Who's Eligible to Donate?
Each Pooled Income Fund (“PIF”) will accept contributions from individuals, trusts, estates and others. However, the income interest must be created for the life or lives of natural persons.
Generally Acceptable Contributions
- Cash
- Stocks
- Mutual funds
- Certain restricted securities or privately held stock
- Gifts of short-term or tax-exempt securities are not acceptable
Learn more about Gifting with Non-Cash Assets
A minimum initial donation of $20,000 is required, after which subsequent minimum donations of $5,000 may be made. Contributions of restricted and/or privately held stock have a $100,000 minimum and are accepted on a case-by-case basis.
Generate an Immediate Income Tax Deduction
Individual Donors are eligible for an itemized income tax deduction for their contributions to The U.S. Charitable Gift Trust®. The actual amount of the deduction is determined by analyzing several variables, including the fair market value of the gift, the age(s) and number of income beneficiaries and an IRS-determined rate of return.
Estimate Your Income Tax Deduction Calculator
Diversify Concentrated Holdings1
Persons who own a highly concentrated position in one security, can diversify their assets, potentially produce more income and provide more for charity.
Avoid Capital Gains Taxes
Donors gifting long-term appreciated securities avoid capital gains taxes.
Avoid Estate Taxes
Assets contributed to the PIF will be removed from the value of your estate for federal estate tax purposes and will avoid probate.
Tax law is subject to change. Consult your tax advisor to review your personal situation and tax law applicable at the time of your contribution.
1 Diversification cannot assure a profit or protect against losses.
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© Eaton Vance Distributors, Inc. All rights reserved. Two International Place, Boston, MA 02110.
The information on this Web page is for U.S. residents only. The information on this Web page does not constitute an offer to sell, or a solicitation of an offer to purchase, securities in any jurisdiction to any person to whom it is not lawful to make such an offer.
The U.S. Charitable Gift Trust® (the "Trust") is a tax-exempt public charity that receives donations from individuals, corporations and others, and that makes grants to numerous charitable organizations throughout the United States, including charities selected by the Trust and those recommended to the Trust by Donors and others authorized by the Donor to make grant recommendations. The Trust is located at Two International Place, Boston, MA 02110. Charitable contributions accepted by the Trust are irrevocable. Donors have no right to income or principal other than as provided by Pooled Income Fund accounts, and account values will fluctuate. The Trust and its Pooled Income Funds are not guaranteed or insured by any governmental body. The Trust is not available in Puerto Rico. A financial statement of the Trust, for whom the solicitation is being made, and a copy of the contract will be provided upon request. Prospective donors are encouraged to consult their tax advisors regarding their specific tax status before contributing.
Eaton Vance Distributors, Inc. is a paid solicitor which will receive as costs, expenses and fees a portion of the solicited funds raised through the solicitation campaign. For more complete information about such fees, please see the Trust’s Gifting Booklet dated June 30, 2016, as it may be amended.
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