A CHARITABLE LEAD TRUST

Support ALC

A CHARITABLE LEAD TRUST is an ideal planned giving option if you would like to:

  • Leave the legacy of a long-lasting gift that supports your commitment to land conservation.
  • Offer support for land conservation issues you care about, while ensuring a minimum tax burden to your beneficiaries when they receive an inheritance.

A GIFT through a Charitable Lead Trust to ALC allows you to start supporting land conservation immediately. ALC could receive annual payments during your life or for a specific number of years, with the remainder payable to beneficiaries (e.g., family members) upon termination of the trust. The amount paid to ALC can be either a percentage or a fixed dollar amount. You decide how much to contribute to the Charitable Lead Trust.

There are generally two types of Charitable Lead Trusts: grantor and non-grantor lead trusts. There are significant differences in the tax law applicable to each type, and each has its own advantages, depending on your overall planning objectives. You should consult your tax advisor on these issues.

A CHARITABLE LEAD TRUST is a vehicle for your charitable giving offering tax benefits while allowing you to support land conservation immediately.

  • You determine the length of the trust and the amount of the charitable distributions, which can be a fixed dollar amount or a percentage of the trust assets.
  • You determine the timing of the disbursement of the remainder to your heirs.
  • A grantor lead trust can enable you to realize substantial income tax benefits—if you expect to be in a high tax bracket in the year of its creation, but a lower tax bracket in subsequent years.
  • Grantor or non-grantor lead trusts can provide substantial gift and estate tax benefits while supporting land conservation.

To learn more about Charitable Lead Trusts please contact us by email at plannedgiving@alcnet.org or by phone at (415) 912-3660.