Background Note | HBS Case Collection | April 2000 (Revised August 2005)

Charitable Lead & Remainder Trusts

by Henry B. Reiling and Catherine M. Conneely


Discusses the concept of charitable lead and charitable remainder trusts, some of their mechanics, and typical circumstances in which they are used.

Keywords: Business Organization; Giving and Philanthropy; Taxation; Business or Company Management;


Reiling, Henry B., and Catherine M. Conneely. "Charitable Lead & Remainder Trusts." Harvard Business School Background Note 200-048, April 2000. (Revised August 2005.)