You may be looking for a way to provide your children with income while making a gift to your fund at the Community Foundation of Greater Memphis. The give it twice trust is a popular option that allows you to transfer your IRA at death to a term of years unitrust. The unitrust will pay income to your family for a number of years and then distribute the balance to charity. We work with you and your legal and tax advisors to help fulfill your charitable goals while providing maximum tax benefits.