Grantor Lead Trust

How It Works

1. Donor creates trust agreement stating terms of the trust (usually for a term of years), transfers cash or other property to trustee (UJA-Federation or financial institution), and receives an income-tax deduction
2. Trustee invests and manages trust assets and makes annual payments to UJA-Federation
3. Remainder transferred back to donor

Benefits

• Annual gift to UJA-Federation
• Property returned to donor at end of trust term
• Professional management of assets during term of trust
• Charitable income-tax deduction, but donor is taxed on trust's annual income

Read a detailed description of this gift

More Information