Planned Giving

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The Charitable Remainder Annuity Trust


Charitable Remainder Annuity Trust Diagram


How It Works

  1. Create trust agreement stating terms of the trust; transfer cash or other property to trustee
  2. Trustee invests and manages trust assets and makes payments to income beneficiaries you designate
  3. Remainder to the Cornell Lab of Ornithology for purposes you specify



  • Payments to one or more beneficiaries that remain fixed for the life of the trust
  • Federal income-tax deduction for the charitable remainder value of your interest
  • No capital-gain tax when trust property is sold
  • Trust remainder will provide generous support for the Cornell Lab of Ornithology


Next Steps

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