When people are looking to place a large sum of money and they do not want to invest in the ususal places ; they can establish an annuity. I have never done this but I have been asked many times to do this. So , I do not speak from experience. To my knowledge and insurance company or bank gets involved and invests this money which pays a small sum back each month to the person who donated the money to the non-profit . When this person dies the large sum of money is then given out right to the non-profit organization as a charitable donation. The donators receive a tax benefit and are also guaranteed a certain return on their money each month. Plus , they feel good about eventually leaving this donation to the non-profit. I would not attempt this transaction without a lawyer or the personnel of my trusted bank , loan association, etc. plus laws are probably different in each state, as well. Good luck, it is a win win for both parties . Many churches and colleges ask for funds this way and acquire trust funds for their future growth this way.