Tax-Free Asset Sale & Lifetime Income

CRUT Calculator

Model a Charitable Remainder Unitrust. Bypass immediate capital gains on highly appreciated assets while generating an income stream.

Initial Asset Value ($)

Annual Payout Rate (%) [IRS Min: 5%]

Estimated Trust Growth Rate (%)

Term length (Years)

Term CRUTs cannot exceed 20 years per IRC § 664(d)(2)(A).

Total Income to You

Remainder to Charity (Tax Deduction Basis)

Checking 10% remainder rule...

Citation: Internal Revenue Code (IRC) § 664(d)(2). The trust must pay no less than 5% and no more than 50% of the net fair market value of the assets annually.

10% Rule: The present value of the charitable remainder interest must be at least 10% of the initial net fair market value. Exact deductions require IRS Pub. 1458 factors and the current §7520 rate.