Charitable Remainder Trust

Charitable Lead Trusts

Generosity with personal benefit

A Charitable Lead Trust (CLT) is an irrevocable trust designed to provide income payments to charitable organizations for a fixed term. To start a CLT, the donor transfers assets to the trustee. The PCAF can serve as trustee. The trustee invests and manages the assets, making annual payments to a designated charitable beneficiary.

At the end of the trust, assets are distributed one of two ways:
1) To the donor (Grantor Lead Trust)
2) To a named beneficiary or beneficiaries (Non-Grantor Lead Trust).

These CLTs can be structured to commence during the donor’s lifetime or upon death. The minimum amount required to establish a CLT with the PCA Foundation is $50,000. The CLT is subject to fees.

Comparison of CLT Features Non-Grantor Lead Trust Grantor Lead Trust
Donor receives income tax deduction No Yes
Estate and gift tax deduction Yes No
Trust income taxable to donor No Yes
Remainder interest passes to … Heirs Donor

Call us to ask questions at 800-700-3221

Mailing Address

PCA Foundation, Inc.
1700 North Brown Road, Suite 103
Lawrenceville, GA 30043

Contact Information

Toll Free: (800) 700-3221
Local: (678) 825-1040
Fax: (678) 825-1041

ECFA

© 2016 PCA Foundation, All Rights Reserved.


PCAF_logo_white_vertical

Subscribe To Our Newsletter

Join our mailing list to receive the latest news and updates from our team.

You have Successfully Subscribed!