Protect Your Assets
Charitable Lead Trusts Offer You Options
You can benefit from the tax savings that result from supporting National Jewish Health 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 National Jewish Health:
A charitable lead annuity trust pays a fixed amount each year to National Jewish Health 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 National Jewish Health go up as well.
See which type of charitable trust best fits your estate plan with the FREE guide Choose From 2 Win-Win Ways to Donate.
An Example of How It Works
George would like to support National Jewish Health and provide for his children. George received a windfall amount of income and needs a large income tax deduction to offset the income. Following his advisor's recommendation, George funds a grantor charitable lead annuity trust with assets valued at $1,000,000. George's trust pays $70,000 (7 percent of the initial fair market value) to National Jewish Health each year for 15 years, which will total $1,050,000. After that, the balance in the trust reverts back to George. He receives an income tax charitable deduction of $873,110. Assuming the trust earns an average 6 percent annual rate of return, George receives approximately $767,240 at the end of the trust term.
*Assuming annual payments and a 2.4 percent charitable midterm federal rate.
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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.
- Contact Gordon Smith, MBA, CFRE at 1.800.423.8891, Ext. 6549 or firstname.lastname@example.org to talk about supporting National Jewish Health by setting up a charitable lead trust.
- Seek the advice of your financial or legal advisor.
- If you include National Jewish Health in your plans, please use our legal name and federal tax ID.
Legal Name: National Jewish Health
Address: Denver, CO
Federal Tax ID Number: 74-2044647