Charitable Remainder Annuity Trust

A Charitable Remainder Annuity Trust, is a Planned Giving vehicle that entails a donor placing a major gift of cash or property into a trust. The trust then pays a fixed amount of income each year to the donor or the donor's specified beneficiary. When the donor dies, the remainder of the trust is transferred to the charity.

Charitable trusts such as a CRAT require a trustee. Sometimes the charity is named as trustee, other times it is a third party such as an attorney, a bank or a financial advisor.

Charitable giving

Main topics	Alms Altruism Donation Fundraising Philanthropy Volunteering

Types of charitable organizations	Charitable trust / Registered charity Foundation Private Mutual-benefit nonprofit corporation Non-governmental organization Nonprofit organization Public-benefit nonprofit corporation Religious corporation Voluntary association

Charity and religion	Dāna Tithe Tzedakah Sadaqah Zakat

Charity evaluators	Charity Navigator CharityWatch GiveWell Giving What We Can GuideStar Open Philanthropy Project

Further topics	Alternative giving Charity / thrift / op shop Click-to-donate site Drive Donor intent Earning to give Effective altruism List of charitable foundations wealthiest Master of Nonprofit Organizations Matching funds Telethon Volunteer grant Wall of Kindness Warm-glow giving

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