Re-Insured Charitable Gift Annuity (CGA)

The Re-Insured CGA improves upon traditional annuities by overcoming (1) longevity risk and (2) solvency risk while reducing the administrative burden on non-profit back offices.

Benefits Include:

How It Works:

1. Donor enters into a CGA with selected charity.
2. Julius Capital “re-insures” the CGA by purchasing a Single Premium Immediate Annuity to transfer annuity risk from charity to insurance company.
3. Excess CGA proceeds are retained by charity to fund current operations.
4. Donors receive fixed payments for life. Often, over 80% of income generated is non-taxable.

Charitable Remainder UniTrust (CRUT)

The donor-bond CRUT improves upon the traditional CRUT by allowing charities to access 100% of proceeds upon initial funding and by facilitating the “donating back” of bond residual upon donor’s passing.

Benefits Include:

How It Works:

1. Donor transfers funds to CRUT.
2. Julius Capital completes bond issuance.
3. Charity receives $100k proceeds from CRUT immediately.
4. Donors receive income from CRUT based on the terms of the bond issuance.
5. Upon donor’s passing, the CRUT distributes the bond back to charity—for resale to new donors or cancellation.

Retirement Savings Trust, Net Income Makeup – Charitable Remainder UniTrust (NIM-CRUT)

While continuing to save for retirement, donors secure a fixed annuity, retain future income, and leave the remainder for their heirs

Benefits Include: an immediate charitable deduction for donors and the ability to defer income until it is needed

How it Works: 

Create and fund a trust with a tax deferred vehicle that pays income to donors annually

Charitable Lead Trust

Reduce gift and estate taxes on assets you pass to children or grandchildren

Benefits Include:

How It Works:

1. Donor provides assets to fund a trust that pays a fixed or variable income to elected charity over a specific term of years
2. Donor received a tax deduction
3. Upon conclusion of trust’s term, assets—to include their appreciated value—are returned to donor’s heirs

Retirement Asset Distributions

Support the charity of your choosing while receiving valuable income tax deductions

Benefits Include:

How It Works:

Donate your annual required minimum distribution to the charity of your choosing

Securities

Eliminate or reduce taxes on your long-term capital gains

Benefits Include:

How It Works:

Contribute stocks, bonds, other securities, or dividends to your elected charity

Retirement Assets

Take advantage of recent changes to the tax code to avoid the twofold taxation on IRAs or other retirement plans

Benefits Include:

How It Works:

Name your elected charity as the beneficiary on your retirement account to extend your legacy beyond your lifetime

Life Insurance

Donors are able to continue to make a large impact after their passing with little cost to themselves during their lifetime

Benefits Include:

How It Works:

Upon donor’s passing, charity is made the owner and beneficiary of individual’s life insurance policy

Real Estate

Donors are able to transfer ownership of their property to the charity of their choosing upon their passing—all while continuing to utilize the space during their life

Benefits Include:

How It Works:

1. Donor transfers home or other real estate into a Net Income CRUT (NI-CRUT)
2. Upon termination of NI-CRUT, property will be sold and proceeds distributed to elected charity

Your Estate

Defer a gift of your personal assets—certificates of deposits, bonds, checking accounts, annuities, or other assets—until after your lifetime

Benefits include: donor’s retain control of their assets and associated liquidity during their lifetime, donations enjoy a tax exemption from federal estate taxes

How it Works: donors name their elected charity in their will or living trust—designating a specific amount, percentage, or share of residual—and/or complete a simple payable on death form with their financial institution