Office of Institutional Advancement

Charitable Lead Trust

A charitable lead trust can greatly reduce or avoid possible gift and estate tax on trust assets passing to family by providing some of the trust income to Jefferson for life or a period of years.

How it works

  1. You contribute securities or other appreciated assets to a charitable lead trust. 
  2. Your trust makes annual payments for your lifetime or a term of years that are used by Jefferson as you directed. 
  3. When the trust terminates, the remaining principal is paid to your heirs. 

Benefits

  • The present value of the income payments to Jefferson reduces your gift/estate tax. 
  • All appreciation that takes place in the trust goes tax-free to your heirs.
  • The amount and term of the payments to Jefferson can be set to reduce or even eliminate transfer taxes due when the principal passes to your heirs. 
  • You have the satisfaction of making a significant gift to Jefferson now that reduces the taxes due on transfers to your heirs later. 
Lead Trust

Questions? Contact the Planned Giving team:

Lisa W. Repko, JD
Senior Director, Planned Giving
P: 215-955-0437, Lisa.Repko@jefferson.edu

Kathy Sarlson
Associate Director, Planned Giving
P: 215-955-9259, Katherine.Sarlson@jefferson.edu