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For Advisors

Charitable Lead Trusts

Transfers property from your clients to their children or grandchildren while making a significant contribution to the Jewish community

Charitable lead trusts enable the transfer of property to family members with significantly reduced gift or estate taxes. At the same time, your client will be making a valuable contribution to The Jewish Community Foundation to help with critical needs now — or to support initiatives and organizations in the future.

Establishing A Charitable Lead Trust

A charitable lead trust is established for a specific term by contributing an income-generating asset, often real estate. The trust pays a fixed annual amount to The Jewish Community Foundation until the end of the term.

Tax benefits

Any gift or estate tax that might be due as a result of the transfer of the assets to the next generation is based on the value of the property at the time of contribution to the trust. These taxes are offset or eliminated by a deduction based on the annual income that will be distributed to the charity over the term of the trust. The payment rate and term of the trust are selected to minimize these taxes. At the end of the trust term, the assets are transferred to the next generation and no taxes are due as a result of any appreciation of the assets while held in the trust.

At a glance