CHARITABLE TRUSTS

A charitable lead trust provides a current stream of income to the Netherland-America Foundation (NAF) while minimizing or eliminating gift and estate taxes.

By establishing a charitable lead trust you can:

• Provide an income stream to the NAF for a number of years
• Claim a gift tax charitable deduction that will help to offset, if not eliminate entirely, the tax on the gift of the property to heirs. Even if the value of the property appreciates significantly, there will be no additional tax when heirs receive the property at the end of the trust term
• Remove the property from your taxable estate

These trusts are usually funded with an income-producing asset that is expected to appreciate, and pay an income stream to the NAF over a period of years. At the end of the term, the assets can either revert back to you or pass to those you designate, typically your children or grandchildren.

Please contact development@thenaf.org to find out more about charitable lead trusts with the NAF.