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Charitable Remainder Unitrusts

How it works

You transfer cash, securities or other appreciated property into a trust.

The trust pays a percentage of the assets market value, re-valued annually, to you or to beneficiaries you name.

When the trust ends, the principal passes to Mercy Foundation.


  • You receive an immediate income-tax deduction for a portion of your contribution to the trust.
  • You pay no capital-gains tax on appreciated assets you donate.
  • You or your designated beneficiaries receive payments for life or a term of years.
  • You can make additional gifts to the trust as your circumstances allow and qualify for additional tax deductions.
  • You can make a significant gift that benefits you now and Mercy Foundation later.

Consider a charitable remainder unitrust if you:

  • Want to make a major gift to Mercy Foundation while retaining or increasing your cash flow from the assets you contribute
  • Have appreciated assets securities, a business, or investment real estate and want to avoid the capital-gains cost of a sale
  • Want the income from your gift to be able to grow over time
  • Want maximum flexibility in the operation of your gift:

- Income paid to your beneficiary for a term of years instead of their lifetime
- Income to go to more than one beneficiary
- The option of choosing your gift plan trustees
- To donate an appreciating, but temporarily illiquid, asset to Mercy Foundation

Related Links

More about charitable remainder unitrusts
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Planning tips

For assistance with this gift plan, please complete the request information form or contact Kevin Duggan at (916) 851-2703 or e-mail to Kevin.Duggan@DignityHealth.org.