Charitable Remainder Trust Calculator
Calculate income, tax deductions, and charitable benefits from a CRAT or CRUT. Perfect for appreciated assets like gold holdings.
Contribution Details
Minimum $100,000 recommended for CRT setup costs
Unrealized gain: $400,000
Payout Settings
Estimated life expectancy: 20 years
Tax & Growth Assumptions
Immediate Tax Benefits
Your Income Stream
Estimated amount going to your chosen charity at trust termination
CRUT Payment Schedule
| Year | Trust Value | Annual Payout | Cumulative |
|---|---|---|---|
| 2026 (Age 65) | $500,000 | $25,000 | $25,000 |
| 2027 (Age 66) | $508,250 | $25,413 | $50,413 |
| 2028 (Age 67) | $516,636 | $25,832 | $76,244 |
| 2029 (Age 68) | $525,161 | $26,258 | $102,502 |
| 2030 (Age 69) | $533,826 | $26,691 | $129,194 |
| 2031 (Age 70) | $542,634 | $27,132 | $156,325 |
| 2032 (Age 71) | $551,587 | $27,579 | $183,905 |
| 2033 (Age 72) | $560,689 | $28,034 | $211,939 |
| 2034 (Age 73) | $569,940 | $28,497 | $240,436 |
| 2035 (Age 74) | $579,344 | $28,967 | $269,403 |
* CRUT payouts vary with trust value. Assumes 7% annual growth.
CRAT vs CRUT Comparison
CRAT (Annuity Trust)
- Fixed dollar payments
- Predictable income
- No additional contributions
CRUT (Unitrust)
- % of annual value
- Inflation protection
- Can add contributions
CRT Strategies for Gold Investors
If you own physical gold or gold investments with significant gains, funding a CRT bypasses immediate capital gains while generating income and a charitable deduction.
A CRT allows concentrated gold positions to be sold tax-free within the trust and reinvested across multiple asset classes for income generation.
Combine CRT income with a Gold IRA for your retirement, while your chosen charity receives the remainder - a complete wealth transfer strategy.
Many of our clients combine charitable giving strategies with Gold IRAs for optimal tax efficiency. Speak with a specialist about your options.
Why Consider a Charitable Remainder Trust?
Income Tax Deduction
Receive an immediate charitable deduction based on the present value of the remainder interest going to charity.
Capital Gains Bypass
Contribute appreciated assets and avoid immediate capital gains tax. The trust can sell assets and reinvest the full amount.
Lifetime Income Stream
Receive annual payments (5-50% of trust value) for life or a term of years, providing reliable retirement income.
Charitable Legacy
At trust termination, the remainder passes to your chosen charity, creating a meaningful philanthropic legacy.
How a Charitable Remainder Trust Works
You Contribute Assets
Transfer cash, securities, real estate, or other appreciated assets to an irrevocable trust. You receive an immediate income tax deduction based on the present value of the charitable remainder.
Trust Sells & Reinvests Tax-Free
The trust can sell appreciated assets without paying capital gains tax immediately. This allows 100% of the proceeds to be reinvested, generating more income for you than if you sold personally and paid taxes first.
You Receive Income Payments
The trust pays you (and/or other income beneficiaries) a percentage of the trust value annually. Payments continue for your lifetime or a term up to 20 years. These payments are partially taxable depending on the trust's income sources.
Charity Receives the Remainder
When the trust terminates (at your death or end of term), the remaining assets pass to your designated charity. You've created a meaningful charitable legacy while enjoying income during your lifetime.
CRAT vs CRUT: Which Is Right for You?
CRAT (Charitable Remainder Annuity Trust)
- Fixed dollar payment each year (e.g., $30,000/year)
- Predictable, stable income regardless of market performance
- No additional contributions allowed after initial funding
- Higher remainder to charity if investments outperform payout
- Risk: Trust could be depleted if investments underperform
Best for: Those wanting predictable income, older donors, or when funding with assets expected to have modest growth.
CRUT (Charitable Remainder Unitrust)
- Fixed percentage of trust value each year (e.g., 5% of current value)
- Income increases if trust investments grow - inflation hedge
- Can make additional contributions to the trust
- Trust is revalued annually - payments adjust automatically
- Income decreases in down market years
Best for: Younger donors, those wanting growth potential, long-term trusts, or when planning additional contributions.
Charitable Remainder Trust FAQ
What is a Charitable Remainder Trust (CRT)?▼
A CRT is an irrevocable trust that provides income to you for life or a term of years, with the remainder going to charity. You receive an immediate tax deduction and can avoid capital gains on appreciated assets.
What is the difference between a CRAT and CRUT?▼
A CRAT pays a fixed dollar amount each year. A CRUT pays a fixed percentage of the trust's annually revalued assets - so payments can increase if investments grow, providing inflation protection.
What is the minimum payout rate for a CRT?▼
The IRS requires a minimum 5% payout rate and maximum 50%. Additionally, the present value of the charitable remainder must be at least 10% of the initial contribution.
Can I fund a CRT with appreciated gold or investments?▼
Yes! CRTs are ideal for highly appreciated assets. You can transfer appreciated stocks, real estate, or gold to a CRT without triggering immediate capital gains. The trust can then sell tax-free and reinvest 100%.
How is the charitable deduction calculated?▼
The deduction equals the present value of the remainder interest going to charity. It depends on the contribution amount, payout rate, term length, and IRS Section 7520 rate. Higher payouts and longer terms reduce the deduction.
Can I be the trustee of my own CRT?▼
Yes, in most cases you can serve as trustee of your own CRT. However, many donors choose corporate trustees or use professional advisors to handle investment and administrative duties.
Important Disclaimer
This calculator provides estimates for educational purposes only. Actual charitable deductions depend on current IRS Section 7520 rates, trust terms, and individual circumstances. CRTs are complex legal instruments with significant tax and estate planning implications. Consult with a qualified tax attorney, CPA, and financial advisor before establishing any charitable remainder trust.
Combining Charitable Giving with Gold Investment?
Many sophisticated investors combine charitable strategies with Gold IRAs. Our specialists can discuss how precious metals fit into your overall wealth planning.