- PCA Foundation - https://pcafoundation.com -

Charitable Lead Trusts

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. You may choose from a number of investment options to recommend. If you designate a donor-advised fund at the PCAF as the charitable beneficiary, you may also recommend grants from the fund to various charities over time.

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

PCAF

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