{"id":31074,"date":"2026-06-16T13:46:00","date_gmt":"2026-06-16T20:46:00","guid":{"rendered":"https:\/\/www.sacregcf.org\/charitable-giving-in-a-down-market-copy-1\/"},"modified":"2026-06-16T15:37:10","modified_gmt":"2026-06-16T22:37:10","slug":"split-interest-charitable-gifts","status":"publish","type":"post","link":"https:\/\/www.sacregcf.org\/vi\/split-interest-charitable-gifts\/","title":{"rendered":"Split-interest Charitable Gifts: CGAs and CRTs"},"content":{"rendered":"\n

As charitable planning conversations become more sophisticated, many advisors are revisiting so-called \u201csplit-interest gifts\u201d to help clients balance philanthropic goals with income needs. Two of the most common strategies \u2014 a charitable gift annuity (CGA<\/a>) and a charitable remainder trust (CRT<\/a>) \u2014 can both provide clients with lifetime income while ultimately benefiting charitable causes. Despite their similarities, the two vehicles function very differently and may serve distinct client needs.<\/p>\n\n\n\n

Understanding when to consider each option can help attorneys, CPAs, and financial advisors deliver more customized and impactful planning guidance. Unless your practice specializes in charitable giving, though, you\u2019re not likely to have the rules for CGAs and CRTs at your fingertips. Here are six FAQs to get you started.<\/p>\n\n\n\n

What do CGAs and CRTs do for a client?<\/strong><\/h2>\n\n\n\n

At a high level<\/a>, both a CGA and a CRT would allow your client to make an irrevocable charitable gift while retaining an income stream for life or for a term of years. In both cases, your client may qualify for an immediate charitable income tax deduction, and a portion of future payments may receive favorable tax treatment. In short, people use CGAs and CRTs to save taxes, make a gift to charity, and create an income stream.<\/p>\n\n\n\n

Which is easier, a CGA or a CRT?<\/strong><\/h2>\n\n\n\n
\n