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Charitable Lead Trusts

 
Charitable Lead Trusts reverse the concept of CRATs and CRUTs by providing the Community Foundation with an income stream from the trust for your lifetime or for a specified period of time. At the end of the trust term, the corpus of the trust is returned to your estate or to your pre-determined designee. While the Foundation is receiving income from the trust, it may use that income as you specify, including for the establishment of one or more charitable funds if the income is sufficient.