A charitable remainder trust is an arrangement in which the donor transfers cash, securities, or real estate to a trust that provides the donor, (or someone else chosen by the donor) with an income based on a fixed percentage (at least 5%) of the trust's assets. The terms of the trust can be tailored to your specific financial and charitable goals. Due to the nature of this type of vehicle, $100,000 is the minimum necessary to establish a charitable remainder trust.