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Charitable Remainder Unitrust

A charitable remainder unitrust (CRUT) differs from a charitable remainder annuity trust (CRAT) in that the income to the donor is a percentage of the trust’s value (e.g. six percent) rather than a fixed dollar amount (e.g. $6,000). A charitable remainder unitrust is an excellent gift vehicle for a donor with highly appreciated securities and who is somewhat more risk tolerant than a charitable remainder annuity trust donor. Why? Because the amount of the CRUT donor’s income will fluctuate each year, based on the trust’s performance. The advantage of the CRUT vehicle is that when the value of the trust increases, so does the income payment to the beneficiary.

If you would like more information about charitable remainder unitrusts, please contact Vickie Lister, Senior Director of Planned Giving. The Rockefeller University recommends that you consult with your legal and financial advisors before proceeding with any planned gift.