{"id":5155,"date":"2026-03-26T16:46:07","date_gmt":"2026-03-26T21:46:07","guid":{"rendered":"https:\/\/www.macalester.edu\/support-mac\/?page_id=5155"},"modified":"2026-04-22T15:15:46","modified_gmt":"2026-04-22T20:15:46","slug":"charitable-lead-trust","status":"publish","type":"page","link":"https:\/\/www.macalester.edu\/support-mac\/planned-giving\/planned-gift-options\/charitable-lead-trust\/","title":{"rendered":"Charitable Lead Trust"},"content":{"rendered":"
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If you are looking for a way to pass on some of your assets to family while reducing or eliminating gift or estate taxes, a charitable lead trust option might be a good option for you.<\/p>\n \t <\/div>\n<\/section>\n\n\n

How a Charitable Lead Trust Works<\/h2>\n\n\n\n
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  1. You make a contribution of your property to fund a trust that pays Macalester College income for a number of years<\/li>\n\n\n\n
  2. You receive a gift or estate tax deduction at the time of your gift<\/li>\n\n\n\n
  3. After a period of time, your family receives the trust assets plus any additional growth in value<\/li>\n<\/ol>\n\n\n\n
    \"Graphic<\/figure>\n\n\n

    Chart description: The diagram uses navy blue and orange icons to map the process. An orange figure with a heart is labeled DONOR, while an orange document icon is labeled CHARITABLE LEAD TRUST. A navy blue straight arrow labeled GIFT OF ASSETS connects the donor to the trust. From the trust, a straight arrow points right toward an orange icon of a group of people labeled REMAINING ASSETS TO DONOR\u2019S BENEFICIARIES, while a downward arrow points toward the college’s navy blue shield logo, labeled FIXED YEARLY PAYMENTS FROM TRUST TO MACALESTER.<\/i><\/p>\n\n\n\n

    Benefits of a Charitable Lead Trust<\/h2>\n\n\n\n