A Gift With An Income That Fluctuates Similar to the annuity trust, the charitable remainder unitrust provides for a gift that returns an income. But unlike the annuity trust, the income from a unitrust rises or falls with the value of the assets placed in the trust. You determine the percentage of the payout when the gift is made. Additions can also be made to this trust, and a tax deduction is allowed for a portion of each amount contributed. For more information, please call Ken Fulmer at 301-899-8386 or write him by clicking here.