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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.
