Gift Financing



Average Gift Amount


Average Tax Saving


Average Loan Amount

What is the Charitable Gift Financing? 


The Charitable Gift Financing Blueprint is a financial strategy, designed for charitably inclined, high-income, high net worth individuals to make tax-deductible cash donations using specialized third-party financing.

What is the legal standpoint on financed charitable gifts?


In 1978, the IRS established that using debt from a third party to make a charitable contribution entitles the taxpayer to a charitable contribution deduction under IRC §170(a) in the year the gift is made. This deduction cannot be deferred until the debt is repaid – as per Rev. Rul. 78-38, 1978-1 C.B. 67, Granan v. Comm., 55 T.C. 753 (1971).


Ideal Client Profile

Charitably Inclined

Adjusted Gross Income $700,000+

Source of Income:

W2 earner, business income, capital gain

Net worth $2,000,000+

Key Benefits of CGF

Increase Tax-Deductible Cash Donation

By using the specialized third-party loan program. You can finance up to 90% of the gift amount

Less out of pocket

Immediate cash outflow, requiring only 10% of the gift amount

Attractive loan terms

Low interest rate, no personal guarantee, non-recourse loan

Tax Deduction Opportunity

Ability to deduct up to 60% of your Adjusted Gross Income

Life Insurance with Cash Value

Loan Collateral is a Life Insurance with Cash Value build-up

Establish Your Lasting Legacy

Ability to create a perpetual charitable giving strategy for your legacy to last



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