Charitable Remainder Trust Summary

All states Tax Law Updated September 3, 2026 Free Word and PDF

CHARITABLE SPLIT-INTEREST PLANNING WORKSHEET

NOT A TRUST OR TAX SUMMARY. DO NOT SIGN, FUND, FILE, OR RELY ON THIS
WORKSHEET AS A CALCULATION. It organizes facts and professional decisions
for a separate reviewed plan and instrument.

1. Planning Control

Item Verified entry Source / reviewer
Donor / proposed transferor [________________________________] [________________________________]
Proposed trustee [________________________________] [________________________________]
Noncharitable recipient(s) [________________________________] [________________________________]
Proposed charitable recipient(s) [________________________________] [________________________________]
Planning objectives [________________________________] [________________________________]
Proposed contribution date [__/__/____] [________________________________]
Tax year(s) under review [________________________________] [________________________________]
Tax counsel [________________________________] [________________________________]
Trusts-and-estates counsel [________________________________] [________________________________]
Valuation and investment reviewers [________________________________] [________________________________]

2. Structure Classification

No structure is selected by the filename.

Question Facts Current authority Professional conclusion
Charitable remainder, lead, pooled, outright, donor-advised, private foundation, or other route [________] [________] [________]
Fixed or annually valued payment concept [________] [________] [________]
Inter vivos or testamentary arrangement [________] [________] [________]
Term measured by lives, years, or another permitted period [________] [________] [________]
Immediate, deferred, net-income, makeup, flip, or other feature [________] [________] [________]
Grantor, non-grantor, domestic, foreign, or other tax classification [________] [________] [________]
Public charity, private foundation, supporting organization, or other recipient status [________] [________] [________]

3. Asset Diligence

Asset Ownership / basis Value and valuation date Debt / restriction Income / gain Transfer concern
[________] [________] [________] [________] [________] [________]

Screen separately for marketable securities, closely held interests, real
property, debt-financed property, tangible property, retirement assets,
partnership or entity interests, intellectual property, restricted assets,
pending-sale facts, environmental exposure, and assets a trustee or charity may
decline to accept.

4. Current-Authority Source Matrix

Issue Current official authority / form Operative text or requirement Proposed treatment
Qualifying arrangement and required terms [________] “[________]” [________]
Permitted payment form and calculation [________] “[________]” [________]
Remainder qualification and testing [________] “[________]” [________]
Permitted duration and measuring lives [________] “[________]” [________]
Valuation method, rate, and date [________] “[________]” [________]
Charitable-recipient qualification [________] “[________]” [________]
Distribution character and ordering [________] “[________]” [________]
Contribution, gain, gift, estate, and deduction treatment [________] “[________]” [________]
Prohibited transaction, self-dealing, excess-benefit, or related-party issue [________] “[________]” [________]
Business income, debt, entity, or investment issue [________] “[________]” [________]
Annual return, statement, reporting, and disclosure [________] “[________]” [________]
State trust, tax, registration, and administration [________] “[________]” [________]
Amendment, reformation, severance, termination, and correction [________] “[________]” [________]

Official-source currency and amendment check completed: [__/__/____]

5. Economic and Tax Modeling Inputs

Input Assumption Source Sensitivity cases
Contributed value [________] [________] [________]
Basis and holding period [________] [________] [________]
Payout design [________] [________] [________]
Term / life assumptions [________] [________] [________]
Valuation rate and date [________] [________] [________]
Investment return and volatility [________] [________] [________]
Fees, expenses, and reserves [________] [________] [________]
Sale timing and transaction costs [________] [________] [________]
Recipient and charity cash flows [________] [________] [________]
Federal and state tax assumptions [________] [________] [________]

Attach the professional model. This worksheet supplies no result or assurance.

6. Trustee and Administration Plan

Issue Proposed approach Governing source / instrument term Responsible person
Trustee eligibility and acceptance [________] [________] [________]
Custody, investment, diversification, and delegation [________] [________] [________]
Valuation and payment calculation [________] [________] [________]
Tax accounting and distribution reporting [________] [________] [________]
Annual returns and recipient statements [________] [________] [________]
Charity status monitoring [________] [________] [________]
Records, notices, and beneficiary communications [________] [________] [________]
Successor trustee and incapacity [________] [________] [________]
Termination and final charitable transfer [________] [________] [________]

7. Transaction Sequence and Independence

Step Responsible person Required document / approval Complete before Status
Asset, title, debt, and sale-process diligence [________] [________] [________] [________]
Independent valuation [________] [________] [________] [________]
Structure and tax model approval [________] [________] [________] [________]
Charity and trustee diligence [________] [________] [________] [________]
Instrument and transfer-document approval [________] [________] [________] [________]
Funding and title transfer [________] [________] [________] [________]
Sale or investment action, if any [________] [________] [________] [________]
Filing, reporting, and administration setup [________] [________] [________] [________]

Counsel should document whether negotiations, obligations, or understandings
outside the trust affect the proposed sequence. Do not treat a change of paper
title as proof that every step is independent or tax-effective.

8. Alternatives and Risk Comparison

Alternative Objective served Cost / complexity Tax uncertainty Liquidity / control Professional conclusion
Outright charitable gift [____] [____] [____] [____] [____]
Donor-advised or other charitable vehicle [____] [____] [____] [____] [____]
Retain asset / later gift [____] [____] [____] [____] [____]
Sale and separate charitable plan [____] [____] [____] [____] [____]
Other [____] [____] [____] [____] [____]

9. Final Approval Gate

☐ Donor, recipients, charity, trustee, assets, debts, and objectives are confirmed.

☐ Current official federal and state authority was checked for every material term.

☐ Independent valuation and transaction-sequence issues were resolved.

☐ Economic, tax, liquidity, investment, and administration models were reviewed.

☐ The charity and trustee accepted the proposed asset and responsibilities.

☐ Separate trust, transfer, appraisal, tax, investment, and administration documents were approved.

☐ Qualified counsel authorized the final implementation sequence.

END OF NON-OPERATIVE CHARITABLE PLANNING WORKSHEET

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About this template

Last updated
September 3, 2026
Citations checked
September 3, 2026
Jurisdiction
All states
Category
Tax Law

Tax law covers the paperwork that documents income, deductions, disputes, and settlements with the IRS and state tax authorities. Protests, offers in compromise, installment agreement requests, and appeals each have their own forms, supporting documentation, and strict deadlines. Well-prepared tax correspondence is often the difference between a negotiated resolution and an enforcement action with levies, liens, or penalties.

Not legal advice

This template is provided for informational purposes. We recommend having an attorney review any legal document before signing, especially for high-value or complex matters.

Checked against the law it cites

A reviewer verified this template's legal citations against the official source on September 3, 2026.

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