In Uncertain Times, Donors Hold Back

Donors who want to give to charity and be able to pass assets to their heirs might consider a charitable lead annuity trust. It can provide an income stream for charity for a set number of years with the principal going to a child, down the road. “Government tables tell what the charity’s interest is worth, and what the child’s interest is worth,” Mr. Teitell said. The tables change monthly, and the value of the current tax deduction depends on the value of what is put into the trust and the payout rate.