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🤝 Split-Interest Trusts

Pooled Income Fund

Overview

A single fund maintained by a sponsoring public charity into which many donors contribute. Contributions are commingled and invested together; each donor receives a pro-rata share of the fund's actual income for life, and at death their portion passes to the sponsoring charity. It delivers remainder-trust-style benefits without the cost of establishing a standalone trust.

Best For

📊 Key Tax & Giving Advantage

Immediate income-tax deduction and bypass of capital gains on appreciated contributions, with no setup of a separate trust required.

Considerations

Interested in Pooled Income Fund?

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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