Solutions for Large Donations
If you have built a sizable estate and also are looking for ways to receive reliable payments, consider a charitable remainder trust. This type of trust provides you or other named individuals income each year for life, or a period not exceeding 20 years, from assets you give to the trust you create. At the end of the trust term, the balance in the trust goes to the Sierra Club Foundation.
这些类型的礼物可能会为您提供税收优惠和收入的选择。最低礼物为$ 100,000。有两种接收付款的方法，每种都有其自身的好处：
TheUnitrustpays you, each year, a variable amount based on a fixed percentage of the fair market value of the trust assets. The amount of your payments is redetermined annually. If the value of the trust increases, so do your payments. If the value decreases, however, so will your payments.
The年金信任pays you, each year, the same dollar amount you choose at the start. Your payments stay the same, regardless of fluctuations in trust investments.
An Example of How It Works
Susan, 75, wants to make a gift to the Sierra Club Foundation but would also like more income in the future. Susan creates a charitable remainder unitrust with annual lifetime payments to her equal to 5% of the fair market value of the trust assets as revalued annually. She funds the trust with assets valued at $500,000.
苏珊（Susan）从信托基金（Trust）获得25,000美元。随后的付款金额每年取决于信托资产的年度估值。她有资格在创建和资助信托的那一年中获得301,905美元的联邦所得税慈善扣除。这种扣除量为苏珊（Susan）节省了$ 96,610，她的32％税率。
*Based on a 3.6% charitable midterm federal rate. Deductions and calculations will vary depending on your personal circumstances.
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