For example, the present value of the remainder gift to GW can qualify for an immediate income tax charitable deduction. A remainder trust also eliminates any estate tax liability on the assets you put into the trust because these assets are permanently removed from your estate. This fund sponsored by GW accepts gifts of cash or publicly traded securities. Gifts come from many donors which are then combined for investment, and income is paid for life to the designated income beneficiaries based on their proportional share of the fund's assets. Potentially increased income and reduced estate taxes, avoidance of capital gains, qualifies for an income tax charitable deduction.
Lead trusts A lead trust is, in a sense, the opposite of a remainder trust.
At the end of the period, the assets remaining in trust pass to a non-charitable remainder beneficiary. You may establish a lead trust in one of two ways. Either you will be taxed on the income of the trust each year and qualify for an income tax charitable deduction for the income paid to GW, or you are not taxed on the amounts paid to GW and you receive no charitable deduction on that income. A financial advisor can help you determine which kind of lead trust is best in your circumstances. Pledges Through a pledge, a gift may be paid over a period of time and may be completed using any of the types of property listed here.