Donor and Financial AdvisorAccount Access
Currently Offered Trusts
Original Trusts (no longer available for contribution)
< BACK TO LEGACY INCOME TRUSTS
The table below indicates the potential charitable income tax deduction available to Donors contributing to a currently offered U.S. Legacy Income Trust® (Trust) in 2023, which varies as a percentage of the contribution value based on the number of individual income beneficiaries designated and their ages (as of nearest birthday) on the date of contribution.
The table assumes that a Donor's individual income beneficiaries are all the same age. See the Charitable Income Tax Deduction Calculator to determine the potential charitable income tax deduction available to Donors designating different numbers and ages of individual income beneficiaries.
Please refer to the notes below for important disclosures. Potential Donors should consult their own tax advisors before contributing.
The percentages of contribution value indicated above apply to U.S. individual taxpayers contributing property to a Trust in 2023, and reflect applicable federal guidelines for determining the deductibility of contributions to a pooled income fund prior to completion of the fund’s third tax year. Ages of individual income beneficiaries are based on their nearest birthday as of the date of contribution. Deduction percentages shown above for multiple individual income beneficiaries assume they are the same age. Where not the same age, the allowable deduction is based primarily on the age of the youngest beneficiary and increases (toward the single beneficiary deduction percentage) as the age differential widens and the number of individual income beneficiaries is reduced. The itemized federal income tax deduction available to individual taxpayers in the tax year of contribution for qualified charitable gifts to public charities is generally limited to not more than 60% of the taxpayer’s “contribution base” (essentially, federal adjusted gross income, hereafter referred to as AGI) for cash contributions, 50% of the donor’s AGI for gifts of appreciated property for which the Donor elects to base the charitable deduction on the fair market value of the property less the amount of the property’s appreciation from cost or other tax basis, and 30% of the Donor’s AGI for other gifts of appreciated property, with the balance carried forward for up to five years after the year the contribution is made. In addition to the federal income tax deduction for qualified gifts to charity, a number of states and local jurisdictions that tax individual income also permit resident individual taxpayers to deduct or receive a tax credit for qualified gifts to charity, subject to certain limitations. See “Tax Considerations – Charitable Income Tax Deductions” in the Trusts’ current Information Statements (Information Statements) for additional information.
For each contribution to a Trust, the Trust’s Administrator will provide the Donor with a written acknowledgement of the contribution that will include a provisional calculation of the charitable remainder portion of the Donor’s contribution for purposes of determining the Donor’s federal income tax deduction.
Each Donor is responsible for reviewing and confirming the calculation with his or her own tax advisors.
This table is provided for illustrative purposes only and is not intended to provide, and should not be construed as providing, legal or tax advice. Each prospective Donor to a Trust should consult his or her own tax advisors with respect to the federal, state, local, and non-U.S. tax implications of a contribution to a Trust.
We apologize for the inconvenience but we are experiencing a technical issue.
We are working on a solution. Please try again later.
If you require further assistance, please call:1-800-836-2414.
You have already upgraded your account.
Please login using the link at the top of the page.
You have successfully un-subscribed from .
Thank you. All available selections have already been completed.
Manage your subscriptions
We have sent a verification email to . Please check your e-mail and click on the secured link to verify your account and complete the registration process.
Trouble receiving the verification email? Call 1-800-836-2414.
We are pleased to grant you access to this US Charitable Gift Trust website.
Please click here to be logged in with your username .
You have requested a change to your password. In order to process this request, a verification email has been sent to . When you receive this email, please click the link contained within the email to start the password reset process.
Trouble signing in? Call 1-800-836-2414.
Your account has limited access.
If you need further assistance, please call 1-800-836-2414.
Your account has been updated to use your new email address .
We have sent a verification email to with a verification link to confirm the change.
Your account has not yet been activated. We have sent a verification email to . If you'd like us to resend this, please click the Resend Email button below.
An e-mail verification has been re-sent to . Please check your e-mail and follow the instructions to complete the registration process.
An email has been sent to the email address containing a link to verify your credentials. Please check your e-mail and click on the secured link to complete your request.
For security purposes we could not complete your request. Please click here to receive a new link to access the requested content.
A new email has been sent to the email address containing a link to re-verify your credentials. Please check your e-mail and click on the secured link to complete your request.
You have been granted access to the requested content.
Click here to remain recognized on this device for future visits to uscharitablegifttrust.org
Click here if you are using a Public Computer or Shared Device.
Forgot your password?
If you need further assistance, please contact a representative of US Charitable Gift Trust at 1-800-836-2414.
If you are an individual investor and have an account with US Charitable Gift Trust, sign into your account here.
Please check the Fund Literature that you would like to subscribe to. Your subscriptions can be managed on your profile page.
If your download did not start automatically, please click here.
Sign up now for EV alerts for
Subscribe to new content: Register Already have an account? Sign In.
We have sent a verification email to . Please check your e-mail and click on the secured link to verify your subscription.
Subscribe to new content: Register
Want to manage your subscriptions? Sign In.
You have successfully subscribed to .
We have sent a verification email to . Please check your e-mail and click on the secured link to verify your request.
You have selected to receive email notifications for:
You are currently "Opted Out" of all US Charitable Gift Trust email communications. If you would like to be alerted of updates to your new subscription, please Opt In:
Already have an account? Sign In.
Trouble registering? Call 1-800-836-2414.
Already have an account? Access.
You are already subscribed to
Manage your subscriptions
NAV as of