Many people I have worked with have used this very flexible tool.

• It allows you to increase your income from a mature asset.
  

• It allows you to dispose of an asset that otherwise may cause a huge taxable event.

• Gives income to you, your spouse, and children and at the end of the income paying period a significant gift to the charity of your choice.

• Avoids capital gains taxes.

• Gives you an immediate income tax deduction even though the charity may not get any money for twenty or more years.