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Gift illustration


Complete gift description


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Gift example



Charitable Remainder Unitrusts
(Gift example*)


A 65 year-old donor in the 35% tax bracket establishes a unitrust with $200,000 of appreciated stock, originally purchased for $50,000. Unitrust pays donor 5.0% of the trust assets re-valued annually for life. Trust earns a 8% average total return. Assume IRS discount rate of 1.6.

Trust principal


Income tax deduction


Income tax savings (35%)


Cap. gains tax savings (15%)


Income (Year 1)


Projected after-tax benefit to income beneficiary


Projected benefit to National Parks Conservation Association


PLEASE NOTE: This example is for illustrative purposes only and is not intended as legal or tax advice. Consult your legal and tax advisors prior to making any material decisions based on this data.

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