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Passing Assets to Our Children – Charitable Lead Trust

Kathy and Ron worked for many years building their nest egg for retirement. While they felt their savings and investments would cover their needs, they wanted to make sure that their three children were provided for in the future.

One afternoon, a gift planner met with them to thank them for their faithful gifts each year. The conversation turned to the couple's long-term planning goals.

Kathy: "We wanted to continue making annual gifts to Wheaton. Yet at the same time, I was concerned about sacrificing our children's inheritance."
Ron: "Our stock portfolio had appreciated significantly over the years. I wanted to pass these gains on to my family without paying a lot in gift or estate tax."

The gift planner told them about a way they could achieve their personal and charitable goals through a charitable lead trust. The trust would pay income to Wheaton for a number of years. Then the full trust value, plus any growth, would go to their children. The plan would allow them to pass on substantial wealth to their family with little or no gift tax. It would also reduce the size of their estate in addition to helping Wheaton's mission to provide students with a transformative liberal arts education.

Kathy: "I could see how this plan would be very helpful if the trust was funded with our stock. Each of our children would receive one-third of the trust assets in the future. At the same time, we would continue to make gifts to Wheaton each year."
Ron: "I also thought the plan was a good one. It would give our children time to learn how to save and invest their future inheritance. So, we set up a charitable lead trust plan that would begin paying the college income each year. The prospect of helping our children succeed in the future while also supporting Wheaton made us happy with our decision."

What is a charitable lead trust?

A charitable lead trust is a way you can support Wheaton College for a number of years and pass on your assets to your family while reducing or eliminating gift or estate taxes.

Charitable lead trust video

Is a charitable lead trust right for you?

Learn more about charitable lead trusts.

Please note: The information above is representative of typical donors and may or may not be actual Wheaton College donors.

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This lead annuity trust pays a fixed amount each year to a qualified charity for from one to thirty-five years, with remainder to family or family trust.

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Enter the amount of cash or the fair market value (FMV) of the asset(s) used to fund the CGA. For assets such as real estate, closely-held stock and other hard to value assets, the FMV is the appraised value of the property on the date of the gift.
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Payout must be between 5% and 50%
Enter the percent income payout to the donor. You must select a trust percent payout of 5% or more.
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Select either monthly, quarterly, semiannual, or annual income payments to the beneficiary(ies) of the income. The choice of payment frequency does affect the amount of the charitable deduction as the more frequent the payment (i.e. monthly as opposed to annually), the smaller the donor's tax deduction.
Under the Internal Revenue Code, the charitable income tax deduction must be at least 10% of the initial value. The payout amount has been lowered to qualify under the IRS 10% deduction test. This calculation includes a safety factor of 0.04%. The deduction factor will be 0.10040 or greater. The Maximum Payout Rate by Crescendo 10% Deduction Test: cres_calc_maxrate10
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Thank you for considering a DAF gift to us. Click on the website link to your DAF provider. It will take you to a third party website. You may be able to log in and recommend a grant to Wheaton College. Another option is to call your DAF provider to recommend a DAF gift. If you would like to notify us of your generous gift, please complete the Notify us of your DAF Gift section.

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Thank you for considering a DAF gift to us. A sample letter is available to send to your DAF provider. You may save and print the PDF of your letter. If you have email contact information for your DAF provider, you may send a PDF copy of your DAF letter or you may copy and paste the text into an email. You will need to enter the amount of your recommended grant and your DAF account number on the letter before mailing. If you would like to notify us of your generous gift, please complete the Notify us of your DAF Gift section.