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Intake Form for New Clients
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Who We Serve
We work with
3 types of clients:
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Those in need of IMMEDIATE tax savings from their future annual gifts to charity
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Financial advisors, accountants & attorneys;
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Charities, churches, ministries & donor advised fund (DAF) sponsors.
We are engaged to design, draft, establish and fund iCLATs, that's our sole purpose! iCLATs are technically known as "reversionary" charitable lead annuity trusts. We provide our services in all 50 states. Our services are provided collaboratively with our clients' professional advisors (attorneys, accountants and financial planners).
What We Do
Our website is loaded with FREE tools, resources & information to help you better understand the iCLAT. ​
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iCLAT Advantages Over Traditional CLTs
Learn More
IMMEDIATE TAX SAVINGS
from FUTURE Annual Charitable Gifts
An "iCLAT" is a trust that makes annual distributions to charity for a specified term of years and then, at the end of the term, distributes the remaining trust assets back to the person who created the iCLAT. For IRS purposes, iCLATs are known as "reversionary" charitable lead annuity trust, which are treated as "grantor trusts" for income tax purposes. Importantly, iCLATs have nothing to do with saving estate taxes, or estate planning for that matter. For those reasons, iCLATs are simpler to explain, administer, and establish than traditional charitable lead trusts which are primarily established for estate planning reasons. Many accountants and advisors whom we work with generally think of an iCLAT as an "Income Tax Savings CLAT"
HOW does an iCLAT generate
IMMEDIATE TAX SAVINGS?
The very large IMMEDIATE YEAR 1 charitable tax deduction generated by an iCLAT is equal to the "present value" of its annual payments to charity - using the IRS §7520 interest rate, which is released each month. Since the IRS §7520 interest rate remains relatively low (5.0% for January 2025), the resulting IMMEDIATE charitable tax deductions from iCLATs are very large! Use the iCLAT Calculator Tool to instantly determine the IMMEDIATE charitable tax deduction and tax savings that a particular iCLAT can generate for you, your clients, or your donors.
WHO can most benefit from an iCLAT?
An iCLAT will work best for someone who regularly gives at least $10,000 per year to one or more charities (including to their place of worship and/or donor advised fund)
AND EITHER:
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(1) has a spike/increase income event of $250,000 or more;
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OR
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(2) currently has a high level of income that is expected to end within the next two years due to retirement, or other reasons.
WHY now remains an ideal time to create an iCLAT?
3 KEY REASONS
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The IRS 7520 interest rate remains relatively low (5.2% for February 2025). The low IRS discount rate is what allows iCLATs to generate such large IMMEDIATE charitable income tax deductions and resulting tax savings!
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As a result of the recent DOUBLING OF THE STANDARD DEDUCTION, it is now harder than ever to receive any income tax savings for charitable gifts under $15,000/yr. for single persons and $30,000/yr. married persons.
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The so-called "Pease Limitation" (i.e. the prior overall limitation on itemized deductions for high-income individuals), which has been suspended since 2018, is scheduled to come back at the end of 2025! Therefore, unless Congress intervenes this year, the tax savings from 2025 iCLATs will be significantly larger than comparable iCLATs established in 2026.
FREE CUSTOMIZED iCLAT ILLUSTRATION
It only takes a few minutes to answer the few questions necessary for our team to create a FREE iCLAT Illustration specifically customized to your (or your client's) particular situation. You will receive your customized iCLAT Illustration within 2 business days after we receive your answers.
SCHEDULE A PERSONAL CALL OR ZOOM MEETING
Schedule a FREE NO OBLIGATION 30 MINUTE PERSONAL CALL OR ZOOM MEETING with our Founder & President - Brad Gornto. You are welcome to invite any of your professional advisors to join your Call or Zoom Meeting as well!
SIGN UP FOR ONE OF OUR FREE WEBINARS
Our Founder & President - Brad Gornto provides FREE webinars throughout the year for individual givers, charitable giving/development professionals, and also for allied professional advisors (accountants, attorneys, and wealth advisory teams).
iCLAT® is a registered trademark of Effectual Giving, LLC and used here by iCLAT Solutions, LLC an authorized licensee.
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