Tax Playbook · Giving, strategically
Charitable lead trusts
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A charitable lead trust is the flip of a charitable remainder trust. You put assets in, and the charity gets yearly payments for a set number of years. When the years are up, whatever is left goes to your kids or grandkids. The IRS values that future gift to heirs very low, so it uses up only a small slice of your $15 million lifetime exemption — meaning the leftovers can pass almost tax-free.
Good for: Very wealthy families who want to support a charity now and pass assets to heirs later with little or no estate tax.
Learn the basics
Recent articles & guides
- WealthManagement.com: Tax-smart charitable planning (2025)
- Washington Trust: Which charitable vehicle is best (2024)
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Educational summary, not tax advice. Limits and rules change — confirm current law with your tax adviser.