This arrangement provides income to the Metropolitan for a period of years, after which the trust property typically passes to the donor's heirs.

• Income-producing assets that are expected to gain in value such as stock or income-producing real estate are irrevocably transferred to a trust. A minimum gift of $100,000 is recommended.
• The Museum receives income from the trust for a specified number of years, after which the property in the trust is transferred to the heirs without the imposition of any additional taxes.
• An immediate charitable deduction on your gift tax return is available for the present value of the total income stream the Museum will receive during the trust term.
• This gift can reduce or effectively eliminate the gift and/or estate tax that would normally be payable on the transfer of these assets to your heirs.
• Use our Planned Giving Calculator. The calculator is designed to provide you with an illustration of the income and tax benefits to which you may be entitled if you establish a charitable lead trust to benefit the Metropolitan.

Read an example about a charitable lead trust.