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  • U.S. Legacy Income Trusts
  • Donor-Advised Fund and Pooled Income Funds
  • Legacy Income Trusts
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  • U.S. Legacy Income Trusts
  • Donor-Advised Fund and Pooled Income Funds
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  • Overview
  • Currently Offered Trusts
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  • U.S. Legacy Income Trust I.3
  • U.S. Legacy Income Trust II.3
  • U.S. Legacy Income Trust III.3
  • U.S. Legacy Income Trust IV.3
  • U.S. Legacy Income Trust V.3
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  • U.S. Legacy Income Trust I
  • U.S. Legacy Income Trust II
  • U.S. Legacy Income Trust III
  • U.S. Legacy Income Trust IV
  • U.S. Legacy Income Trust V
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  • U.S. Legacy Income Trust I.2
  • U.S. Legacy Income Trust II.2
  • U.S. Legacy Income Trust III.2
  • U.S. Legacy Income Trust IV.2
  • U.S. Legacy Income Trust V.2
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  • Overview
  • How the Donor-Advised Funds Work
  • How to Set Up a Donor-Advised Fund Account
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Resources
  • Overview
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  • Questions and Answers
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  • Charitable Income Tax Deduction Table
  • State and Local Tax Treatment of Charitable Contributions
  • Charitable Income Tax Deduction Comparison Calculator
Back
  • Overview
  • Charitable Research
  • Insights
  • Board of Directors
  • U.S. Legacy Income Trust Literature and Forms
  • Questions and Answers
Back
  • Charitable Income Tax Deduction Table
  • State and Local Tax Treatment of Charitable Contributions
  • Charitable Income Tax Deduction Comparison Calculator
  • Legacy Income Trusts
  • Donor-Advised Funds
  • Resources
  • Overview
  • Currently Offered Trusts
  • Series 1 Trusts
  • Series 2 Trusts
  • U.S. Legacy Income Trust I.3
  • U.S. Legacy Income Trust II.3
  • U.S. Legacy Income Trust III.3
  • U.S. Legacy Income Trust IV.3
  • U.S. Legacy Income Trust V.3
  • U.S. Legacy Income Trust I
  • U.S. Legacy Income Trust II
  • U.S. Legacy Income Trust III
  • U.S. Legacy Income Trust IV
  • U.S. Legacy Income Trust V
  • U.S. Legacy Income Trust I.2
  • U.S. Legacy Income Trust II.2
  • U.S. Legacy Income Trust III.2
  • U.S. Legacy Income Trust IV.2
  • U.S. Legacy Income Trust V.2
  • Overview
  • How the Donor-Advised Funds Work
  • How to Set Up a Donor-Advised Fund Account
  • Bequests and Estate Plan Gifts
  • Corporate Giving
  • Charitable Organizations
  • Donor-Advised Funds Literature and Forms
  • Overview
  • Charitable Research
  • Insights
  • Board of Directors
  • U.S. Legacy Income Trust Literature and Forms
  • Questions and Answers
    Tools
  • Charitable Income Tax Deduction Table
  • State and Local Tax Treatment of Charitable Contributions
  • Charitable Income Tax Deduction Comparison Calculator

Insights

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Insight Article
Talk to Clients’ Families about Charitable Giving ahead of the Great Wealth Transfer

As we await the largest-ever generational wealth transfer, it’s more important than ever for advisors to engage with their clients and their clients’ families to ensure charitable planning meets the future wants and needs of heirs.

Mar 31, 2025
Article
Combine a Roth Conversion with a Charitable Giving Strategy

Oct 31, 2024
Article
Pooled Income Funds Potentially Offer Benefits Beyond New Law Expanding IRA Charitable Rollover

Oct 31, 2024
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© Eaton Vance Distributors, Inc. All rights reserved. One Post Office Square, Boston, MA 02109.

U.S. Legacy Income Trusts® (Legacy Income Trusts) are pooled income funds described in Section 642(c)(5) of the Internal Revenue Code established by U.S. Charitable Gift Trust® (Gift Trust), a tax-exempt public charity offering donor-advised funds. All activities of the Gift Trust and the Legacy Income Trusts and the participation of Donors and income beneficiaries in the Legacy Income Trusts are subject to the requirements of state and federal law, the terms and conditions of the applicable Declaration of Trust, the current information statement and/or gifting booklet and the completed forms submitted by each Donor. The Board of Directors of the Gift Trust (Board of Directors) reserves the right to modify the program of the Gift Trust and the Legacy Income Trusts at any time, subject to the provisions of the applicable Declaration of Trust and state and federal law. Any contribution to the Gift Trust or a Legacy Income Trust, once accepted by Eaton Vance Trust Company (Trustee), represents an irrevocable commitment. Contributions cannot be rescinded or changed, and are subject to the exclusive legal control of the Gift Trust, the Trustee and the Board of Directors. Donors to the Gift Trust and the Legacy Income Trusts should be motivated by charitable intent. As charitable giving vehicles, the Gift Trust and the Legacy Income Trusts should not be treated as, and are not designed to compete with, investments made for private gain. An intention to benefit the Gift Trust and one or more qualified charitable organizations eligible for support by the Gift Trust should be a significant part of the decision to contribute. The tax consequences of contributing to the Gift Trust or a Legacy Income Trust will vary based on individual circumstances. Prospective Donors should consult their own tax advisors. Distributions to Legacy Income Trust income beneficiaries are not guaranteed by any party, and are subject to investment risk. In considering potential changes in the distribution rates of the Legacy Income Trusts, the Trustee will assess their long-term earnings potential and seek to balance the interests of current and future income beneficiaries and the charitable remainder interests. Neither the Gift Trust nor the Legacy Income Trusts has been registered under federal securities laws, pursuant to available exemptions. Neither of the Gift Trust nor the Legacy Income Trusts is guaranteed or insured by the United States or any of its agencies or instrumentalities.

Eaton Vance Distributors, Inc. (Placement Agent) is a paid solicitor of the Gift Trust and the Legacy Income Trusts, receiving compensation as described in the applicable information statement or gifting booklet.

This site and the materials herein are directed only to certain types of contributors and to persons in the United States where the Gift Trust and Legacy Income Trusts are authorized for distribution.

The foregoing discussion applies to the currently offered Legacy Income Trusts and the predecessor Legacy Income Trusts established by the Gift Trust in 2019, which ceased accepting new contributions on January 1, 2022. This discussion also applies to the pooled income funds established by the Gift Trust prior to the Legacy Income Trusts, which are also no longer accepting new contributions.

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