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Charitable Remainder Annuity Trust
(Gift example*)

Jeff, age 75, and his wife Susan, age 73, establish a Charitable Remainder Annuity Trust with a cash gift of $250,000. They select Yale as the trustee, and Yale distributes $12,500 to Jeff and Susan each year.

Jeff and Susan’s trust provides them income for their lifetimes, which could continue for the surviving spouse, or for a fixed term. Their trust benefits from expert asset management, with low administrative costs, under the direction of the Yale Investments Office. They also receive a federal income tax deduction of $102,827.50 in the year of the gift.

By creating a trust with Yale, Jeff and Susan receive excellent management of their assets and Yale receives a generous gift.

Summary of Benefits

5% Charitable Annuity Trust


Beneficiary Ages


Cash Donated


Payout Rate


Payment Schedule

quarterly at end


Charitable Deduction


Annual Payments


Basic Gift Illustrations IRS Discount Rate is 3.4% These calculations are for illustration purposes only and should not be considered legal, accounting, or other professional advice. Your actual benefits may vary depending on several factors, including the timing of your gift.