Example - Pooled Income Fund

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Pooled Income
Trust Fund
Donors gift assets to the pooled income trust fund, which is maintained by the organization.
The fund pays an annual income to the donors, which is based on the unit value of their gift.
Each donor receives an income tax deduction for the present value of his/her future gift to the organization.
The remaining value of the trust is passed to the organization for use at final donor's death.

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