The Camphill Resident’s Trust is a special needs trust, which has its own legal structure, programs, and board of trustees. The Trust invests and manages funds deposited by individuals or families (sponsors) for the benefit of individuals (beneficiaries) who have special needs or whose life circumstances are best supported by trust services. Funds provide extra and supplemental items for the beneficiary’s care, comfort, welfare, and training, without causing loss of government benefits, under current law. Because this irrevocable, discretionary trust provides directly for the needs of individuals, it is not a charitable trust; contributions to a Camphill Resident’s Trust account are not tax deductible.
Potential benefits “follow” the individual whether they reside in a Camphill community or not. Initially established for the benefit of residents of Camphill communities in the United States, the Trust no longer requires Camphill residency to qualify for participation.