Gift Planning Tools

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 West Virginia University Foundation 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 WVU Foundation 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 West Virginia University Foundation 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 benefit West Virginia University 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 so that we can assist you through every step of the process.

West Virginia University Foundation
One Waterfront Place, 7th Floor
Morgantown, WV 26501
(304) 284-4000