The Give and Gain concept was formulated by Joseph J. Brennan, K.M., in 1955. Joe's expressed mission was to provide individuals with tax-saving opportunities to financially support charitable organizations while also retaining valuable assets for their families whom they worked a lifetime to support.

     Joseph and Ann Brennan visited the Vatican in March of 2002 to introduce the concept of charitable giving to Cor Unum.

     Paul Joseph Cardinal Cordes, President of the Pontifical Council Cor Unum provided Mr. and Mrs. Brennan with a letter dated May 26, 2003. In this correspondence, the Cardinal stated, “…The Pontifical Council is pleased to acknowledge your efforts in arranging the working agreement… the charitable projects of the Successor of Peter will strengthen the relief of those in dire need.” The Papal Office, On July 30, 2003, wrote these words to Joe and Ann: “…The Holy Father thanks you for the documentation which you presented for his acceptance at the Audience of 8 July, 2003… His Holiness is grateful for your generous activities on behalf of the needy.”

      Cor Unum was established by His Holiness, Pope Paul VI on July 15, 1971 and now continues under His Holiness, Pope Francis. The Holy Father has designated Cor Unum under the new office of "Dicastery for Promoting Integral Human Development". Cardinal Peter Turkson is the first Prefect effective January 1, 2017.