Estate & Trusts calculator
What could a charitable remainder trust pay, and what may remain for charity?
Estimate payments, the projected remainder for charity, and whether a term trust passes key federal screens.
What could a charitable remainder trust pay, and what may remain for charity?
A charitable remainder trust can pay a donor or another person for a set time and leave the remaining trust value to charity. This calculator compares fixed-payment and percentage-payment designs, projects the trust value, and clearly separates an economic estimate from the actuarial tax calculation required before a trust is created.
Before you act on the number
Use the result to identify which assumption needs verification, then bring that question to the professional helping you make the decision.
Transparent method
Apply the entered payout to the starting trust value and confirm that the percentage is within the federal 5% to 50% range and the term is no longer than 20 years.
Project annual trust growth after entered costs, make either the fixed CRAT payment or changing CRUT payment, and show selected payment and balance checkpoints.
For a term CRAT only, discount the fixed payments with the entered Section 7520 rate and compare the estimated charitable remainder with the federal 10% minimum.
Common questions
A CRAT generally pays a fixed dollar amount. A CRUT generally pays a stated percentage of the trust value recalculated each year, so the payment can rise or fall.
Federal law generally requires a payout of at least 5% and no more than 50% of the relevant trust value.
The value of the charitable remainder interest must generally be at least 10% of the initial contribution. The final test uses IRS actuarial rules.
It shows a term-CRAT present-value screen. A CRUT or life-based deduction needs the exact trust terms, IRS factors, and professional tax software.
Sources
Want the fine print? See sources, methods, and limits.