8081 / After the initial contribution is made, can a donor make additional contributions to a CRAT or CRUT?

Annual valuation (which is required for charitable remainder unitrusts and not permitted for any other charitable trust) increases the flexibility of a CRUT considerably. It permits the donor to make additional contributions to the trust, thus providing a certain degree of control over the amount of the resulting payment stream. Assuming the trust investments perform reasonably well, the variable payments provide a hedge against inflation. In contrast, a charitable remainder annuity trust provides a fixed payment amount, and additional contributions to the trust are not permitted.