A charitable lead trust is the reverse of a charitable remainder trust; the gift to MoMA is the income stream from the trust, not the remainder. Charitable lead trusts enable you to provide an income stream to the Museum immediately for a set term of years or for a term measured by one or more lifetimes after which the trust assets pass to you or your estate or to your heirs. Leaving the asset to heirs can significantly reduce the gift or estate tax that would otherwise apply. If you think a charitable lead trust could be a useful way to structure a gift to MoMA, you should review the alternatives for structuring the trust with your financial, tax, and legal advisors.

Contact the Office of Planned Giving at planned_giving@moma.org or (212) 333-6527 for further information.

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