Important Dates for Year-end Contributions

The U.S. Legacy Income Trusts® (Legacy Income Trusts) are next-generation charitable planned-giving instruments established by the U.S. Charitable Gift Trust® (Gift Trust), a tax-exempt public charity offering donor-advised funds. The Legacy Income Trusts and the Gift Trust are sponsored by Eaton Vance Management (Eaton Vance), a longtime leader in wealth management solutions. Eaton Vance is part of Morgan Stanley Investment Management, the asset management division of Morgan Stanley.

The Legacy Income Trusts provide Donors contributing cash and/or acceptable securities with the opportunity to:

  • Avoid recognition of capital gains on contributions of appreciated assets
  • Receive a federal income tax deduction based on the charitable remainder portion of the contribution value
  • Provide monthly distributions of tax-advantaged income for life to up to ten individual income beneficiaries designated by the Donor
  • Make grants to qualified charitable organizations selected by the Donor or his or her designee following the death of the last-surviving of the Donor's individual income beneficiaries

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