The U.S. Charitable Gift Trust® now offers Responsible Investing funds. Learn how these funds managed by Calvert Research and Management may help you align your Donor Advised Fund account with your values.
Including your children and grandchildren in planned gifting strategies is an excellent way of teaching future generations to think beyond themselves and make a difference in multiple communities.
Avoiding Capital Gains Tax on Gifts of Appreciated Securities
Estimates federal income tax deduction for a Donor based on specified parameters. The Donor’s actual deduction will vary depending on individual circumstances.
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.
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
To comply with federal law applicable to pooled income funds, the Legacy Income Trusts will not accept contributions of federally tax-exempt securities or shares of funds holding federally tax-exempt securities. The Legacy Income Trusts will also not accept contributions of securities that have been held by the Donor for one year or less. Subject to the approval of Eaton Vance Trust Company (Trustee), the Legacy Income Trusts may accept certain privately held or restricted stock. All transferred property must be free and clear of any liens, encumbrances or other adverse claims. Depending on the Donor’s relationship to his or her designated income beneficiaries, a contribution to a Legacy Income Trust may have federal gift or estate tax consequences for the Donor; naming certain individuals as income beneficiaries may also have federal generation-skipping transfer tax implications for the Donor or income beneficiaries. See “Tax Considerations” in the Legacy Income Trusts’ current Information Statement (Information Statement).
All grants are subject to the determination of the Gift Trust that the grant recipient is a qualified charitable organization and that the grant otherwise meets all applicable legal requirements.
Grants to qualified charitable organizations are made through the donor-advised fund sub-account of the Gift Trust (Charitable Account) into which a Donor's Legacy Income Trust account converts.
The information contained in this section of the website is designed solely for professional clients.
If you are not a professional client you should not proceed any further. The content should not be looked at or distributed to retail clients.
Certain products and services mentioned on this website may not be eligible for sale in some states or countries and they may not
be suitable for all types of investors. This website does not constitute an offer or solicitation and is not directed at you if US Charitable Gift Trust Management
(International) ltd (EVMI) is prohibited by any law of any jurisdiction from making the information on this website available to you and is not
intended for any use that would be contrary to local law or regulation. No products and services mentioned on this website must be promoted in
any jurisdiction where this would not be permitted.
This website does not constitute investment, legal or tax advice with respect to our products and services and it is important
that you do not rely on its content when making an investment decision. You should obtain relevant and specific professional advice before making
any decision to enter into an investment transaction. EVMI does not represent that the information on this website, including any third party
information, is accurate or complete and it should not be relied upon as such. Past performance is not a guide to future returns.
The value of investment funds and the income therefrom may go down as well as up and you may not get back the original amount invested.
Your capital could be at risk. You are not certain to make money from your investments and you may lose money. Exchange rates may cause the value of
overseas investments and the income therefrom to rise and fall.
Information in this section may contain statements that are not historical facts, referred to as forward-looking statements.
A Fund’s future results may differ significantly from those stated in forward-looking statements, depending on factors such as changes in
securities or financial markets or general economic conditions, the volume of sales and purchases of Fund shares, the continuation of advisory,
administrative and service contracts, and other risks.
All information in this section are for "Professional Client ONLY". To access this website users must qualify as a "Professional
client". Any person who does not fall into the categories listed above should not rely on the information contained in this website.
By clicking the Okay button below, you confirm that you are from an eligible jurisdiction to review material relating to the
Fund or Strategies (or are authorised to conduct investment business in the jurisdiction within which you are resident and under the law of that
jurisdiction, you are authorised to view material relating to collective investment schemes) and that you are a Professional Client.
Disclosure - Restricted content
The information contained in this section of the website is designed solely for professional clients.
If you are not a professional client you should not proceed any further. The content should not be looked at or distributed to retail clients.
Certain products and services mentioned on this website may not be eligible for sale in some states or countries and they may not
be suitable for all types of investors. This website does not constitute an offer or solicitation and is not directed at you if US Charitable Gift Trust Management
(International) ltd (EVMI) is prohibited by any law of any jurisdiction from making the information on this website available to you and is not
intended for any use that would be contrary to local law or regulation. No products and services mentioned on this website must be promoted in
any jurisdiction where this would not be permitted.
