Charitable Lead Trust

Protect Your Assets

You can benefit from the tax savings that result from supporting Union Institute & University 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 UI&U:

A charitable lead annuity trust pays a fixed amount each year to UI&U 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 UI&U go up as well.

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See which type of charitable trust best fits your estate plan with the FREE guide Choose From 2 Win-Win Ways to Donate.

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An Example of How It Works

Father smiling with childrenGeorge would like to support UI&U 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 UI&U 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.

Next Steps

Take these steps to plan your gift

  1. Contact Carolyn B. Krause at 513-487-1165 or to talk about supporting UI&U by setting up a charitable lead trust.
  2. Seek the advice of your financial or legal advisor.
  3. If you include UI&U in your plans, please use our legal name and federal tax ID.

Legal Name: Union Institute & University
Address: 440 E McMillan Street Cincinnati, OH 45206
Federal Tax ID Number: 31-0747997

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