cash-flow-and-philanthropy-charitable-remainder-trusts]
  3. The Tax Adviser (AICPA), September 2025 [URL: https://www.thetaxadviser.com/issues/2025/sep/planning-with-charitable-remainder-trusts/]
 

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“We make a living by what we get, but we make a life by what we give.”
 
— Winston Churchill
 
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