This website does not constitute investment, legal or tax advice with respect to our products and services and it is important
that you do not rely on its content when making an investment decision. You should obtain relevant and specific professional advice before making
any decision to enter into an investment transaction. EVMI does not represent that the information on this website, including any third party
information, is accurate or complete and it should not be relied upon as such. Past performance is not a guide to future returns.
The value of investment funds and the income therefrom may go down as well as up and you may not get back the original amount invested.
Your capital could be at risk. You are not certain to make money from your investments and you may lose money. Exchange rates may cause the value of
overseas investments and the income therefrom to rise and fall.
Information in this section may contain statements that are not historical facts, referred to as forward-looking statements.
A Fund’s future results may differ significantly from those stated in forward-looking statements, depending on factors such as changes in
securities or financial markets or general economic conditions, the volume of sales and purchases of Fund shares, the continuation of advisory,
administrative and service contracts, and other risks.
All information in this section are for "Professional Client ONLY". To access this website users must qualify as a "Professional
client". Any person who does not fall into the categories listed above should not rely on the information contained in this website.
By clicking the Okay button below, you confirm that you are from an eligible jurisdiction to review material relating to the
Fund or Strategies (or are authorised to conduct investment business in the jurisdiction within which you are resident and under the law of that
jurisdiction, you are authorised to view material relating to collective investment schemes) and that you are a Professional Client.
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The information contained in this section of the website is designed solely for professional clients. If you are not a professional client you should not proceed any further. The content should not be looked at or distributed to retail clients.
By clicking the box below, you confirm that you are from an eligible jurisdiction to review material relating to the Fund (or are authorised to conduct investment business in the jurisdiction within which you are resident and under the law of that jurisdiction, you are authorised to view material relating to collective investment schemes).
GENERAL DISCLAIMER
Certain products and services mentioned on this website may not be eligible for sale in some states or countries and they may not be suitable for all types of investors. This website does not constitute an offer or solicitation and is not directed at you if Eaton Vance Management (International) ltd (EVMI) is prohibited by any law of any jurisdiction from making the information on this website available to you and is not intended for any use that would be contrary to local law or regulation. No products and services mentioned on this website must be promoted in any jurisdiction where this would not be permitted.
This website does not constitute investment, legal or tax advice with respect to our products and services and it is important that you do not rely on its content when making an investment decision. You should obtain relevant and specific professional advice before making any decision to enter into an investment transaction. EVMI does not represent that the information on this website, including any third party information, is accurate or complete and it should not be relied upon as such. Past performance is not a guide to future returns.
The value of investment funds and the income therefrom may go down as well as up and you may not get back the original amount invested. Your capital could be at risk. You are not certain to make money from your investments and you may lose money. Exchange rates may cause the value of overseas investments and the income therefrom to rise and fall.
Information in this section may contain statements that are not historical facts, referred to as forward-looking statements. A Fund’s future results may differ significantly from those stated in forward-looking statements, depending on factors such as changes in securities or financial markets or general economic conditions, the volume of sales and purchases of Fund shares, the continuation of advisory, administrative and service contracts, and other risks.
QIAIF DISCLAIMER
The Fund is an umbrella fund of the Eaton Vance Institutional Funds plc (the "Company"), a public limited company with variable capital with segregated liability between sub-funds incorporated in Ireland pursuant to the Companies Acts. The Company is authorised and regulated by the Central Bank of Ireland as a Qualified Investors Alternative Investment Fund (QIAIF) and solely intended for Qualified Investors (as defined in the Fund prospectus).
The Fund is currently authorised in Ireland only and as a QIAIF the Company may apply for recognition by other EU Member States. The QIAIF mentioned on this website may not be eligible for sale in some countries.
This website is not intended to distribute or offer or solicit the sale of shares or units in the Fund and any jurisdiction in which such distribution, or offer or solicitation would be considered contrary to local law or regulation.
