Charitable Remainder Trusts can be funded with many types of assets. However, there exist very specific rules that need to be followed to ensure the viability of the tax benefits to the donor and the tax-exempt status of the CRT, as well.
For example, a CRT will lose its tax-exempt status if it has unrelated business taxable income (UBTI), which can be generated if the CRT accepts debt-financed property, or if it becomes involved in any business that is unrelated to its tax-exempt purpose. Also, if a donor contributes a partial interest of property to a CRT and retains an interest in the trust, the CRT may not qualify as a tax-exempt trust. As such, there will be a loss of the deduction and recognition of capital gain.
With very significant exceptions, a gift of a partial interest in property or any asset is not deductible. For example, a donor cannot give stock to a CRT and retain the voting rights in that stock.