To establish one of several types of trust commitments, a donor transfers cash, securities or real estate to a trust. A fixed or variable income is paid to the donor and/or other beneficiary for life or for a specified term of years. Donors are entitled to income tax deductions based upon the value of gifts and trust terms. Such gifts avoid capital gains and estate taxes. Commitments of this type appeal to donors who wish to contribute to Saint Ursula and continue to receive income from investment of the gift assets.