Charitable Lead Trust Calculator

Charitable Lead Trust (CLT) Calculator

Personal Information

Donor’s Age

Marital Status

State of Residence

Trust Details

Type of CLT

Trust Term (Years)

Trust Funding Amount ($)

Payout Rate to Charity ($ or %)

Payout Type

Asset Information

Type of Assets

Expected Annual Growth Rate (%)

Income Generation Rate (%)

Tax Considerations

Federal Gift and Estate Tax Exemption Amount ($)

Federal Gift and Estate Tax Rate (%)

Applicable Federal Rate (AFR) (%)

Charitable Beneficiary Information

Charity Type

Qualified Charity?

Heir Information

Number of Non-Charitable Beneficiaries

Relationship to Donor

Results

Charitable Deduction Calculation

Tax Implications

Heir Benefit Analysis

Cash Flow Projections

Tax Compliance Considerations

AI Suggestions

Disclaimer: This calculator provides estimates for informational purposes only and does not constitute legal, tax, or financial advice. Charitable trusts involve complex regulations. Please consult a qualified attorney or tax professional for personalized guidance.

Data Privacy: All data entered is confidential and will not be stored or shared without your consent.

Frequently Asked Questions

What is a Charitable Lead Trust (CLT)?

A CLT is a type of irrevocable trust that provides financial support to one or more charities for a period of time, with the remaining assets eventually going to non-charitable beneficiaries, such as family members.

What are the benefits of establishing a CLT?

A CLT can provide significant tax benefits, including gift or estate tax deductions, while fulfilling philanthropic goals and transferring assets to heirs at a reduced tax cost.

What is the difference between a CLAT and a CLUT?

A CLAT pays a fixed annuity amount to charity each year, while a CLUT pays a fixed percentage of the trust’s value annually. The choice affects payout amounts and tax calculations.

How does the Applicable Federal Rate (AFR) affect the CLT?

The AFR is used to calculate the present value of the charitable interest, impacting the amount of the charitable deduction and taxable gift.