慈善剩余信托基金 are irrevocable trusts that allow a trustor to donate assets to charity and provide annual income for a noncharitable beneficiary’s lifetime or for a specific period of time. crt是受管制的 by a special section of the tax code and must meet specific requirements to function properly.

要创建CRT，捐赠人必须将资产转移到一个不可撤销的信托工具中. 可以捐赠给慈善剩余信托的资产包括现金, 股票, 房地产, 私人商业利益, 及私人公司股份(不包括S公司股份).

在赠与人生前转让的财产, 信托的基础与在赠与人手中或结转基础相同. 受托人接收捐赠的资产, 可能会让他们破产, 然后将收益进行免税投资.

至少有一名在世受益人从信托中获得收入, and the payments continue for the life of said beneficiary or a specific term of up to 20 years. 顾名思义, 一旦付款期限结束, the remaining value of the trust transfers to one or more qualified United 状态s charitable organizations.

有 两种主要类型的crt, and the main difference is the payments to the noncharitable beneficiary remaining fixed or fluctuating.

慈善剩余年金信托(CRAT)

的 慈善剩余年金信托(CRAT) 提供固定付款, meaning it pays beneficiaries a specific dollar amount each year that is at least 5% but no more than 50% of the fair market value of the assets originally placed in the trust. 这种类型不允许额外的捐款, 因此，一切都必须被置于对造物的信任之中.

慈善余款恒信信托(CRUT)

的 慈善余款恒信信托(CRUT) 每年向受益人支付信托价值的一定百分比. 由于公平市场价值波动，信托中的资产每年都要重新估值, 这些支付每年都在变化. CRUTs follow the same parameters mentioned above in that payments must be at least 5% but no more than 50% of the trust value but do allow additional contributions throughout the existence of the trust.

这两种类型, at least 10% of the initial fair market value of all property placed in the trust must be expected to pass to the remainder charitable beneficiary according to an actuarial analysis using an assumed growth rate dictated by the Internal Revenue Service. 的 CRAT has an additional restriction: the trust cannot have a great likelihood of paying out all of its assets to the non-charitable beneficiary(ies) before the remainder charitable beneficiary is allowed to receive them.

如果个人强烈支持慈善组织, CRT可以帮助他或她轻松地计划对该组织的重大贡献. 的y also allow one to provide a predictable income stream for the life of a noncharitable trust beneficiary or for a specific period.

One of the most attractive reasons to create a CRT is that they allow a donor to defer gains on the sale of assets transferred to the trust which in turn defers the income taxes on those gains.

对照表亦可就向信托作出的捐款作出慈善扣除. 慈善扣除 are limited to the present value of the organization’s remainder interest calculated by taking the value of the contributed property minus the present value of the annuity or unitrust interest.

根据税法，crt是免税的, but the trust’s annuity or unitrust payments to the noncharitable beneficiary(ies) are taxable to the beneficiary(ies).

Non-charitable beneficiaries are taxed on annuity and unitrust distributions of the trust in the following order: ordinary income, 资本利得, 其他收入, 和corpus(信托的委托人). Payments are deemed ordinary income to the extent that the trust has ordinary income for the year or undistributed ordinary income from a prior year.

在普通收入耗尽之后, the payments are taxed as 资本利得 to the extent that the trust has 资本利得 for the year based on the sale of the trust’s capital assets or undistributed 资本利得 from a prior year.

在普通收入和资本利得都耗尽之后, then the payments are considered 其他收入 to the extent of the trust’s current year and accumulated 其他收入 including tax-exempt income. 一旦所有类型的收入被完全分配, 超额支付被视为信托主体，无需缴纳所得税.

与所有其他金融工具一样, 需要向国税局报告信托的活动. crt使用的表格是5227，分割利益信托信息申报表. 的 focus is to report on the financial activities of the CRT for the year and properly reflect the distributions so the beneficiaries can report their income from the trust accurately. 受益人必须报告从信托收到的款项, 详情见附表K-1, 填写个人所得税申报表1040.

在创建CRT时，捐赠者必须遵守严格的规定，包括:

• cannot inflate the basis of contributed assets to their fair market value to avoid 资本利得 or ordinary income tax,
• 为了避税而歪曲分配的特征;
• 给非慈善受益人超过年收入支付的金额，以及
• 向慈善组织预付一笔款项，以代替剩余的利息.

慈善信托捐赠人不得以信托资金支付个人费用, 向信托基金借款, or change the character of payments from ordinary income to 资本利得 for the purpose of avoiding tax.

优点

慈善剩余信托的主要好处是可以节省税收. 受托人因其对信托的捐款而获得部分慈善扣除额, 但也可能注意到资本利得税的减少. 另一个好处是，在计划向慈善组织捐款时, 信托可以为非慈善受益人提供固定的收入流.

缺点

主要的陷阱是信托的不可撤销性, 什么限制了捐赠者对信托资产的访问和控制. 另一方面, CRT是一个复杂的法律结构，需要专业人士起草和执行, 使其管理成本高昂. Potential donors may find it worthwhile to complete a cost-benefit analysis to see if a charitable remainder trust is the best way to use the assets that will be contributed.

慈善剩余信托是遗产规划的有力工具, 提供税收优惠和支持慈善目标. 然而，它们需要仔细规划并遵守法规要求. 联系您的LBMC税务顾问 to discuss how a CRT might benefit your financial planning and assist with the necessary tax filing obligations.

本·亚历山大提供内容. 本·亚历山大是诺克斯维尔办公室私人客户团队的高级经理.  He primarily works with high-net-worth individuals and their families regarding tax planning and related compliance.  他还从事合伙、信托和赠与税领域的工作.

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