Gift Planning
Gift Planning
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These calculations are provided solely for educational purposes and are not professional tax or legal advice. Individuals should consult a qualified professional advisor about their specific situation.
*Please note that the Community Foundation of Greater Memphis does not administer charitable gift annuities.
Annuity Trust
An annuity trust pays a fixed amount equal to five percent or more of the initial corpus for one or two lives.
Annuity Trust for Term of 1 – 20 Years
An annuity trust may pay a fixed amount of five percent or more of initial corpus for a term of one to twenty years. The annuity may be divided among two or more recipients.
Lead Annuity Trust for Term of 1 – 35 Years
This lead annuity trust pays a fixed amount each year to a qualified charity for from one to thirty-five years, with remainder to family or family trust.
Lead Unitrust for Term of 1 – 35 Years
This lead unitrust may pay any percentage amount to qualified charities for one to thirty-five years, with remainder to family or family trust.
Unitrust
The tax-exempt unitrust pays five percent or more each year to the recipients for one or two lives.
Unitrust for Term of 1 – 20 Years
A unitrust may pay five percent or more each year for a term of one to twenty years. The income may be divided among two or more recipients.