Charitable Remainder Annuity Trust

Establishing a charitable remainder annuity trust with The Sierra Fund is one of several ways you can receive a fixed income for life or term of years while making a major gift to support our work.

A charitable remainder annuity trust is similar to a charitable remainder unitrust. The main difference is that with an annuity trust your payments remain fixed for the term of the agreement.


  • Fixed Income
    When you establish a charitable remainder annuity trust you transfer assets to a trust for The Sierra Fund’s benefit and you receive fixed income from the trust — a fixed payment you can count on!
  • Immediate Tax Savings
    By creating a charitable remainder annuity trust, you qualify for an income tax charitable deduction in the year you make the gift. If you decide to fund your annuity with appreciated property, you may also be eligible for capital gain tax savings.
  • Leave A Legacy
    After a term of years of the lifetime of your and/or your designated beneficiary’s, The Sierra Fund will use the principal remaining in the trust to preserve significant natural areas that protect threatened species in the Sierra Nevada.

How It Works

The following chart illustrates the approximate federal income tax charitable deduction for an individual creating a $100,000 annuity trust with a 5% payout.*

*Age Annual Income Income Tax Deduction
60 $5,000 $41,000
65 $5,000 $49,000
70 $5,000 $59,000

*These figures are for illustration purposes only. These figures will change based on your age, the size of the gifts used to fund the trust, the number of beneficiaries, the percentage to be paid out and the current IRS mandated discount rate. Please call us at (530) 265-8454 for more information.

Making Your Gift

Gift Requirements

Minimum Age: 50

Minimum Dollar Amount: $50,000 for trusts funded with cash or securities

For more information on charitable remainder annuity trusts or other gifts that provide income, please fill out our online form, e-mail or call us at (530) 265-8454.

In order to provide you with a personalized proposal for a charitable remainder annuity trust, please let us know the date of birth of the income beneficiary and the approximate amount you are considering giving.