慈善年金(Charitable Gift Annuity)
慈善信託（Charitable Remainder Trust）
慈善信託的好處，是可令捐獻者免付增值稅(Capital Gain Tax)，且可在捐獻當年提供資產價值部分的扣稅額，亦為捐獻者一生提供收入（其金額視捐獻者之年齡和預期壽命而定）。待捐獻人去世後，信託內之資產歸慈善機構，資產市值不算捐獻者遺產，故可減少遺產稅。
另有一種稱為「Charitable Lead Trust」的信託，與慈善信託相似，但只是將收入捐獻慈善機構，待捐獻人去世後，信託內資產歸其他受益人。
A Charitable Remainder Trust (CRT) is an irrevocable trust instrument (one that cannot be altered or cancelled once set up) that allows you to transfer ownership of an asset (typically an asset that has appreciated greatly in value but is not earning much of a return) to an IRS-approved charitable organization. In other words, a charitable donation is made. But unlike an usual donation where money or assets are immediately transferred to the charitable organization, assets donated through a CRT does not go to the charitable organization until the donor(s) have passed away. During their life time, the CRT would pay the donor(s) a regular amount of income (the CRT would most likely sell the assets and reinvest it to generate higher income than the asset was previously generating). When the donor(s) pass away, the asset in the CRT goes to the charitable organization and the CRT is finished.
There are various tax benefits to the donor(s). First, because a donation (albeit a “delayed " donation) is made, the donor(s) can immediately take a charitable donation. However, the deduction amount is discounted/reduced because the actual value of the donation is reduced by the income stream that would be coming to the donor(s). The IRS has a formula and your accountant will have no problem computing for you the amount of deduction, which will be based on the market value of the donated property, the amount of future income coming back to the donor(s), the age of the donor(s), etc.
The second benefit is the avoidance of capital gain as the donor(s) did not sell the donated asset themselves. When the charitable organization sells it, of course it avoids the capital gain tax too because it is a tax-free entity.
The third benefit is that the donor(s) would turn a low (or non) income-generating assets into a higher income stream so their income is increased during their life time. (note: such income is taxable). The tax law requires that the percentage of annual payout to the donor cannot be less than 5%. Most trusts pay between 5-7% of the current value of the market value of the asset(s) in the trust.
The fourth benefit is that they are able to make a sizable donation that would benefit the charitable organization. Ultimately the assets will go to the charitable organization, albeit on a “delayed" basis.
The fifth benefit is if the donor has an estate tax problem (too much assets so the future estate value will be subject to estate taxes), this would be a good way to reduce their estate and avoid estate tax.
There is a variation of the CRT, and it is called the Charitable Lead Trust. A CLT is different in that only the periodic income from the CLT goes to the charitable organization. The beneficiary of the asset in the CLT would go to the donor(s)’ children instead of to the charitable organization. The initial tax deduction would of course be very different (much lower) from the deduction available from a CRT.