Planned Giving at the Guggenheim

A 70-year-old donor in the 35% tax bracket establishes a charitable remainder annuity trust with $100,000 of appreciated stock, originally purchased for $10,000. The trust pays donor 6.0% of the initial value as an annuity for life. The trust earns an 8.0% average total return. Assume IRS discount rate of 5.8%.

Trust principal	$100,000
Income tax deduction	$47,168
Income tax savings (35%)	$16,589
Capital gains tax savings (15%)	$13,500
Annual income	$6,000
Projected after-tax benefit to donor	$70,247
Projected benefit to the Guggenheim	$160,649

PLEASE NOTE: These examples are for illustrative purposes only and, like all the information on this website, are not intended as legal or tax advice. Consult your own legal and tax advisors prior to making any material decisions based on this data.

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