How Does It Work

1. Create trust agreement outlining terms of the trust
   
   
2. Transfer cash or other property to trustee
   
   
3. Trustee invests and manages trust assets
   
   
4. Trustee makes payments to income beneficiaries
   
   
5. Remainder to Presbyterian for purposes you specify
   
   

Benefits

• Income to one or more beneficiaries that remains fixed for the life of the trust
  
  
• Federal income-tax deduction for the charitable remainder value of your gift
  
  
• No capital-gain tax when trust property is sold
  
  
• Trust remainder will provide generous support for Presbyterian
  
  

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