The objective of the Gold Trust is for the value to reflect, at any given time, the price of gold owned by the Gold Trust at that time, less the expenses and liabilities of the Gold Trust.
This makes the charitable trust a particularly attractive vehicle for appreciated assets like stocks, which would normally be subject to capital gains, but can be contributed to the trust at fair market value (and thus, deducted calculating that same value) and sold inside the trustfor no gain.