11.   Most charitable remainder trusts come in two flavors.

12.   One popular method, according to James P. Craig, a financial adviser in Rockville, Md., is to create a charitable remainder trust.

13.   Repeal of the estate tax would also make charitable remainder trusts more attractive for the charitably inclined, Halperin said.

14.   Tax shelters, such as charitable remainder trusts, can further reduce the fiscal pain of charitable giving.

15.   That is the logic behind charitable remainder trusts, which let you generate a steady stream of income by making a charitable donation.

16.   The vehicle for this tax break is the charitable remainder trust.

17.   There are variations on these two types of charitable remainder trusts that are technically legal, but whose charitable intent the Internal Revenue Service has been questioning.

18.   This means that people planning to finance a charitable remainder annuity trust with bonds want to act before rates rise.

19.   With a charitable remainder trust, the charity can sell your appreciated assets without paying capital gains tax and reinvest the proceeds for a bigger income stream to you.

20.   You can set up a charitable remainder trust.