Page 7 - Wilson Society Six Strategies - Spring 2023 | University of Rochester
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Charitable Remainder Unitrust: Variable Income
        for Life

        Cash, securities, real estate, life insurance, or personal property can be
        gifted to fund a trust. These trusts are managed within the University
        endowment, which provides beneficiaries access to diversity and
        alternative investments. This option provides variable income for life,
        or a term of years for one or two individuals, and possibly another
        generation. The minimum gift amount is $50,000.

           •  Immediate charitable income tax deduction

           •  Minimum payout is five percent
           •  100 percent avoidance of capital gains tax on the transfer,
             if funded with appreciated assets

           •  Re-valued annually to reflect investment performance,
             providing opportunity for growth in income

        To learn more, visit and click on
        “Ways to Give.”

        Charitable Lead Trusts

        The University receives income for a term of years with the corpus going
        to you or your heirs. Charitable lead trusts may appeal to individuals who
        wish to make a gift but retain the property in their family. To learn more,
        visit and click on “Ways to Give.”
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