Interactive tool
CRT Calculator
Model a charitable remainder trust with the current IRS §7520 rate of 5.00% (May 2026). Compare CRUT vs. CRAT and estimate income, deduction, and capital gains avoided.
CRUT: payout is a fixed % of annual trust FMV (variable income).
Passes the 10% remainder test
Present value of charitable remainder is 46.0% of contribution ($459,877). IRS rules require at least 10%.
Year 1 income
$50,000
Cumulative income
$1,100,950
Est. deduction
$300,000
Tax savings
$111,000
Cap gains avoided
$160,000
PV remainder
$459,877
Final trust value
$1,220,190
CRT total benefit*
$321,000
Sell asset yourself
- Gross proceeds$1,000,000
- Cap gains tax$160,000
- Net after tax$840,000
- Illustrative yr1 income (6%)$50,400
- Combined snapshot$890,400
Contribute to CRT
- Full FMV transferred$1,000,000
- Cap gains avoided$160,000
- Deduction value$300,000
- Income tax savings$111,000
- Year 1 CRT income$50,000
- Combined snapshot$321,000
Trust value & cumulative income
*Combined snapshot is an educational heuristic (tax savings + avoided gains + year-1 income), not a present-value net-worth model. Actual CRT deductions require actuarial calculation using IRS life expectancy tables (Pub. 1457) and the §7520 rate in effect on the funding date.
CRUT distributions follow four-tier ordering under Treas. Reg. §1.664-1(d). This tool is not legal or tax advice — coordinate with your estate attorney and CPA.
Considering a CRT in your estate plan?
We coordinate with your attorneys on CRTs, testamentary DAFs, and charitable bequests.