Charitable Remainder Unitrust (CRUT)

Overview

Like a CRAT, but it pays a fixed percentage of the trust's value, revalued every year, so your income rises and falls with the portfolio. Additional contributions are permitted. Popular variants include the NIMCRUT (pays the lesser of income or the unitrust amount, with a make-up account) and the Flip-CRUT, which starts as net-income and "flips" to a standard payout on a trigger event — ideal for funding with illiquid assets like real estate or closely held stock.

Best For

Donors who want income that can grow over time
Those funding with real estate or non-income-producing assets (Flip-CRUT)
Givers who expect to make additional contributions later

📊 Key Tax & Giving Advantage

Inflation-hedged income, upfront charitable deduction, and tax-deferred diversification of concentrated, low-basis positions inside the trust.

Considerations

Irrevocable, with annual revaluation of trust assets required
Payout must be at least 5%, with a 10%+ charitable remainder
Investment performance directly affects your income

Interested in Charitable Remainder Unitrust (CRUT)?

Every philanthropic structure should be tailored to your assets, goals, and state law. Request a private consultation and we'll help you choose and establish the right vehicle.

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