Charitable Lead Trusts

Planned Giving and Bequests

For more information about the Law School's planned giving program or to request a specific gift illustration, please contact:

Charles B. Gordy II, J.D.
Director, Planned Giving
Harvard Law School
125 Mt. Auburn Street
Cambridge, MA 02138
Tel: 617-496-9265
Fax: 617-495-9684
E-mail: cgordy@law.harvard.edu

Charitable Lead Trust

A mirror image of the charitable remainder trust is the Charitable Lead Trust.

The lead trust typically distributes a stream of income to Harvard for a term of years, after which the trust principal goes to others, usually your heirs. If properly drafted, the lead trust will substantially reduce gift and estate taxes by means of a charitable deduction that is based on the income stream coming to Harvard. This is probably the most cost-effective method of transferring property to your children or grandchildren while simultaneously making a gift to Harvard Law School.

In addition, Harvard-managed lead trusts may now be invested directly in the Harvard endowment, with the potential for very attractive principal and income growth over time.