
The Donum Plan:
Magnify your Philanthropy, Optimize your tax benefits, and Build an enduring Legacy with the Donum Plan.
Experience the Benefits of Charitable Gift Financing
Private Individuals
Donum Plan’s Charitable Gift Financing Blueprint The Charitable Gift Financing Blueprint from Donum Plan is a sophisticated financial strategy crafted for high-income, high-net-worth individuals with a passion for philanthropy. It enables tax-deductible cash donations by leveraging specialized third-party financing, empowering you to amplify your charitable impact.
Legal Standpoint on Financed Charitable Gifts The IRS has affirmed, through Rev. Rul. 78-38 (1978-1 C.B. 67) and Granan v. Comm., 55 T.C. 753 (1971), that taxpayers using third-party debt to fund charitable contributions are entitled to a charitable contribution deduction under IRC §170(a) in the year the gift is made. This deduction is not deferred until the debt is repaid, providing immediate tax benefits.