In addition to outright donations, you may also make gifts to charity through trusts. A charitable income, or lead, trust is established when you transfer property to an irrevocable trust—one that cannot be changed—which generally pays income interest to a designated charity. The remainder interest in the trust later returns to you or someone you designate. A charitable remainder trust, on the other hand, pays income to you or a beneficiary for a certain period of time, after which the property in the trust passes to a designated charity. Contact your attorney or tax advisor for additional information about charitable trusts.