Provide for Your Loved Ones and The Wilderness Society

Charitable Lead Trusts

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Do you want to make a gift to The Wilderness Society to protect our wild places today, but don't want to give up any assets that you'd like your family to receive someday? You can have it both ways with a charitable lead trust.

There are two ways charitable lead trusts make payments:

A charitable lead annuity trust pays a fixed amount each year to The Wilderness Society 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 Wilderness Society go up as well.

Check Out This Potential Scenario

Man smiling George would like to support The Wilderness Society and provide for his grandchildren. Following his advisor's recommendation, George funds a charitable lead annuity trust with assets valued at $2,500,000.

George's trust pays $175,000 (7% of the initial fair market value) to The Wilderness Society each year for 15 years, which will total $2,625,000. After that, the balance in the trust goes to his children. Assuming a 6% investment return, the children will receive approximately $1,918,101.

His gift tax deduction is $2,182,775* against the $2,500,000 of assets. Therefore, only the difference ($317,225) is subject to gift tax, which is offset against his lifetime gift tax exclusion. After that, the remaining trust assets and all of their growth will pass to his family at zero additional cost in gift and estate taxes. Had George given the $2,500,000 outright to his children, it would have been a taxable gift.

*Assuming annual payments and a 2.4% charitable midterm federal rate.

Learn How to Fund It

You can use the following assets to fund a charitable lead trust:

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Discover which type of charitable trust best fits your estate plan with our FREE guide Trusts: Choose From 2 Win-Win Ways to Donate.

View Your Free Brochure

Not Sure How to Begin Planning?

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Next Steps

Please consider furthering The Wilderness Society's work by creating a charitable lead trust.

  1. Contact us at 1-888-736-4897 or giftplanning@tws.org to talk about protecting our wild places by setting up a charitable lead trust.
  2. Seek the advice of your financial or legal advisor.
  3. Please consider including The Wilderness Society in your estate plans. Here is our legal name and federal tax ID for you to share with your advisor:

    Legal Name: The Wilderness Society
    Address: 1615 M Street, NW, Washington, DC  20036
    Federal Tax ID Number: 53-0167933