Charitable Remainder Trust (CRT) Calculator

Your scenario

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Current asset value

Market value of the appreciated stock, fund, or property you’d otherwise sell.

Cost basis

What you originally paid (plus reinvested dividends / improvements).

Federal long-term capital gains rate

Default 23.8% = top 20% LTCG + 3.8% NIIT. Lower if you’re in a lower bracket.

State capital gains rate

Leave 0 if no state income tax. CA top rate ≈ 13.3%; NY ≈ 10.9%.

Marginal ordinary income tax rate

Used to value your charitable deduction. Federal + state combined.

IRS Section 7520 rate

Auto-filled to current month’s rate. The IRS publishes this monthly.

CRT type

Most CRTs are CRUTs because payouts grow with the trust.

Annual payout rate

IRS requires 5% minimum, 50% maximum.

Term (years)

Max 20 years for a term-certain CRT. Lifetime CRTs use beneficiary age instead.

Assumed trust growth rate

Pre-distribution growth assumption for the trust portfolio. Used for cash-flow projection only.

Estimated total benefit vs direct sale

Avoided capital gains + charitable deduction value + remaining payout stream

Path A — Direct sale today

Asset value—

Cost basis—

Realized gain—

Federal capital gains tax—

State capital gains tax—

Net proceeds—

Path B — Charitable Remainder Trust

Asset transferred to CRT—

Capital gains avoided at transfer—

Charitable deduction (PV of remainder)—

Income tax savings from deduction—

Total payouts to you (over term)—

Remainder to charity (end of term)—

Total economic benefit—

Year-by-year cashflow inside the CRT

Projected with your growth assumption and payout rate. Real-world performance will vary.

Year	Beginning balance	Growth	Payout to you	Ending balance

Next step: validate with a CPA

This is an estimate. Real CRTs require IRS-compliant trust language, Section 7520 valuation as of the funding month, and ongoing annual filings (Form 5227). Before funding a CRT, work with a CPA or estate attorney. Aedilis-recommended CPAs: Taxfyle · 1-800Accountant.

Get a printable PDF of this scenario

We’ll also send you Marcus Webb’s CRT vs DAF Decision Guide — the framework Aedilis uses to decide between a Charitable Remainder Trust and a Donor-Advised Fund for clients with concentrated appreciated positions. Free, no spam, unsubscribe anytime.

Calculation notes (read this): The charitable deduction is approximated as the present value of the remainder interest using the Section 7520 rate you entered. For CRUTs, this calculator uses the simplified formula: remainder ≈ asset × ((1 + 7520_rate − payout_rate) / (1 + 7520_rate))^term. The actual IRS calculation uses Treasury tables (IRS Pub 1457 / 1458) and can differ by 1–3%. The 10% minimum remainder rule and the 5%/50% payout limits are enforced by the form. This is an educational estimate — not legal, tax, or investment advice. Confirm all numbers with a qualified CPA or estate attorney before funding a CRT.