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Charitable Remainder Unitrust

Charitable Remainder Unitrust
Stock or Cash
You may be concerned about the high cost of capital gains tax upon the sale of your appreciated property.

Or perhaps you recently sold property and are looking for a way to save on taxes this year and plan for retirement. A charitable remainder unitrust might offer the solutions you need!

Benefits of a Charitable Remainder Unitrust Gift

  • An income for life, lives, or term of years
  • Avoid capital gains upon the sale of your appreciated assets
  • Charitable income tax deduction for remainder portion of your gift to The Jewish Federations of North America
  • Future legacy gift to your Jewish Federation, Jewish Community Foundation or The Jewish Federations of North America

Charitable Remainder Unitrust for Income

A charitable remainder unitrust pays you a fixed percentage of the value of the trust each year. Your payments will increase or decrease from year to year depending on whether the rate of return on the trust's assets is greater or less than the percentage you receive from the trust.

How to Select the Right Unitrust Payout for You

There are several unitrust payout options to meet your needs:

  • The standard unitrust pays out a set percentage of the trust assets each year
  • Another option allows you to defer payments until a fixed date or, if you fund the unitrust with an illiquid asset, such as real estate, until that asset is sold by the trust. At that time, the trust would begin paying out a set percentage of the trust assets each year.

Any tax consequences described on this page are based on U.S. federal tax law. Charitable deductions from state and local taxes or from Canadian and provincial taxes may not be available to the same extent as from U.S. federal taxes. The Jewish Federations of North America (JFNA) does not provide legal advice. Donors are encouraged to seek independent tax and legal counsel. You may read JFNA's charitable solicitation disclosure statement here and important information about endowment gifts and bequests to JFNA here.