| The
U. S. Charitable Gift TrustTM ("USCGT")
is a nonprofit, public charity which receives donations from
individuals, corporations and others, and makes grants to
numerous charitable organizations throughout the United States,
including charities selected by The USCGT and those recommended
by Donors and others authorized by the Donor to make grant
recommendations. The USCGT provides donors with Charitable
Giving Accounts("CGA") which provide
donors with the flexibility to have charitable donations made
convenient for the donors, while spreading the grants to specific
charities over a period of time all without having to incur
the additional costs and administrative burdens associated
with the creation and operation of separate charitable foundations.
The Pooled Income
Funds are separate charitable trusts established
by USCGT. The Pooled Income Funds are designed to provide
future support for USCGT (and eligible charities that
receive grants from USCGT) and, at the same time, to provide
a tax deduction to the Donor and a source of income for one
or two beneficiaries. Each Fund makes available to you the
tax advantages of planned giving otherwise available only
to Donors making gifts through the establishment of individual
charitable remainder trusts.
Eaton Vance Management,
an investment adviser registered with the U.S. Securities
and Exchange Commission ("SEC"), is the adviser and administrator
of USCGT and its Pooled Income Funds; Eaton Vance has been providing
professional investment management services since 1924. In
the 1990s, Eaton Vance emerged as a unique and leading provider
of a wide variety of tax-efficient products designed for persons
subject to high rates of federal income and other taxes.
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