Unitrusts

        A charitable remainder unitrust differs from an annuity trust by paying a
fixed percentage--at least five percent--of the fair market value of the trust's
assets each year, rather than a fixed sum.  That means the income will fluctuate
from year to year as the trust's value fluctuates, but because the long-term
market pattern is usually one of growth, you can generally expect payments to
increase over time.  In this way a unitrust can be an effective hedge against
inflation.

        Choosing a lower percentage rate may actually increase your income over
time, because it allows the principal to grow more quickly.  As the principal
increases, so will the amount of your payment.  The difference can be
significant.  And the more the principal grows, of course, the larger the ultimate
gift to the Church will be, and the more completely it fulfills your philanthropic
goals.  You may also make additional contributions to a unitrust.

        Your charitable deduction depends on the fair market value of the initial
assets you transfer, the payout percentage you choose, the number and ages of
beneficiaries, and other such factors. As with an annuity trust, you effectively
remove the funding assets from your estate, and you likewise avoid capital
gains taxes.

Advantages:
* Opportunity to make a substantial gift to the Church while receiving
    life income
* Variable percentage payout may protect against inflation as your trust's
    assets grow
* Larger gift to the Church than might otherwise be possible
* Professional asset management
* Receive an attractive "real" rate of return on your assets
* Can unlock appreciated assets for diversification or increased yield
* Immediate tax deduction
* Avoid capital gains taxes
* Estate tax and probate savings