Moreover, if the stocks inside the CRUT collapse, the donor's annual payout will, too.

FORBES: The new giving game

Look at a sample CRUT illustration provided to more than 1, 000 financial planners by San Rafael, Calif.

FORBES: The new giving game

Best CRUT candidates are highly appreciated stock, real estate, even a business.

FORBES: The new giving game

Bloomberg also stresses that if a CRUT loses money, the assets will shrink and there will be less funding for the charity at the end.

FORBES: Move up http://i.forbesimg.com t Move down

Thus the CRUT's payout is based on the asset's entire value.

FORBES: The new giving game

With a CRUT, a donor gives a highly-appreciated, low-income asset to a trust that will last for a term of years, typically either 20 years or someone's life.

FORBES: The new giving game

That's the name skeptics have given one push-the-limits CRUT variation.

FORBES: The new giving game

In a chutzpah trust, a donor puts highly appreciated stock in a CRUT set up to pay out 25% to 50% of the trust's balance for two to four years.

FORBES: The new giving game