Charitable Lead Trust
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You can benefit from the tax savings that result from supporting the SF SPCA without giving up the assets that you'd like your family to receive someday with a donation in the form of a charitable lead trust.
There are two ways that charitable lead trusts make payments to the SF SPCA:
A charitable lead annuity trust pays a fixed amount each year to the SF SPCA and is more attractive when interest rates are low.
A charitable lead unitrust pays a variable amount each year based on the value of the assets in the trust. With a unitrust, if the trust's assets go up in value, for example, the payments to the SF SPCA go up as well.