How to Give

Give more to the people and the causes you care about

Charitable Trusts

Charitable trusts can provide tax and financial benefits to individuals, though they are more complex than other potential gift plans. You should consult your advisor to determine if one of these arrangements it is compatible with your overall financial plans.

Charitable Lead Trust

A charitable lead trust (CLT) allows donors to make a “temporary gift” of income to charities such as UTSA while passing asset ownership to individual beneficiaries. Lead trusts are used to reduce transfer taxes and ultimately pass ownership to family members.

A CLT is an irrevocable trust that makes payments to qualified charities, including UTSA, during the trust term, and then passes the remainder interest to named beneficiaries, perhaps including the donor. The charitable payments are either a fixed dollar amount (annuity trust) or a fixed percentage of annual trust assets (unitrust).

The charitable lead trust is useful in reducing overall taxes while passing assets on to family members or other non-charitable beneficiaries.

The donor irrevocably establishes the trust by permanently transferring assets into the CLT. The value of the remainder interest is calculated at this time.

Charitable Remainder Trust

A donor creates a Charitable Remainder Trust (CRT) to provide income to named beneficiaries, and a remainder interest to charities such as UTSA. The donor enjoys an immediate tax deduction for the present value of the anticipated remainder interest when the trust is funded.

A CRT is an irrevocable trust that pays beneficiaries income during the trust term and then distributes the remainder to qualified charities, including UTSA. A CRT may be an annuity trust (CRAT) or a unitrust (CRUT).


  • Allows only one contribution
  • Pays out a fixed percentage of the trust’s initial value


  • Allows multiple contributions
  • Pays out a fixed percentage of the trust’s annually revalued assets

A CRT is a flexible planning tool that lets donors convert assets to an income stream (often used to supplement retirement income) while making a charitable gift. A CRT can be funded with assets other than cash (such as stock or real estate).

The donor transfers property to the trust and designates beneficiaries to receive annual income payments. The trust distributes the remainder as a charitable gift when the trust term ends.

Print Page

© Planned Giving Marketing. This document is informational and educational in nature. It is not offering professional tax, legal, or accounting advice. For specific advice about the effect of any planning concept on your tax or financial situation or with your estate, please consult a qualified professional advisor.

Back to Giving Home

UTSA Main Campus,
North Paseo Building, 4th floor

Who We Are

We are committed to helping friends and supporters of The University of Texas at San Antonio engage with the university in ways that will create a bold future for our students, faculty, and staff. Whatever your interest at UTSA, we can help you make a lasting impact on Roadrunner Nation.