{"id":4957,"date":"2026-03-27T11:17:13","date_gmt":"2026-03-27T16:17:13","guid":{"rendered":"https:\/\/www.macalester.edu\/support-mac\/?page_id=4957"},"modified":"2026-03-27T11:38:52","modified_gmt":"2026-03-27T16:38:52","slug":"charitable-remainder-unitrust","status":"publish","type":"page","link":"https:\/\/www.macalester.edu\/support-mac\/planned-giving\/planned-gift-options\/charitable-remainder-unitrust\/","title":{"rendered":"Charitable Remainder Unitrust"},"content":{"rendered":"
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You may be concerned about the high cost of capital gains tax with the sale of an appreciated asset. Perhaps you recently sold property and are looking for a way to save on taxes this year and plan for retirement. A charitable remainder unitrust might offer the solutions you need.<\/p>\n \t <\/div>\n<\/section>\n\n\n

How a Charitable Remainder Unitrust Works<\/h2>\n\n\n\n
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  1. You transfer cash or assets to Macalester to fund a charitable remainder unitrust<\/li>\n\n\n\n
  2. In the case of a trust funded with appreciated assets, the trust will then sell the assets tax-free<\/li>\n\n\n\n
  3. The trust is invested to pay income to you or any other trust beneficiaries you select based on a life, lives, a term of up to 20 years, or a life plus a term of up to 20 years<\/li>\n\n\n\n
  4. You receive an income tax deduction in the year you transfer assets to the trust<\/li>\n\n\n\n
  5. Macalester benefits from the remaining funds in the trust after your lifetime or after all payments have been made<\/li>\n<\/ol>\n\n\n\n
    \"A<\/figure>\n\n\n\n

    Image Description: The diagram uses navy blue and orange icons with numbered steps to map the process. An orange figure with a heart is labeled DONOR, while an orange document icon is labeled CHARITABLE REMAINDER UNITRUST. A navy blue curved arrow (Step 1: GIFT OF ASSETS) connects the donor to the unitrust, while a returning arrow (Step 2: TAX DEDUCTION \/ VARIABLE PAYMENTS) completes the loop. A final straight arrow (Step 3: REMAINDER TO MACALESTER) points right toward the college’s navy blue shield logo.<\/em><\/p>\n\n\n\n

    Benefits of a Charitable Remainder Unitrust<\/h2>\n\n\n\n