Step one
Tell us about the property and the people
The property, its approximate value, and the ages of anyone who will receive payments. A specialist reviews it and calls to talk through whether an annuity fits.
Charitable gift annuity: turn real estate into fixed quarterly payments for life
Gift annuity specialists: (888) 228-7320
Charitable Gift Annuity Funded With Real Estate
A charitable gift annuity lets you deed a house, land, farm or commercial building to Real Estate with Causes and receive fixed quarterly payments for the rest of your life. Your age when the transfer is finalized sets the payout rate, the property’s appraised value sets the payment, and a written annuity agreement confirms both before any property changes hands. Charitable gift annuities funded with real estate are available in all 50 states.
Tell us about the property
Every property gets a look. Name, phone and email are the only required fields.
Fully IRS Compliant
We Handle the Paperwork
Form 8283 Done Right
501(c)(3) Recognized Charity
How a real estate gift annuity works
The property is reviewed like any gift. The difference is the written annuity agreement that comes with it.
Step two
We agree the terms in writing
Payment amount, start date and schedule are set in a written agreement before the transfer. Your advisor should review it. Our staff then prepares and records the deed.
Step three
Payments begin on the agreed schedule
The property becomes ours on the day the deed records, and payments follow the agreement for life. You receive a written acknowledgment and, where required, a signed Form 8283.
2026 charitable gift annuity payout rates
Single-life rates for 2026. Your rate is fixed by your age on the date the property transfer is finalized and does not change for the life of the annuity. The example payments assume a property appraised at $250,000.
| Age at transfer | 2026 payout rate | Annual payment on a $250,000 gift |
|---|---|---|
| 70 | 6.3% | $15,750 a year, paid quarterly |
| 75 | 7.0% | $17,500 a year, paid quarterly |
| 80 | 8.1% | $20,250 a year, paid quarterly |
| 85 | 9.1% | $22,750 a year, paid quarterly |
| 90 and over | 10.1% | $25,250 a year, paid quarterly |
Suggested single-life rates for 2026. Two-life annuities pay a lower rate. Your actual rate and payment are set in your written annuity agreement. We do not provide tax or legal advice.
Two ways to structure a real estate gift annuity
Whether you move out or stay in the home decides which structure fits.
Option A
The gift annuity exchange
Best for downsizing and immediate income. You deed a property you no longer want to live in or manage: a rental, a second home, land, or your residence if you are ready to move. Taxes, insurance and upkeep end at transfer, and fixed quarterly payments begin.
Option B
Retained life estate with an annuity
Best for staying in your home. You donate the future ownership of your home or farm and keep the legal right to live there for life. Depending on your age and the property’s value, the gift can also provide a lifetime annuity. How retained life estates work.
Selling property versus funding a gift annuity with it
For an owner who wants income from appreciated property without selling it, these are the two routes most often compared.
| Selling and investing | Gift annuity funded with property | |
|---|---|---|
| What you receive | Sale proceeds, less costs and tax, which you invest yourself. | Fixed payments for life under a written agreement, plus a partial charitable deduction. |
| What you pay | Commission, closing costs, and capital gains tax on the sale. | No escrow, no closing and no commission. The qualified appraisal is your expense and your choice of appraiser. |
| Capital gains | Due in full in the year of sale. | Part of the gain may be reported over time as payments are received, under the bargain-sale rules. Your advisor confirms the treatment. |
| Investment risk | Yours. Returns depend on how the proceeds are invested. | Payments are fixed by the agreement and backed by the charity’s general assets. |
| Carrying cost | Continues until the sale closes. | Stops on the day the deed records. |
| What remains at the end | Whatever is left in your estate. | The remaining value supports our charitable programs. |
We do not provide tax or legal advice. Deduction outcomes depend on holding period, property type, use and a qualified appraisal. See IRS Publication 526, Publication 561 and the Form 8283 instructions, and consult your own advisor.
Who considers a real estate gift annuity
Six situations where owners most often ask about it. Find the one closest to yours.
The tax treatment of a real estate gift annuity
A gift annuity is part gift and part exchange. Each piece is taxed differently.
The charitable deduction
You may deduct the difference between the property’s appraised fair market value and the present value of the annuity payments, calculated using IRS tables. The deduction is subject to the usual AGI limits and carryforward rules.
The payments
Each payment is generally split among a tax-free return of basis, capital gain and ordinary income, following the bargain-sale rules. The split is set when the annuity begins and your advisor will confirm it.
Appraisal and state rules
A qualified appraisal and Form 8283 Section B are required above $5,000. Gift annuities are regulated by state law, and some states have specific requirements. We confirm what applies before the agreement is signed.
Charitable gift annuity questions, answered
How much would the payments be? +
Your rate is set by your age when the transfer is finalized, from 6.3% at age 70 to 10.1% at 90 and over under the 2026 single-life rates above. Your payment is that rate times the property’s appraised value, paid quarterly. Two-life annuities pay less. Everything is confirmed in the written agreement before you sign.
Can the annuity pay my spouse and me? +
Yes, a gift annuity can be written for one or two lives. Payments on a two-life annuity continue until the second person dies, and the payment amount reflects both ages.
What kinds of property can fund an annuity? +
Houses, land, farms and other real property can all be considered. Property that is easy to sell, has clear title and carries no mortgage is the simplest. Property with a mortgage is more complicated and is reviewed case by case.
Is a gift annuity the same as a retained life estate? +
No. With a gift annuity you give up the property and receive payments. With a retained life estate you keep living in the property for life and receive no payments. Both can make sense, and they suit different goals.
When do the payments start? +
They can begin soon after the deed records, or be deferred to a later date you choose, which generally changes the payment amount. The start date and schedule are written into the agreement.
Looking for an outright gift instead?
Eight other property classes, each with its own transfer rules and its own page.
Tell us about the property and we will review it
Send the property, its approximate value and the ages of anyone receiving payments, and we will tell you plainly whether an annuity fits.