Now is the best time to establish a Charitable Lead Annuity Trust.
The IRS discount rate has dropped to 1.0—an historic low. Lower interest rates mean lower estate and gift tax on the remainder of the lead trust assets that will pass to your heirs. To find out more on CLATs, click here
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Resources
Forms
Sample Bequest Language
IRS Form 8283, "Noncash Charitable Contributions" (PDF)
Instructions for Form 8283 (PDF)
IRS Publication 526, "Charitable Contributions" (PDF)
IRS Publication 561, "Determining the Value of Donated Property" (PDF)
Links
American Council on Gift Annuities
Charity Navigator
Guide Star
Copyright © Haverford College, All rights reserved.
The information on this website is not intended as legal or tax advice. For legal or tax advice, please consult an attorney. Figures cited in examples are for hypothetical purposes only and are subject to change. References to estate and income taxes apply to federal taxes only. State income/estate taxes or state law may impact your results.
