Definition · Tax
Charitable Remainder Trust
A trust that pays income to the donor for a term, then passes the remainder to charity, spreading out the gain on appreciated assets.
Nashional Investments · Updated October 2026
Educational definition only, not investment, tax or legal advice.
In practice
Tax strategy is usually about timing and structure: when income is recognized, where it is deducted and how gains are taxed. The term Charitable Remainder Trust names one of the tools or rules we look at with your CPA when building a plan. The right answer depends on your income, your assets and your goals, so we model the options before you act.
Questions
Common questions.
What does the term Charitable Remainder Trust mean?
A trust that pays income to the donor for a term, then passes the remainder to charity, spreading out the gain on appreciated assets.
Why does Charitable Remainder Trust matter for investors?
Tax strategy is usually about timing and structure: when income is recognized, where it is deducted and how gains are taxed. The term Charitable Remainder Trust names one of the tools or rules we look at with your CPA when building a plan.
Related terms
Where it applies
See how this fits into a real plan on our Tax strategies page.
Have a question about this?
Ask us how it applies to your situation. Your first conversation is complimentary.