(redirected from Charitable Lead Trust)
Also found in: Financial.
CLTCross-Laminated Timber (engineered wood product)
CLTCommunity Land Trust
CLTConsolidação das Leis do Trabalho (Brazil)
CLTCentral Limit Theorem (probability theory)
CLTCharitable Lead Trust
CLTChronic Lymphocytic Thyroiditis (cancer)
CLTCognitive Load Theory (memory)
CLTCommunicative Language Teaching
CLTChinese Language Teaching
CLTCustomer Loyalty Team (various companies)
CLTCdr Label Template
CLTCommand List Table
CLTCairo Local Time
CLTComputer Language Translator
CLTCertified Laser Technician
CLTCitizens for Limited Taxation (est. 1974; Massachusetts)
CLTCurrently Listening To (chat)
CLTCertified Landscape Technician
CLTCentre for Learning Technologies (various locations)
CLTCertified Lymphedema Therapist
CLTComplexity Leadership Theory
CLTChien Loup Tchécoslovaque (French: Czechoslovakian Wolfdog)
CLTCanadian Learning Television
CLTCross-Linguistic Lexical Tasks (language assessment)
CLTCollege Laboratory Technician (various locations)
CLTCentral Location Test
CLTConnecticut Law Tribune (publication; Hartford, CT)
CLTCompagnie Luxembourgeoise de Télédiffusion (French: Luxembourg Television Broadcasting Company)
CLTCompañía de Logística y Transporte (Spanish: Logistics and Transport Company)
CLTClinical Laboratory Technologist
CLTChesapeake Light Tower (US NOAA)
CLTCentre for Language Technology (various countries)
CLTCombat Lasing Team (US DoD)
CLTCompany Landing Team (US Marine Corps)
CLTCorporate Leadership Team
CLTCompetitive Landscaping Tool (iSuppli)
CLTClassical Laminate Theory
CLTCairo Local Time (GMT+0200)
CLTCasualty Liaison Team (US Army)
CLTCued Language Transliterator
CLTCollege Libertarians of Towson (Towson, MD)
CLTContainer Load Trailer
CLTCalculated Landing Time
CLTCool Like That
CLTCertificate of Land Transfer
CLTCommon Leader Training
CLTCompagnie Ligérienne de Transport (French transport company)
CLTCombine Like Terms (algebra)
CLTCommunications Line Terminal
CLTClosed Loop Training (speech synthesis)
CLTClub de Loisirs de Tourlaville (French: Tourlaville Leisure Club; Tourlaville, France)
CLTCompagnie Lyonnaise de Tramways (French tramway company)
CLTChristian Love Test
CLTCooperative Learning Techniques
CLTClosed Loop Test
CLTCellular Logistics Team
CLTStimpson's Surf Clam (FAO species code)
CLTCultures, Langues, Textes (French: Cultures, Languages, Texts)
CLTLight Cruiser Training
CLTContracted Loaded Tip (marine propeller)
CLTCross-Language Transfer
CLTCharlotte, NC, USA - Charlotte/Douglas International Airport (Airport Code)
CLTCenter for Law and Technology
CLTCoordination des Lycées de Toulouse (French: Coordination of High Schools in Toulouse; Toulouse, France)
CLTControlled Leader Triggering (lightning protection)
CLTCivic Little Theatre (now Civic Theatre of Allentown, Pennsylvania)
CLTCharge Listing
CLTConditional Land Transfer
CLTCustomer Learning Terminal (aka: Kiosk)
CLTComponent-Level Testing (electronics)
CLTCouncil on Law Enforcement Education and Training (Oklahoma)
CLTCommand Level Testing (US Navy)
CLTCulture et Loisirs à Thorigny (French: Thorigny Culture and Leisure; Thorigny-sur-Marne, France)
CLTComprehensive Look Team (US Army)
References in periodicals archive ?
The remaining trusts were randomly selected for the sample at various rates of less than 100 percent depending on the type of the trust (charitable remainder annuity trust, charitable remainder unitrust, charitable lead trust, or pooled income fund) and the reported end-of-year book value of total assets.
"The charitable lead trust option is an easy way to support NCUF's critical financial education initiatives and I encourage more credit unions to take advantage of it, " said BECU President/CEO Gary Oakland, who also currently is chairman of the NCUF.
Can a deduction be taken for a charitable contribution to a charitable lead trust of a right to payment to the charity?
A charitable lead trust (CLT) is the mirror image of a CRT.
The charitable lead trust, therefore, entails a significant risk that the taxpayer will not pass any property to the remainder person.
Question--How is a charitable lead trust different from a charitable remainder trust?
A charitable lead trust (CLT) is an irrevocable trust that pays a defined income payment to the ADAA Foundation for a period of time (the lead interest) and, at the conclusion of the term of the income payments, distributes the trust property to a remainder beneficiary such as the Foundation.
[check] A Charitable Lead Trust allows the donor to support a favorite charity and retain assets for the family.
(g) a guaranteed annuity interest or unitrust interest in a charitable lead trust.
S corporation stock can be transferred to a charitable lead trust as long as it is a grantor trust for income tax purposes or, if established at death, as long as the trustee is able to make a small business trust election.
To answer those questions, Ray covers charitable deduction rules; the controls a donor can keep on lifetime contributions; charitable remainder trusts; gifts of life insurances; gift annuities; charitable lead trust planning; charitable gifts using IRAs; and combining charitable and business planning.
As stated above, a charitable lead trust (CLT) is essentially the reverse of a charitable remainder trust.
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