Donor Advised Fund Benefits

Individual donors are eligible for an immediate itemized income tax deduction for their contributions. Donors get the benefit of a deduction in the same year they make a gift but can take their time planning grant recommendations.

Assets contributed to the Donor Advised Fund ("DAF") will be removed from the value of your estate for federal estate tax purposes and will avoid probate.

Gifts of long-term appreciated securities avoid capital gains taxes and receive a deduction based on their market value. Short-term securities are also accepted but may provide a lower tax benefit.

You may name an individual(s) to recommend grants from the account upon your death, establishing a philanthropic tradition for future generations.

A DAF account costs nothing to establish and no out-of-pocket expenses are required for account maintenance, unlike a Private Foundation. Plus, with a DAF, there are no additional legal or transaction fees, and paperwork is minimal.

USCGT's Trustee handles all of the record keeping and sends contribution confirmations that include a calculation of the associated federal income tax deduction.

You will receive written confirmation of all contributions and grants, plus quarterly and year-end statements showing the value of your account and transaction details.

You can realize the growth potential of your gift by investing in one of USCGT's funds managed by professionals at Eaton Vance and its affiliates. You can also seek preservation of principal in a USCGT fund.

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).