charitable remainder trust

基本解释

I created a charitable trust called the “Independent Musicians Charitable Remainder Unitrust.” When I die, all of its assets will go to music education.
我创办了一个叫做“独立音乐家余额慈善联合基金会”的慈善性的信托基金，当我死了以后，它的所有资产都将捐给音乐教育界。

Taxation of capital gains is legally deferred in a charitable remainder trust.
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Contributing appreciated assets, such as stock, family businesses and real estate to a charitable remainder trust during 2010 is a good way to avoid capital gains tax.
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Donors could also put the partnership shares in a charitable remainder trust, a popular estate-planning device in which donors or their beneficiaries draw income for life, with trust assets going after death to a charity.
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