WebSep 21, 2024 · The reverse is also possible. A “charitable lead trust” (or CLT) is an irrevocable split-interest trust where the charity has the first interest in the trust’s property, followed by non-charitable interests. For example, if you establish a trust where a designated charity has an interest for a fixed term of years, say 15 or 20 years, the ... WebMar 1, 2024 · The trust's or estate's charitable deduction is limited to the asset's cost basis. This was the result the taxpayer received in Green. Noncash assets contributed to the trust/estate: If the trust or estate acquired the asset donated to charity as part of the funding of the fiduciary arrangement (that is, the asset is part of the trust's or ...
How a Charitable Trust Works - SmartAsset
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What is a Charitable Trust and Do I Need One? Fifth Third Bank
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