What if you want to make a gift to SCCF now but want to keep the gift property for your children or grandchildren?
You setup a Charitable Lead Trust. You make your gift, perhaps land or stocks, to the trust now, and the income goes to your named fund at SCCF for a designated period of years. You gift and estate taxes are reduced and the property passes to your family at the end of the designated period. Community ministries benefit during all those years and your family may receive much more than they would otherwise by reducing your estate tax.

Mrs. Blackwell contributes $250,000 to a 10-year charitable lead trust for the benefit of SCFF. The trust agreement stipulates that SCCF is to receive $15,000 in income for the purposes spelled out in the trust agreement. At the end of the 10-year term, Mrs. Blackwell's son, Jack, will receive the trust principle. For gift tax purposes, only the remainder interest (what IRS estimates the value of the trust principal will be at the end of the trust period) is subject to a gift tax now. If the trust principal grows in value after you make the gift, Jack will receive the increased amount without further gift or estate tax.