OHSU

The Best Time to Make This Gift

Do you know why now is a great time to create a charitable lead trust?

Calculate Your Benefits
The charitable midterm federal rate (the interest rate used in calculating the amount of the gift subject to tax) was the lowest it has ever been in November 2012. When the rates are low, it means a higher tax savings for funding a charitable lead trust. The best gift tax breaks, combined with assets that may be depressed in value temporarily, create the perfect opportunity to consider a lead trust.

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The charitable lead trust is especially attractive to Oregon Health & Science University supporters when interest rates are low, because of the increased tax benefits.
With the most common version of the lead trust, the tax savings is in the form of gift-estate taxes, not income taxes. So this strategy may be right for you if you're in a situation where your wealth would most likely be subject to estate taxes at your death. Creating a charitable lead trust can provide you with significant tax relief while providing us with financial support.
Gift Calculator Calculate how a charitable lead annuity trust or a charitable lead unitrust can benefit you.

Your legal and tax advisors can help you determine whether a charitable lead trust is right for you. We're also happy to answer any questions you may have. Just contact Office of Gift Planning at Toll Free 800-462-6608 or 503-228-1730 or pginfo@ohsu.edu.