Charitable Remainder Trust (CRT)

Donors may establish a Charitable Remainder Trust by irrevocably transferring assets into a trust that is managed by a trustee, either for life or for a period of time.  At the end of the trust term, the remainder is distributed to C.D. Howe Institute. In Canada, all Charitable Remainder Trusts are irrevocable.

  • The trust document names the interest income beneficiary and names C.D. Howe Institute as the remainder beneficiary.
  • The donor receives a receipt based on the net present value of the individual interest, enjoying the interest income from the gifted assets for life or a period of time.
  • Charitable remainder trusts can be undesignated or designated.

Membership Application

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