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For Universities & Nonprofits

Book 3× More
from Every Major Gift

The OCLAT lets your institution book an irrevocable, collateralized commitment on Day 1 — not a pledge that might never arrive. Your donors keep their wealth. You grow your endowment. Everybody wins.

3×
More vs. Revocable Pledge
Day 1
Bookable Commitment
10×
NGC vs. CRT
$1B+
Donations Irrevocably Committed
Why the OCLAT Matters to Your Institution

Three Problems the OCLAT Solves

Most planned gifts are revocable promises that evaporate when donors change their minds, change advisors, or simply pass away before fulfilling them. The OCLAT eliminates all three.

1
Irrevocable from Day 1
Unlike revocable pledges, the OCLAT is a legally binding, irrevocable trust. The donor can't rescind, redirect, or renegotiate. Your endowment team can book the full annuity stream — present-valued — the moment the trust is funded. No more phantom pledges.
2
Collateralized & Invested
The contributed assets sit in a trust managed by a professional trustee, growing over the term. Annuity payments are secured by the trust corpus itself — not by the donor's future net worth or willingness. The money is real, and it's already working.
3
Donors Say Yes More Often
Because the OCLAT returns assets to the donor's family at term-end, donors give larger amounts than they would through an outright gift. A donor who might pledge $1M outright will fund a $3M–$5M OCLAT — your institution receives more, not less.
Head-to-Head

OCLAT vs. CRT — For Your Institution

Your development team probably already knows the CRT — and the revocable gift in a will. Here's what the OCLAT changes for your endowment.

Feature OCLAT CRT Revocable Gift
(gift in a will)
Total to charity ($1M funded) $3M+ over term $250K–$400K remainder Uncertain — can be revoked anytime
Bookable on Day 1? Yes — irrevocable annuity Potentially partial No — non-binding intention
Collateralized? Trust corpus backs every payment Charity waits for remainder No — nothing backs it
Donor's family keeps assets? Yes — remainder to heirs tax-free No — remainder goes to charity Yes — until death
Donor willingness to fund Higher — family gets assets back Lower — family gives up principal High — but easily changed later
New Gifts & Commitments (NGC) Same as outright cash gift — booked 100% in year one 1× baseline Reduced credit — revocable
IRS-compliant? Yes — §170, IRC §7520 Yes — §664 Yes — but no deduction today
How It Works for Your Team

From Prospect to Booked Gift

Your development officer identifies the donor. We handle everything else — trust design, tax modeling, legal drafting, trustee coordination — in just two calls over two weeks.

1
Identify the Prospect
Any donor with $1M+ in assets and philanthropic intent is a candidate. Ideal prospects are already considering a planned gift, a naming opportunity, or a major endowment contribution.
Your Development Team
2
We Model the OCLAT
Within the first call, we produce a full tax and financial model — personalized to the donor's age, assets, §7520 rate, and charitable goals. The model shows exactly what the charity receives, what the family keeps, and the tax savings.
[n]dowed · Two Calls, Two Weeks
3
Joint Presentation to Donor
We present alongside your team — or privately to the donor and their advisors. The pitch is simple: "Give more to the charity, keep your family's wealth, and get a full tax deduction today."
Collaborative
4
Trust Is Funded
Once the donor approves, the OCLAT is drafted, reviewed, and funded. The irrevocable annuity stream begins. Your institution can book the present value of the full commitment immediately.
Bookable Immediately
5
Annuity Payments Flow
Over the 15–30 year term, structured annuity payments flow to your endowment on schedule. No follow-up required, no pledge reminders, no risk of donor default. The trust handles everything.
15–30 Year Stream
Three Campaign Frames

Three Ways to Run the Campaign

Every OCLAT campaign draws on the same vehicle, but speaks to a different donor psychology. Lead with Add-a-Zero, then layer in matching and the get-back frame — or run all three at once.

