Charitable Lead Trusts Offer You Options
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You can benefit from the tax savings that result from supporting the AASLD Foundation without giving up the assets that you'd like your family to receive someday with a donation in the form of a charitable lead trust.
There are two ways that charitable lead trusts make payments to the the AASLD Foundation:
A charitable lead annuity trust pays a fixed amount each year to the the AASLD Foundation and is more attractive when interest rates are low.
A charitable lead unitrust pays a variable amount each year based on the value of the assets in the trust. With a unitrust, if the trust's assets go up in value, for example, the payments to the the AASLD Foundation go up as well.
The AASLD Foundation is tax-exempt under §501(c)(3) of the Internal Revenue Code. Contributions made to the AASLD Foundation are deductible charitable contributions to the extent permitted by §170 of the Internal Revenue Code.
The information on this website is not intended as legal or tax advice. For such advice, please consult an attorney or tax advisor. Figures cited in examples are for hypothetical purposes only and are subject to change. References to estate and income taxes include federal taxes only. State income/estate taxes or state law may impact your results. Annuities are subject to regulation by the State of California. Payments under such agreements, however, are not protected or otherwise guaranteed by any government agency or the California Life and Health Insurance Guarantee Association. A charitable gift annuity is not regulated by the Oklahoma Insurance Department and is not protected by a guaranty association affiliated with the Oklahoma Insurance Department. Charitable gift annuities are not regulated by and are not under the jurisdiction of the South Dakota Division of Insurance.