Charitable Remainder Trust

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How It Works

Cash

Stocks and/or Bonds

Real Estate

Tangible Property

  1. You make a gift of cash, securities, or other appreciated property into a trust: $100,000 for cash or securities and $250,000 net for real estate.
  2. The trust pays a fixed percentage of the value of the trust assets, re-valued annually, to you or to beneficiaries you name.
  3. When the trust terminates, the remainder passes to Berkeley to support the campus’s highest priorities or specific programs you designate.

How You Benefit

Income

Income Tax Deduction

Capital Gains Tax Benefit*

Flexibility

  • Retain an income stream from the gifted assets for you or loved ones.
  • Receive an income tax charitable deduction at the time of the gift based on the full fair market value of the gifted assets, less the present value of the income stream. (We can provide sample deduction calculations.)
  • Pay no capital gains tax at the time of gift.
  • The trust can be for the lifetime(s) of the beneficiary or beneficiaries or for a term of years, depending on your circumstances.
  • You have the option of making additional gifts to the trust over time.
  • Highly appreciated assets with no or low yield can be used to create a higher yield and more diversification.

*For appreciated assets such as stocks/bonds and real estate held more than one year

For more in-depth information, please call one of our experts at 800-200-0575.