A Comparison of the Ways to Make a CLS Planned Gift

Your Gift	Charitable Remainder Trust	Charitable Remainder Annuity Trust	Charitable Gift Annuity	Deferred or Flexible Charitable Gift Annuity
Your Goal	Secure a stream of income and create hedge against inflation for the future	Secure a fixed stream of income	Secure a guaranteed stream of income that is partially tax free	Make an irrevocable gift now but defer the receipt of income until later
Make the Gift	Create a trust that pays a fixed percentage of the trust’s assets, revalued annually	Create a trust that pays a fixed amount based on the original value of the trust	Enter into an annuity contract with UNC that pays a guaranteed fixed amount for life	Enter into an annuity contract with UNC and elect to defer receipt of the income until a certain date or range of dates
Your Benefit	Receive a variable income for life or term of years Immediate income tax charitable deduction Asset is removed from your estate	Receive a fixed income for life or term of years Immediate income tax charitable deduction Asset is removed from your estate	Receive guaranteed income payment for life Immediate income tax charitable deduction Asset is removed from your estate Potential for a portion of the income to be tax-free	Receive guaranteed income payment for life beginning when you choose Immediate income tax charitable deduction Asset is removed from your estate Potential for a portion of the income to be tax-free