How Does It Work

1. Create trust agreement outlining terms of the trust—usually for a term of years
   
   
2. Transfer cash or other property to trustee
   
   
3. Trustee invests and manages trust assets
   
   
4. Trustee makes annual payments to Presbyterian
   
   
5. Remainder transferred back to you
   
   

Benefits

• Annual gift to Presbyterian
  
  
• Property returned to donor at end of trust term
  
  
• Professional management of assets during term of trust
  
  
• Charitable deduction, but you are taxed on annual income
  
  

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