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Donor Charitable Remainder
Annuity Trust Charity 1 4 CHARITABLE REMAINDER ANNUITY TRUST 1 Donor gifts land to a Charitable Remainder Annuity Trust (CRAT) 2 Donor receives and income tax deduction of $536,950. 3 Donor receives $70,000 annually for life. 4 When donor passes away, assets in trust pass to her favorite charity. 3 2