A method for enabling a qualified organization to raise or borrow an amount of capital that is required for a planned project and for subsequently eliminating the obligation to repay the debt principal comprises establishing a pool of potential investors to receive an offer to purchase tax-exempt bonds of the qualified organization in order to raise the capital required by the qualified organization, offering the tax-exempt bonds to selected investors in the pool of potential investors, receiving an amount of funds from at least one selected investor to purchase the tax-exempt bonds; establishing an individual charitable remainder trust with the tax-exempt bonds of the qualified organization contributed as assets by the at least one selected investor, and specifying the qualified organization as a residual beneficiary of the charitable remainder trust.