A charitable lead trust pays income to a charity during the term of the trust, with the remainder passing to private beneficiaries or returning to the donor. Lead trusts can be set up by will or during the donor’s lifetime. SGCF will accept designation as an income beneficiary of a charitable lead trust but will not accept appointment as trustee of a charitable lead trust. SGCF shall not prepare charitable trust documents. Please see how the Montana Tax Credit could work for this option.
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