Understanding Charitable Remainder Trusts
How to Secure a Lifetime Income, Save Taxes & Benefit a Charity
10. What kinds of assets are suitable?
The best assets are those that have greatly appreciated in value since you purchased them, specifically publicly traded securities, real estate and stock in some closely-held corporations. (S-corp stock does not qualify. Mortgaged real estate usually won't qualify, either, but you might consider paying off the loan.) Cash can also be used.