Charitable remainder unitrust is a “split-interest” structure. It first disperses income to its beneficiaries for a specific period of time. Once this period of time expires, the trust donates the remainder of its assets to charities, which are also beneficiaries of the trust. This structure allows the trustor to save on taxes. A charitable remainder unitrust is a tax-exempt irrevocable trust. An irrevocable trust means it cannot be changed or terminated without the beneficiary’s permission.