Billings Clinic
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Charitable Lead Trusts

A charitable lead trust pays trust income to Billings Clinic for a period of years and when the specified number of years has passed the trust assets are transferred to family or back to the donor. A charitable lead trust enables a donor to transfer wealth to future generations at a significant tax savings and also helps them meet their philanthropic goals. Charitable Lead Trusts are especially helpful for donors in high gift and estate tax brackets.

Living Lead Trust

Assets may be transferred to family members at low tax rates by permitting the trust income to go first to Billings Clinic Foundation for a period of years and then transferring the trust assets to family members. This type of gift arrangement is called a Living Lead Trust. A percentage of the value of the trust is distributed each year to Billings Clinic Foundation for a predetermined number of years. At the end of the term, the principal is distributed to family members.

Grantor Lead Trust

Another type of lead trust, known as a grantor lead trust, is effective for persons who are willing to forgo control of their assets for a time in return for an immediate charitable income tax deduction.

Like the living lead trust, income is distributed to the Billings Clinic Foundation for a predetermined term of years. However, when the trust ends, the property reverts to the donors, rather that the family members and other named beneficiaries.

For more information contact: Amberly Pahut, Senior Development Director at apahut@billingsclinic.org

Back to Planned Giving Main Page


Montana Endowment Tax Credit
The Montana Endowment Tax Credit offers incentives for Montanans who make a planned gift to endowed funds. Learn more.


Location
Billings Clinic Foundation
P.O. Box 31031
2917 10th Avenue North
Billings, Montana 59107-1031
Contact
Email us or call 406-657-4670
1-800-332-7156

The Foundation manages over 70 funds to support Billings Clinic and health care initiatives throughout our community.
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