Campaign No. 1
Add-a-Zero
Turn a $100K annual gift into a $1M irrevocable commitment. The OCLAT's structure lets donors commit at a scale they'd never consider with a traditional outright gift — because their family isn't being disinherited. The flagship frame for major-gift conversations.
Campaign No. 2
Matching
Every new OCLAT is matched dollar-for-dollar by the board or a lead donor. The institution doubles each commitment, and the endowment grows at twice the speed — with irrevocable, collateralized commitments from Day 1.
Campaign No. 3
Give & Get Back
Purpose-built for donors hesitant to give outright because they cannot afford to lose the capital. The donor funds an OCLAT, the endowment receives irrevocable annuity payments, and the donor's family receives the remainder — principal plus growth.
★
A Dedicated Gift Officer — On Us

[n]dowed provides a full-time gift officer embedded at your institution to run every campaign from prospect identification through close. No added headcount, no management overhead, no cost to the university — just an experienced fundraiser focused entirely on OCLAT pipeline and donor stewardship.

2024 CASE Update · Game-Changer

$10M OCLAT = $10M NGC Credit in Year One

The Council for Advancement and Support of Education (CASE) has updated its Global Reporting Standards. The entire documented committed value of an irrevocable multi-year commitment now counts as New Funds Committed in the year the commitment is made — not capped at five years.

What This Means for Your Gift Officers

A gift officer who secures a 20- or 30-year OCLAT can now count the entire present value of the annuity stream as NGC in year one. The fundraiser has no incentive to avoid back-loaded charitable contributions, because present value is always equal to the donor's total OCLAT contribution. This is a transformational shift in the field.

100%
NGC credit in Year 1
Irrevocable
Legally enforceable · collateralized
IRS-rate
Present value at §7520
Source: CASE Global Reporting Standards — 2024 Update
Common Questions from Gift Officers

What Your Team Needs to Know

"Can we count this in our campaign totals?"
Yes. Under the 2024 CASE Global Reporting Standards update, the entire present value of an irrevocable OCLAT counts as New Funds Committed (NFC) in year one — not capped at five years. A $10M OCLAT = $10M NGC credit, booked immediately. This is a hard number backed by a funded, collateralized trust.
"What if the donor's assets underperform?"
The annuity is a fixed obligation of the trust, not a percentage of assets. Payments are made regardless of investment performance. The trust is structured with conservative assumptions — at the §7520 rate floor — so underperformance risk is engineered out.
"How is this different from a regular CLAT?"
The OCLAT is the "optimized" version — back-loaded annuity payments, zeroed-out gift tax deduction, and a structure designed to maximize both the charity's take and the family's remainder. Unlike a CRT, the university/charity is in first position and the donation isn't at risk.
"Does this compete with our existing planned giving?"
No — it complements. The OCLAT appeals to donors who would never make an outright gift of this size because they won't disinherit their families. It opens a new tier of giving, not a substitute for existing vehicles.
"What's our institution's role?"
You identify the donor and make the introduction. [n]dowed handles trust design, tax modeling, legal drafting, and trustee coordination. Your team gets the relationship credit. We do the technical work.
"How will this lead to bigger donations?"
The OCLAT encourages donors to give more because they receive the donation back. For example, a $1M donation leads to $5M returned to the family, assuming an 8% annual return. When donors know their family isn't being disinherited, they give at a scale they'd never consider with a traditional outright gift.
"We don't have the staff capacity for a new program."
[n]dowed provides a fully turnkey platform covering all legal, administrative, compliance, and donor stewardship. We can also embed a dedicated full-time gift officer at your institution at no cost — bolstering pipeline capacity without adding to your payroll or management overhead. Your gift officers handle the relationships; we handle the complexity.
"Can the donor qualify even without a taxable estate?"
Yes. Unlike traditional estate-planning tools, the OCLAT's primary benefits — an upfront income tax deduction, the Give/Grow/Get Back return, and irrevocable commitment — do not depend on estate tax exposure. The OCLAT is equally compelling to donors with no taxable estate, broadening your eligible donor pool substantially.
"Can we grant naming rights on an irrevocable commitment?"
Yes. The OCLAT creates an irrevocable, collateralized, multi-decade payment stream — providing a compelling basis to grant naming rights at the point of commitment rather than cash receipt. Duke University has adopted precisely this approach for irrevocable planned gifts.
250+
OCLATs Funded
$1B+
Committed
Zero
Known IRS Audits
12
Published Articles
2
Peer-Reviewed Features
Next Step

Ready to Grow Your Endowment?

Schedule a briefing for your development team. We'll model a scenario based on your institution's donor profile — no cost, no commitment.

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