There are two distinct categories of residual interest gifts: charitable remainder trusts and residual interest donations.

1. Charitable remainder trusts generate income for the donor during their lifetime. You may choose this option if your main criterion is to receive income from an asset, such as appreciated securities, registered retirement plans, or rental properties during your lifetime. 
2. Residual interest gifts allow you to enjoy or benefit from a valuable asset that you wish to donate to the AHF upon your death. So, if you want to have access to a given asset during your lifetime, such as an art collection, a second home, or other valuable property, but do not want to receive income from it, you can choose to make a residual interest gift.