Charitable Lead Trust

Protect Your Assets

If you want to make an impact now at World Wildlife Fund and also provide for your family later, consider establishing a charitable lead trust. You transfer cash or other assets to a trust that makes payments to World Wildlife Fund 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 WWF:

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

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

Charitable Lead Trusts are complex gifts. In addition to contacting our gift planning office to discuss this option, we recommend you discuss this and any gift options with your financial/tax advisor. Our talented gift planning staff are more than willing to work with you, your advisors, and the trust company of your choice to establish this gift. Please contact us below.

How A Charitable Lead Trust Works

People sitting around outside talking George would like to support WWF 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 WWF 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.

Ways to Fund Your Donation:

Calculate Your Potential Benefits and Deductions

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Next Steps

  1. Contact Office of Gift Planning at 888-993-9455 or legacygifts@worldwildlife.org to talk about supporting WWF by setting up a charitable lead trust.
  2. Seek the advice of your financial or legal advisor.
  3. If you include WWF in your plans, please use our legal name and federal tax ID.

Legal name: World Wildlife Fund, Inc.
Address: 1250 24th Street NW, Washington, DC 20037
Federal tax ID number: 52-1693387

Discover More

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

A Personal Record

Free Resource

We can help. A Personal Record: Estate Planning You Can Do at Home will help you as you organize your estate and create a legacy of improving the quality of life on our planet.

Get My Guide