The Mississippi United Methodist Foundation provides services to individuals who wish to expand their charitable giving and serve as a mechanism for perpetual administration of endowment gifts in support of ministries of their United Methodist Church.

If you are interested in giving to your local church or favorite charity, you may call us to provide free information and assistance in order to accomplish your gift-giving goals.  The Foundation administers a variety of gift giving channels, including endowments and different types of trusts.

Types of Charitable Trusts:

Charitable Remainder Trust


Generally a trust in which income is payable to a non-charitable beneficiary and the remainder interest passes to a charitable beneficiary at the end of the trust term.  The objective is to obtain a current income tax deduction for the value of the remainder interest.


Charitable Remainder Annuity Trust

A trust from which a sum certain, which is at least 5% of the initial fair market value of all property placed in the trust, is to be distributed at least annually to one or more non-charitable beneficiaries, and the remainder is to pass to or for the use of qualified charity.  Once a charitable remainder annuity trust is funded, no additional contributions may be made to the trust.  The annuity trust pays a fixed income.

Charitable Remainder Unitrust

A trust from which a fixed percentage of at least 5% of the net fair market value of its assets (determined each year) is to be distributed at least annually to one or more non-charitable beneficiaries and the remainder is to pass to or for the use of a qualified charity.  Additional contributions can be made since the trust is revalued annually.  The unitrust pays variable income (the percentage is fixed, but the income varies because of the annual re-evaluation).

Charitable Lead Trust

The opposite of a charitable remainder trust.  A trust in which the income is paid to a charitable organization and then the corpus is returned to the donor or to the donor’s non-charitable designee at the end of the trust period.

Please contact the Foundation for more information on these types of gifts, and how you can support and strengthen the ministries of your choice, 601-948-8845 or mike@ms-umf.org.