Pooled Income Fund Benefits

Individual donors are eligible for an itemized income tax deduction for their contributions to The U.S. Charitable Gift Trust® ("USCGT"). The actual amount of the deduction is determined by analyzing several variables, including the fair market value of the gift, the age(s) and number of income beneficiaries and the pool's anticipated rates of return.

You may receive monthly income for life, joint lives or for the life of up to two income beneficiaries. Income distributed by the pool is considered ordinary income and is subject to income tax.

Persons who own a highly concentrated position in one security, can diversify their assets, potentially produce more income and provide more for charity.

Donors gifting long-term appreciated securities avoid capital gains taxes.

The assets contributed to the Funds will be removed from the value of your estate for federal estate tax purposes and may avoid probate.

Designated successor donor advisors may recommend charitable organizations to receive the charitable remainder interests after the last income beneficiary dies. This allows you to establish a philanthropic tradition for your children or other important people in your life.

An account costs almost nothing to establish and no out-of-pocket expenses are required for account maintenance. In addition, there are no legal or transaction fees.

The Funds' Trustee handles all of the record keeping and sends contribution confirmations that include a Trustee's calculation of the associated income tax deduction. You will receive a  Substitute Form K-1 documenting the amount of taxable income; in accordance with IRS regulations, this will be mailed by April 15 of the following year.

You will receive written confirmation of all contributions to the account plus quarterly and year-end statements showing the value of the Pooled Income Fund(s) you have chosen.

All three Pooled Income Funds are managed by the professionals at Eaton Vance and its affiliates. The amount of income paid to you will be determined by the performance of the Pooled Income Fund(s) you have chosen.

The charitable contributions accepted by USCGT are irrevocable. Account values will fluctuate. The Funds are not guaranteed or insured by any governmental body. Potential donors should consult their tax advisors. The Funds are not available in Puerto Rico.

All information herein is qualified by the of the Trust, which contains more details (including annual fees).