Benefits

• Pooled Income Fund Benefits
• Donor Advised Fund Benefits

Pooled Income Funds

Generate an Immediate Income Tax Deduction

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.

Generate a Lifetime Income

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.

Diversify Concentrated Holdings

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

Avoid Capital Gains Taxes

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

Avoid Estate 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.

Create a Philanthropic Tradition

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.

Enjoy Low Costs

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.

Virtually No Paperwork

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.

Receive Regular Account Communications

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.

Benefit from Quality Money Management

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).

Donor Advised Fund

Generate an Immediate Income Tax Deduction

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.

Avoid Estate Taxes

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.

Avoid Capital Gains Taxes

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.

Create a Philanthropic Tradition

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

Gain the Advantages of a Private Foundation (without additional costs)

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.

Virtually No Paperwork

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

Receive Regular Account Communications

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.

Benefit from Quality Money Management

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).