Maximize Charitable
Giving Strategies

Clients with complex tax challenges, legacy plans and wealth goals may benefit from taking a more-strategic investment approach to philanthropy.

 
image

TOOLS & CALCULATORS

Show clients the charitable income tax deduction available to U.S. Legacy Income Trust® Donors, and compare it with other charitable planned-giving instruments.*

*The U.S. Legacy Income Trusts® are offered by the U.S. Charitable Gift Trust®.

image

SPOTLIGHT STRATEGIES

image

The U.S. Charitable Gift Trust® offers a number of innovative charitable giving solutions for investors, including U.S. Legacy Income Trusts® and Donor-Advised Funds.

Explore the potential benefits and advantages of U.S. Legacy Income Trusts®.
LEARN MORE
Explore the potential benefits and advantages of Donor-Advised Funds. LEARN MORE

 

 

ACTIONABLE INSIGHTS

Focus and reinforce your client conversations with practical, relevant commentary from the U.S. Charitable Gift Trust®.

  • The Philanthropist newsletter (Summer 2020)
    ACCESS
  • The Philanthropist newsletter (Spring 2020)
    ACCESS
  •  

ADVISOR RESOURCES

Dive deeper into our spotlight strategies and stay on top of market trends with resources from Eaton Vance and the U.S. Charitable Gift Trust®.

State and Local Tax Treament of Charitable Contributions

LEARN MORE

Securing income for retirement

LEARN MORE

Are you considering setting up a private family foundation?

LEARN MORE
 
 
 

The U.S. Charitable Gift Trust® (Gift Trust) is a tax-exempt public charity offering donor-advised funds. All activities of the Gift Trust and the U.S. Legacy Income Trusts (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 Contributions cannot be rescinded or changed, and are subject to the exclusive legal control of the Gift Trust, the Trustee and the Board of Directors.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 Legacy Income Trusts should be motivated by charitable intent. As charitable giving vehicles, 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 a Legacy Income Trust will vary based on individual circumstances. Prospective Donors should consult their own tax advisors. Distributions to income beneficiaries are not guaranteed by any party, and are subject to investment risk. In considering potential changes in annual 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 the Gift Trust nor the Legacy Income Trusts is guaranteed or insured by the United States or any of its agencies or instrumentalities. Contributions are not insured by the Federal Deposit Insurance Corporation and are not deposits or other obligations of, or guaranteed by, any depository institution.

Eaton Vance Distributors, Inc. 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.