Charitable Lead Trust

Protect Your Assets

If you want to make an impact now at the Atlanta Humane Society and also provide for your family later, consider setting up a charitable lead trust. You transfer cash or other assets to a trust that makes payments to the Atlanta Humane Society for a period of time. When the term is up, the remaining trust passes to your family or other beneficiaries you select.

There are two ways that charitable lead trusts make payments to AHS:

A charitable lead annuity trust pays a fixed amount each year to AHS and is more attractive when interest rates are low.

A charitable lead unitrust pays a variable amount each year to AHS 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 AHS go up as well.

An Example of How It Works

Man smiling with dog George would like to support AHS 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 AHS 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 $614,445. Assuming the trust earns an average 8% annual rate of return, George receives approximately $1,600,286 at the end of the trust term.

*Based on a 5.2% charitable midterm federal rate. Deductions and calculations will vary depending on your personal circumstances.

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Next Steps

Contact James Tyson at 404.974.2849 or jtyson@atlantahumane.org or Quin Ryan at 404.931.6792 or qryan@atlantahumane.org to talk about supporting AHS by setting up a charitable lead trust.
Seek the advice of your financial or legal advisor.
If you include AHS in your plans, please use our legal name and federal tax ID.

Legal name: Atlanta Humane Society and SPCA of Georgia
Address: 1551 Perry Boulevard NW, Atlanta, GA 30318
Federal tax ID number: 58-0685900

Discover More

See which type of charitable trust best fits your estate plan with the FREE guide Trusts: Choose From Two Ways to Donate.