Give · Grow · Get Back — OCLAT Calculator

Model your OCLAT — with and without.

Pick a contribution, term, and return. Watch the family remainder compound tax-free against a donor who skips the OCLAT — gets taxed, gives on the same schedule, and takes the estate-tax hit at year 30.

The Numbers

What Happens to Your Money

A single contribution. Three transformative outcomes — for your taxes, your charities, and your family. The OCLAT's NGC counts the same as an outright cash gift — the entire irrevocable present value is booked in year one.

Contribution
Term
Return
Immediate Tax Deduction
$1,000,000
Dollar-for-dollar. Year one.
Up to 30% of AGI
Total to Charity
$3,287,660
Irrevocable annuity payments over the full term
3.3× your contribution
Returned to Family
$4,793,304
Tax-free remainder after charitable term
Zero estate tax
OCLAT vs. No OCLAT
Family Wealth: With OCLAT vs. Without
With OCLAT — to family
No OCLAT — after estate tax
YOU CONTRIBUTE
Fund the OCLAT
$1,000,000
Cash, securities, or private equity transferred into the irrevocable trust.
TAX SAVINGS
Immediate Income Tax Savings
$370,000
At 37% bracket. Full dollar-for-dollar deduction with 5-year carryforward.
CHARITIES RECEIVE
Irrevocable Annuity
$3,287,660
Back-loaded payments to universities, foundations, or DAFs you select.
FAMILY RECEIVES
Tax-Free Remainder
$4,793,304
Assets grown free of estate tax transfer to your heirs. Zero gift or estate tax.
IRS Circular 230 Disclosure: Projections assume back-loaded 20% step-up annuity payments per IRS Rev. Proc. 2007-45, 37% tax bracket, and IRS §7520 rate of 5.0%. The “No OCLAT” line assumes the same donor forgoes the upfront deduction, pays income tax on the income, invests the after-tax proceeds at the same return, and makes the same charitable gifts on the same schedule — each gift earning an annual income-tax deduction at the donor’s marginal rate that is reinvested (shown net of tax on the reinvested gains). The remaining estate is then subject to a 40% federal estate tax at the end of the term. All figures are illustrative only and are not guarantees of future results. This does not constitute legal or tax advice. Consult qualified counsel.
Advanced Analysis — CLAT vs. Status Quo Calculator ▼
CLAT vs. Status Quo
See what happens when you use the OCLAT instead of paying tax and investing on your own
Live Calculator
Inputs
$500K
$1M
$2.5M
$5M
$10M
15 yr
20 yr
25 yr
30 yr
Level Equal payments
Max-Back Loaded 120% annual increase
6% Bonds
8% Stocks
10% Priv. Equity
15% Home Run
24%
32%
35%
37%
Top marginal:
This state does not allow a charitable deduction at the state level. The OCLAT deduction applies only to your federal return.
IRS Circular 230: These are projections only. Not tax or legal advice. Consult qualified counsel. §7520 rate auto-set to best available rate.
Outputs
With the OCLAT
Tax Deduction
$1,000,000
Dollar-for-dollar
Total to Charity
$3,243,398
3.2× your contribution
Remainder to Family
$6,811,602
Estate-tax FREE
Status Quo — Pay Tax, Invest, Give on Same Schedule
After-Tax Capital
$630,000
After 37% federal tax
Same Giving Schedule
$3,243,398
Same charity payments
Remainder to Family
$0
Account depleted
The OCLAT delivers dramatically more to your family
∞
More to family than Status Quo
$370K
Tax savings (Year 1)
3.2×
To charity vs. contribution
Growth Comparison
Family Remainder: CLAT vs. Status Quo
OCLAT Remainder
Status Quo Balance
IRS Circular 230 Disclosure: Projections assume OCLAT annuity payments per IRS Rev. Proc. 2007-45, §7520 rate auto-set to best available rate. Status Quo assumes same contribution taxed at selected bracket, invested at same return, with same charitable payment schedule. All figures are illustrative only and are not guarantees. Not legal or tax advice.