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Charitable Remainder Trust (CRT)
Income & Giving
A smarter way to give, and earn income.
A Charitable Remainder Trust (CRT) is a charitable giving structure that allows individuals and families to contribute assets into a trust while retaining an income stream for a defined period of time. After the income interest ends, the remaining assets are distributed to charitable organizations.
What is a CRT?
A Charitable Remainder Trust is an irrevocable trust established for charitable purposes. The trust pays income to one or more beneficiaries for a specified period of time, after which the remaining assets are distributed to one or more charitable organizations.
The structure is governed by federal tax law and must comply with specific regulatory requirements, including minimum distribution levels and actuarial calculations.
Key characteristics of a CRT include:
• Contributions are irrevocable charitable gifts
• Income may be paid for life or for a defined term of years
• The remainder interest must ultimately benefit charity
• Trust assets may be professionally managed
• Donors may receive certain tax advantages based on the charitable remainder value
Charitable remainder trusts are often used when donors wish to convert appreciated assets into income-producing charitable vehicles while supporting long-term philanthropic goals.
Why the SDG Global
Charitable Remainder Trust?
The SDG Global CRT is designed for donors who want structured philanthropy, professional administration, and a clearly defined legacy.
Choose Your Advisor
SDG Global frequently collaborates with wealth advisors, attorneys, accountants, and philanthropic consultants who are assisting clients with charitable planning.
Advisors may work with our team to help structure contributions, discuss charitable strategies, and coordinate long-term giving objectives.
Complex Asset Friendly
We accept a wide range of charitable assets, including:
• Cash/Digital Currency
• Publicly traded securities
• Privately held business interests
• Real estate interests
• Other non-cash charitable assets
All contributions are evaluated under SDG Global’s Gift Acceptance Policy and applicable regulatory requirements.
Strategic Tax Planning
CRTs are often used alongside other philanthropic tools to support a comprehensive charitable strategy.
These may include:
• Donor Advised Funds (DAFs)
• Pooled Income Funds (PIFs)
• Direct charitable contributions
In some cases, the remainder interest of a CRT may transfer to a DAF, allowing families to continue charitable grant-making after the trust term ends.
