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charitable gift annuities charitable remainder trusts charitable lead trusts bequests in wills planned giving options |
 
A charitable remainder trust irrevocably transfers assets to a trust that pays donor, and perhaps another beneficiary, annual distributions for life. May result in favorable capital gains tax treatment. When trust ends, trustee distributes trust assets to one or more charitable organizations. NCCF will serve as trustee for charitable remainder trusts, and in most cases, there is no requirement that NCCF receive a remainder interest.
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