A charitable remainder trust is a creative tool that establishes a JCEF gift that gives you income for life or a term of years. Assets that have substantially appreciated in value but are providing a low return are well suited as gifts. You may avoid capital gains taxes, lower your income taxes and earn higher returns with a charitable remainder trust.

Advantages:

• Annual income, often for donor and spouse
• Income tax deduction at the time the trust is created
• Avoidance of capital gains and gift taxes

Limitations:

• Legal counsel must prepare trust documents
• Annual trust accounting required

Best assets:

• Appreciated or low-yielding securities
• Real estate
• Cash
• IRA and other retirement plan assets may be used to fund charitable remainder trusts after one’s lifetime for the benefit of family members

For more information contact:

• Lisa Gurwitch at 415.512.6221 or lisag@sfjcf.org
• Jennifer Gorovitz at 415.512.6215 or jenniferg@sfjcf.org
• Rita Choit Adler at 415.512.6273 or ritaa@sfjcf.org