There are some situations where either a charitable gift annuity (CGA) or a charitable remainder trust (CRT) would be appropriate, and other situations where one or the other is clearly preferable. Funding amount – A gift annuity can be an effective gift at a much lower funding amount than a CRT. Number of payment beneficiaries – A gift annuity can have one or two annuitants. No more. A CRT can have any number of beneficiaries. Control – When a donor funds a gift annuity, he transfers assets to the charity and has no say over who invests them or how. With a CRT, in contrast, a donor names the trustee, who can be the donor or a trusted advisor. More than one charitable beneficiary – A CRT can split its remainder among any number of charities based on instructions in the trust agreement. In contrast, the contribution for a gift annuity becomes the property of the issuing charity. Read this article to learn more: https://www.pgcalc.com/support/knowledge-base/pg-calc-feature-articles/making-right-choice-between-cga-and-crt