In short, shared interest agreements are agreements in which a nonprofit shares the benefits of assets with other beneficiaries, who are generally not non-profit organizations. The beneficiary companies or individuals receive, during the term of the agreement, either liquidity, other assets called policy rates, or a part of the assets remaining at the end of the maturity, called residual interest. Split interest agreements have a number of potential structures and characteristics, including invocation or irrevocable. The duration of a split interest agreement usually extends over a number of years or a period that ends when a given event occurs. As a rule, this event is the death of the donor or the main beneficiary. .