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Charitable Remainder Unitrust:

give today and receive income for life

or a term of years

Imagine empowering the future of Johns Hopkins—

students, faculty, and researchers—in continuing

to improve the lives of millions around the world.

A charitable remainder unitrust is an effective way

to make a significant gift that benefits you now and

Johns Hopkins later. Your commitment will be

counted in

Rising to the Challenge: The Campaign for

Johns Hopkins

and will have a lasting impact on

generations to come.

A charitable remainder unitrust offers

a way to support any area of Johns

Hopkins while providing you and/or

other beneficiaries income for life, a

term of years (not to exceed 20), or a

combination of both. If Johns Hopkins

serves as trustee, the minimum gift

value is $100,000 and at least 60

percent of the remainder must benefit

Johns Hopkins. Charitable remainder

unitrusts are attractive because of the

income tax deduction, favorable capital

gains tax treatment, and the ability to

make the gift with cash, appreciated

securities, real estate, business interests,

or art.

Planning Opportunities

Enhance Current Lifetime Income

A standard charitable remainder unitrust

is often chosen to provide income for

life while providing future philanthropic

support. Payments begin as soon as the

trust is created and funded. The annual

payout rate of the trust (at least five

percent) is determined by you and Johns

Hopkins in accordance with IRS rules.

The trust pays beneficiaries that fixed

percentage of the value of the principal,

as revalued annually. When the value

of the trust increases, income also

increases; likewise, income will be less

if the value declines.

How It Works

When the trust is established, you as

the donor will receive an immediate

charitable income tax deduction, and

the payments to the beneficiaries will

be at least five percent of the value of the

trust, revalued each year. Your deduction

will be based on the full fair-market

value of the assets you contribute, minus

the present value of the payments the

beneficiaries will receive. You may make

additions to the trust at any time,

generating another charitable income tax

deduction and increasing the value of

the income payments. Upon the trust’s

termination, the remaining balance is

used by Johns Hopkins for the purpose

you initially designated.