Charitable Remainder Trust and Unitrust are estate planning options that provide income, with the remainder of the donated assets to benefit Baptist Health Foundation. Your attorney can help you determine which type of trust option is best for you and your family.   Charitable Remainder Trust A charitable remainder trust (CRT) is an irrevocable trust that generates a potential income stream for you, as the donor to the CRT, or other beneficiaries, with the remainder of the donated assets going to your favorite charity or charities. A CRT is a “split interest” giving vehicle that allows you to make contributions to the trust and be eligible for a partial tax deduction, based on the CRT’s assets that will pass to charitable beneficiaries.   Charitable Remainder Unitrust A charitable remainder unitrust (CRUT) is an estate planning tool that provides income to a named beneficiary during the grantor’s life and then the remainder of the trust to a charitable cause. The donor or members of the donor’s family are usually the initial beneficiaries. The trust provides variable income to the beneficiary, which is based on a percentage of the fair market value of the assets in the trust.