Bequest | Charitable Gift Annuity | Charitable Remainder Trust | Charitable Lead Trust | |
Revocable | YES | NO | NO | NO |
Minimum Gift | NONE | $10,000 | $100,000 | $1 million |
Appropriate Assets Used | VARIOUS | CASH OR MARKETABLE ASSETS | VARIOUS | VARIOUS |
Tax benefits | ESTATE | INCOME & ESTATE | INCOME & ESTATE | INCOME & ESTATE |
Will this gift create a stream of payments to one or more individuals? | NO | YES | YES | NO |
Additional gift options | YES | NO | DEPENDS ON TYPE | YES |
Age limits | NONE | ⋝ 60 | ⋝ 60 | ⋝ 60 |