Interesting. An approach like this might work for a small organization that does not have a planned giving program and is not willing to accept hard to value or tricky assets, like S corp stock. With so many financial intermediaties available these days, a small nonprofit might team with advisors to help donors with hard to value assets, or closely held stock, even S corp stock, while the charity would receve in the end nothing other than cash - cash now. Many advisors specialize in working with small business owners. Many small nonprofits have passionate supporters, many of whom own businesses. Perhaps this could result in collaborations that benefit all concerned?