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Complete Gift Description

Yale's Trust Program

Is This Gift Right For You?

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Gift Example

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Charitable Remainder Annuity Trust

CRAT Diagram

How it Works

  • You transfer cash, securities or other appreciated property into a trust.
  • The trust makes fixed annual payments to you or to beneficiaries you name.
  • When the trust terminates, the remainder passes to Yale to be used as you have directed.

Benefits

  • Receive income for life or a term of years in return for your gift.
  • Receive an immediate income tax deduction for a portion of your contribution.
  • Pay no upfront capital gains tax on appreciated assets you donate.
  • Your trust can meet personal or family needs that are tied to a specific timeframe, such as tuition payments.

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