Charitable Lead Trust

The charitable lead trust is the mirror image of a charitable remainder trust. You fund an irrevocable trust which then pays a certain percentage to PRI for a specified period of time. After that time, the principal is paid to a remainder beneficiary—typically, children, grandchildren, or other family members.

With a charitable lead trust, you can pass an income-producing and potentially appreciating asset to your heirs while also helping PRI advance civil society. The value of the assets placed in the trust is frozen for gift- and estate-tax purposes on the date of transfer, meaning that any future appreciation of the assets is free of gift and estate taxes.

In addition, a charitable gift-tax deduction is earned for the actuarial value of income paid to PRI during the term of the trust. The greater the amount paid to PRI, and the longer the term, the greater the deduction. Depending on your personal financial situation, there are many other tax and estate benefits as well.

Note that certain age and minimum donation restrictions apply.

For more information contact:

John Campbell
Director, Foundations and Major Gifts
415-955-6107
Fax: 415-989-2411
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