Advanced Charitable Planning for Modern Wealth

Give Generously.
Reduce Your Tax Bill 30%.
Get Back 1–5×

Built for affluent families, business owners, endowments, nonprofits, and the wealth advisors who serve them, [n]dowed is powered by the peer-reviewed Optimized CLAT (OCLAT) to deliver a full tax deduction today, fund your nonprofit for decades, and return 1–5×¹ to your heirs — estate and income tax free.

Run My OCLAT Analysis Schedule a Consultation

$1B+

Irrevocably Committed To Charity

250+

OCLATs Funded

Zero³

Known IRS Audits

1–5×¹

Returned to Family

Featured In

BARRON'S FORTUNE Forbes ESTATE PLANNING JOURNAL AMERICAN HEART ASSOCIATION

One-Page Overview

The OCLAT Infographic

The complete institutional summary — structure, flow, and outcomes at a glance.

Everyone Wins

Everybody Wins: The Six Stakeholder Map

Most charitable strategies create a trade-off: give more, keep less. [n]dowed was designed so every party at the table walks away with more than they expected.

$1 Million Donation Example:

The Donor

You — the person who funds the charitable trust

Dollar-for-dollar tax deduction. Immediate asset protection. Legacy witnessed in your lifetime.

$370K of cash saved

Your Family

Heirs, children, dynasty trust beneficiaries

$4.8M+ tax-free at term end. Zero estate tax. Zero income tax. Creditor-proof from day one.

$4.8M+ to heirs

The Charities

Universities, DAFs, foundations you select

$3.2M+ irrevocable commitment. Collateralized from day one. 3.2× the original contribution.

$3.2M+ to charity

The Gift Officer

University development professionals

$1M NGC credit year one in full (CASE 2024). NGC for the OCLAT counts the same as an outright cash gift.

$1M NGC credit

The University

Endowment, campaign totals, planning

Irrevocable, enforceable commitment. Counts toward capital campaigns. Predictable annuity stream.

$3.2M+ booked

The Wealth Advisor

Wealth managers & RIAs

Keeps assets under management instead of losing them to an outright gift — the family's remainder stays invested with you for the full trust term.

More AUM, retained

Based on a $1M OCLAT · 30-year term · 8% growth · 5.0% §7520 rate · 20% step-up annuity. Illustrative only.

How It Works

Three Steps to Lasting Impact

The entire process is handled in just two calls over two weeks. Here's the structure.

Contribute Assets

Cash, securities, or private equity into an irrevocable trust. The §7520 rate locks at funding, maximizing your deduction.

Full tax deduction

Deduct + Compound

Full income tax deduction in year one. Assets grow inside the trust while charities receive structured, irrevocable annuity payments.

$1M → $3M+ to charity

Family Receives the Rest

At term end, the grown remainder transfers to your heirs or dynasty trust — free of gift and estate taxes. Your generosity, witnessed in your lifetime.

1–5× returned tax-free¹

Who This Is For

Built for Moments That Define Legacies

The OCLAT fits five common situations — from steady annual giving to the sale of a business. Here are the moments where it matters most.

Ongoing Donors & Philanthropists

You already give to causes you love every year. The OCLAT lets you pledge a decade of giving at once, deduct it all today, and get the remainder back.

Sale of a Business

Selling a company for $20M. Pledge to your alma mater, protect assets from the windfall, and pass wealth to your children tax-free.

Real Estate Exit

A family sells a $5M commercial property with low basis. The OCLAT defers capital gains, funds a charitable annuity, and shelters proceeds for heirs.

Concentrated Stock

A C-suite executive holds $10M in employer stock. Contributing appreciated shares to an OCLAT eliminates the capital gains event entirely.

Estate Planning

A wealth advisor's client wants to reduce a $50M taxable estate. The OCLAT moves assets out while funding the client's charitable priorities.

The Vehicle

Four Benefits, One Pledge.

The Optimized CLAT is the definitive modern version of the 1969 Charitable Lead Annuity Trust — built to maximize your tax, philanthropic, and economic benefit in a single move. You pledge, it compounds, and you get it back. Here's what that means in practice:

Dollar-for-Dollar Tax Deduction

In the year you fund the OCLAT, you receive an income tax deduction equal to the full contribution amount — the same deduction as an outright charitable gift. On a $1M contribution, this typically translates to $300,000–$500,000 in immediate tax savings.

Up to 30% of AGI

Irrevocable Charitable Annuity

The OCLAT pays a structured, irrevocable annuity to the charities you select — universities, donor-advised funds, community foundations — over a 15–30 year term. Every dollar is real, committed, and collateralized from day one.

$1M → $3M+ to charity

Assets Returned to Your Family

At the end of the charitable term, the remaining assets — grown free of estate tax — transfer to your heirs free of gift and inheritance tax. At an assumed 8% return² over 30 years, a $1M OCLAT returns $5M+ to your family. That's the gift that rewards the giver.

1× – 5× returned at term end¹

Immediate Asset Protection

From the moment the OCLAT is funded, the contributed assets are permanently protected from your personal creditors, lawsuits, and divorcing spouses — and from those of your heirs. Estate tax exempt. Generation-skipping capable.

Zero estate tax on transfer

The Numbers

What Happens to Your Money

A single contribution, three outcomes — for your taxes, your charities, and your family. Model your own OCLAT and compare it head-to-head against doing nothing — estate tax and all.

Run My OCLAT Analysis

“The most powerful gifts are the ones donors live to see transform the world. We make that possible.”

Your Legacy Starts Now

Two Calls. Two Weeks.
An Irrevocable Legacy.

The most powerful gifts in history didn't change the world from a will. They changed it from conviction — now, irrevocably, with full force.

Fund your charities for decades, grow your family's wealth, and reflect the full measure of what you intended. Start with a confidential analysis.

Run My OCLAT Analysis Schedule a Consultation

Important Assumptions & Disclosures

1–5× returned to family. The range reflects the trust term you choose: at an assumed 8% annual return, a longer term compounds more before the remainder returns to your heirs (illustratively ~1× at 15 years, ~2× at 20 years, up to ~5× at 30 years). Shorter terms return less; results are not guaranteed and depend on actual investment performance, the §7520 rate at funding, and your tax situation.
8% assumed annual return. Used for illustration only. Modeled outcomes are stress-tested with Monte Carlo simulation across a range of market scenarios; actual returns will be higher or lower and may be negative in any given year. Not a projection or guarantee of future performance.
“Zero known IRS audits.” Reflects the experience of the OCLATs implemented to date by Jonathon Morrison; it is not a prediction that any individual trust will not be examined, and is not an assurance of any particular tax outcome.

[n]dowed does not provide legal or tax advice. Figures are illustrative and depend on your individual circumstances. Consult your own qualified tax and legal advisors before acting. See our Credentials & Track Record for methodology and sources.

Trusted by clients & advisors at