
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:
- Donor enters into a CGA with selected charity.
- Julius Capital “re-insures” the CGA by purchasing a Single Premium Immediate Annuity to transfer annuity risk from charity to insurance company.
- Excess CGA proceeds are retained by charity to fund current operations.
- 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:
- Donor transfers funds to CRUT.
- Julius Capital completes bond issuance.
- Charity receives $100k proceeds from CRUT immediately.
- Donors receive income from CRUT based on the terms of the bond issuance.
- 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:
- Donor provides assets to fund a trust that pays a fixed or variable income to elected charity over a specific term of years
- Donor received a tax deduction
- 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:
- Donor transfers home or other real estate into a Net Income CRUT (NI-CRUT)
- 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