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YIVO Institute for Jewish Research » Support Yivo » --Planned Giving - ancienne version » Charitable Trusts

Charitable Trusts

There are many different types of trusts that foster charitable giving. The most common are charitable remainder trusts, which pay an income to designated recipients for life or up to 20 years and fall into two basic categories:

Charitable Remainder Annuity Trust (CRAT)

  •  Fixed dollar amount payout (negotiable according to age and term)

Charitable Remainder Unitrust (CRUT)

  • Fixed rate paid out based on annual revaluation of assets (negotiable according to age and term)
  • Numerous versions to fit almost every charitable situation
  • Most flexible standard of asset acceptability

Both Offer

  • Tax advantaged payout
  • Professional asset management
  • Charitable deduction
  • Lower estate valuation
  • Remainder value payable to YIVO

Charitable Lead Trusts

These also involve charity. However, they are not as used often since they are primarily tax-planning tools to transfer wealth, as opposed to charitable vehicles that also assist in tax planning.

Charitable Lead Annuity Trusts (CLAT)

  • Fixed dollar amount payout for up to 20 years using mathematical tables

Charitable Lead Unitrust

  • Fixed rate of payout, refigured annually, for up to 20 years using mathematical tables 

Both Are

  • Estate planning techniques with a charitable component, used for transferring wealth with little or no transfer tax.

For more information, please e-mail Lorri Greif, CFRE, Planned Giving Officer at, or call her at 212-294-8301, ext.6128. You can also write to her at our mailing address:

YIVO Institute for Jewish Research
15 West 16th Street
New York, NY 10011-6301