Traditional structured giving campaigns rely on gifts from a donor’s income or available cash reserves…

… Alternatively, the Julius Capital Planned Giving Design—The 10 Ways to Give—engages donors’ entire financial ecosystem.

ELEVATING THE PLANNED GIVING PARADIGM

THE TEN WAYS TO GIVE

GIFTS THAT PAY DONOR DURING THEIR LIFETIME

1.  Re-Insured Charitable Gift Annuity

2.  Charitable Remainder UniTrust

3.  Retirement Savings Trust 

GIFTS THAT PAY CHARITY DURING DONOR’S LIFETIME

4.  Charitable Lead Trust

5.  Retirement Asset Distributions

6.  Securities

GIFTS  THAT MAKE AN IMPACT AFTER DONOR’S LIFETIME

7.  Retirement Assets

8.  Life Insurance

9.  Real Estate

10.  Donor’s Estate

Select the corresponding tab below for a detailed description of each gift type

EXPLORE THE 10 WAYS TO GIVE

Select the tab corresponding to the above list for a detailed description of each gift type

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:

 Donor Beneficiary
Source of lifetime income Reduce volatility of cashflows
Valuable tax incentives Reliable distributions to operating budget
Make charitable impact today  

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:

 Donor Beneficiary
Source of lifetime income “Interest only” financing
Receives charitable tax deduction Proceeds immediately available
Make charitable impact today Bond “donated back” to charity upon donor’s passing

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:

 Donor Beneficiary
Reduce size of taxable estate Fixed or variable sized income over trust’s term
Retain assets for your heirs  
Create a vehicle for fixed or variable sized gifts to elected charity  

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:

 Donor Beneficiary
Immediate charitable income tax deduction Reduce volatility of cashflows
Assets retained by your for your heirs Reliable distributions to operating budget

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:

 Donor Beneficiary
Immediate charitable deduction Support to current and intermediate operations
Eliminate or reduce long-term capital gains taxes  

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:

 Donor Beneficiary
Make gifts from your most highly taxed assets Become the beneficiary of a donor’s retirement assets
Contribute to the success of your elected charity after your lifetime  

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:

 Donor Beneficiary
Current income tax deduction Access life insurance proceeds after donor’s passing
Future deductions through gifts to pay future premiums  

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:

 Donor Beneficiary
Valuable income tax tax deduction Take advantage of various real estate related financial vehicles
Retain use of property for a specified period or for duration of life Expanded real estate portfolio and/or sell

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

Our Funding Solutions

SPOTLIGHT

The Re-Insured CGA

Improves upon traditional annuities by overcoming (1) longevity risk and (2) solvency risk while reducing administrative burdens on non-profit back offices

1.97% Fixed Rate Refinance

(1) Receive multiple proposals, (2) refinance previous covenants with borrower friendly terms, (3) built-in future giving capacity, and (4) lock-in 1.97% rate for 15 years

99-Year Ground Lease

A 99-year lease allows foundations to overcome the tension between preserving real estate assets, directing cash flows to current initiatives, and maintaining purchasing power into the future