Provide for Your Loved Ones and CHLA

Charitable Lead Trusts

Discover which type of charitable trust best fits your estate plan with the FREE guide Trusts: Choose From Two Ways to Donate.View My Free Brochure

Do you want to benefit from the tax savings that result from supporting CHLA, yet you 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 CHLA 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 CHLA go up as well.

Check Out This Potential Scenario

Man smiling George would like to support CHLA and receive tax benefits. 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 $60,000 (6% of the initial fair market value) to CHLA each year for 15 years, which will total $900,000. After that, the balance in the trust reverts back to George. He receives an income tax charitable deduction of $686,160. Assuming the trust earns an average 8% annual rate of return, George receives approximately $1,619,706 at the end of the trust term.

*Based on a 3.6% charitable midterm federal rate. Deductions and calculations will vary depending on your personal circumstances.

Learn How to Fund It

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

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Next Steps

  1. Contact Steven Adamian, JD, CSPG at 323-361-1749 or sadamian@chla.usc.edu to talk about supporting CHLA by setting up a charitable lead trust.
  2. Seek the advice of your financial or legal advisor.
  3. If you include CHLA in your plans, please use our legal name and federal tax ID.

Legal Name: Children's Hospital Los Angeles
Address: 4650 Sunset Blvd., #29, Los Angeles, CA 90027
Federal Tax ID Number: 95-1690977

Discover which type of charitable trust best fits your estate plan with the FREE guide Trusts: Choose From Two Ways to Donate.View My Free Brochure