Overview
A fund whose principal is preserved in perpetuity while only the investment income (or a prudent spending percentage under UPMIFA) is distributed each year. It gives an institution or cause a permanent, self-sustaining source of funding that can outlast its founders by generations.
Best For
- Institutions wanting a permanent funding base
- Donors creating a lasting, name-bearing legacy
- Causes needing predictable annual support indefinitely
📊 Key Tax & Giving Advantage
Creates perpetual, self-renewing support; gifts to a qualifying endowment are deductible at charitable limits.
Considerations
- Spending policy is governed by UPMIFA and the trust terms
- Inflation and market cycles affect real spending power
- Purpose should be drafted broadly enough to remain relevant
Interested in Perpetual Endowment Trust?
Every philanthropic structure should be tailored to your assets, goals, and state law. Request a private consultation and we'll help you choose and establish the right vehicle.
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