Charitable Lead Trust 

A “lead” trust works just the opposite from a charitable annuity.  With an annuity, you make a gift to the Foundation and receive income for life.  With a lead trust, you make a gift of money or property to the Foundation and a set rate of income for the remainder of  your life, or a set period of years, is paid to the Foundation to be used to support its programs. At the end of the term of the lead trust, the remaining principal and any accumulated income will be paid to your heirs without the payment of any taxes, even on whatever appreciation there has been in the gift you originally made.