12: Charitable Remainder Trusts

This module helps demystify Charitable Remainder Trusts —tools that can transform complex assets into meaningful giving—by breaking down the legal and financial jargon into approachable guidance.

A Charitable Remainder Trust is not a one-size-fits-all solution, but when used appropriately, they can help a donor accomplish goals such as:

• Generating income for themselves or loved ones

• Making a significant charitable gift

• Converting appreciated assets into income

• Simplifying estates

This module will help you:

• Understand why a donor might create a CRTs and the benefits they provide

• Learn how CRTs work, including the three main types:

  • CRATs (fixed income),

  • CRUTs (variable income + ongoing contributions), and

  • Flip CRUTs (for illiquid assets)

• Grasp the basics of CRT taxation

• Explore implementation best practices—trustee roles, contribution thresholds, donor limitations

• Access resources like NACGP, community foundations, and estate planning councils and more

By the end, you'll feel equipped to guide donors in turning complex wealth into impactful giving.

Full participation in Charitable Remainder Trusts is applicable for 1.0 points in Category 1.B -Education of the CFRE International application for initial certification and/or recertification.

This module also includes:

• A short quiz to test your knowledge; and
• Specially curated resources to continue your learning.

You will have continuous access to all content – including all future updates. Your purchase does not expire.