Dechomai Foundation, Inc.

What We Do

The Dechomai Foundation assists donors with non-cash asset donations,

charitable gift annuities and charitable remainder trusts.

Non-Cash Donations

The Dechomai Foundation’s foremost reason for existence is to help other

charitable institutions receive non-cash donations – donations that the charity

might not otherwise be able to accept.

We manage the entire process – from receiving the non-cash asset to

managing and liquidating the asset to finally granting the net proceeds to the

charity recommended by the donor (almost always the originating charity).

We have extensive experience in accepting real estate (commercial and

residential), many types limited partnerships, closely-held stock, restricted

stock, S-Corp stock, life insurance, notes, seats on financial exchanges and

other unusual assets – all subject to Board approval, of course.

A comprehensive description of the way a “typical” non-cash donation is

handled can be found in the

. While we

pride ourselves in being capable of handling just about all types of non-cash

donations, there are instances when our Board may decide to decline an

asset.

Charitable Gift Annuities

A charitable gift annuity is a simple contract whereby the donor contributes

property in exchange for a guaranteed lifetime income. Dechomai follows the

American Council on Gift Annuities suggested rates which typically range from

6.0-11.3%.

Dechomai may issue gift annuities in all states except: CA / FL / HI / MD / NJ /

NY / WI / SC / SD / ME / OR. We perform all administration and investment

management for the gift until the donor’s death, and then place the remainder

into a donor advised fund. The donor must grant out 100% of the remainder,

subject to the donor advised fund policies, to a US public charity. Prior to

executing a gift annuity contract, the donor will receive a disclosure letter, gift

illustration and fee schedule.

Charitable Remainder Trusts

Dechomai may also serve as trustee for charitable remainder trusts. This

may be for a short period of time – e.g., trusts funded with non-cash assets, or

for the entire trust term. Similar to charitable gift annuities, the trust’s

remainder will be deposited into a donor advised fund which then must be

granted out to a US public charity. Prior to naming Dechomai as the trustee,

the donor will receive a disclosure letter, gift illustration and fee schedule.

Dechomai Foundation, Inc.