CHARITABLE LEAD TRUST
Giving to Students For Liberty and the future of freedom
A Charitable Lead Trust permits you to remove assets from your estate and benefit Students For Liberty during the trust's term. Assets selected by you are transferred into a trust, which pays Students For Liberty an annual amount to accomplish its mission. During its term, the trust can be managed by experienced professionals, which may help your trust investments grow over time. When the trust terminates, either upon your death or after a specified number of years, its final assets are transferred to the family members you designate. Any growth in the trust passes to recipients, often with significant transfer-tax savings. Charitable lead trusts may also be created by will as part of your testamentary planning.
Charitable Lead Trusts offer financial benefits by sheltering investment earnings from income tax, too. However, at the time your trust is established, you may owe gift tax on the present value of your gift to the final beneficiary. Charitable Lead Trusts can be arranged to make annual distributions of a fixed percentage of the trust assets or distributions of a fixed dollar amount. Consultation with your tax advisor or planning professional will be required.