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.