Charitable Lead Trusts
(Gift illustration)

How it works

You contribute securities or other appreciating assets to a charitable lead trust.

The trust makes annual payments to the University of South Carolina or its affiliated Foundations for a period of time.

When the trust terminates, the remaining principal is paid to your heirs.

Benefits

• The present value of the income payments to the University of South Carolina or its affiliated Foundations reduces your gift/estate tax.
• All appreciation that takes place in the trust goes tax-free to your heirs.
• The amount and term of the payments to the University of South Carolina or its affiliated Foundations can be set so as to reduce or even eliminate transfer taxes due when the principal reverts to your heirs.
• You have the satisfaction of making a significant gift to the University of South Carolina or its affiliated Foundations now that reduces the taxes due on transfers to your heirs later.

For more information

Email us, complete the personal illustration form, or call us at (803) 777-4196 so that we can assist you through every step of the process.

The University of South Carolina
Office of Gift Planning
University Development
1600 Hampton Street, Suite 738
Columbia, SC 29208
Phone: (803) 777-4196
Fax: (803) 777-9708
Email: giftplan@mailbox.sc.edu