THE PLANNED GIFT CALCULATOR

WHAT IS A POOLED INCOME FUND?
A pooled income fund ("fund") is a gift plan defined by federal tax law that allows you to provide income to yourself or others for life while making a generous gift to charity.

When you make a donation to a pooled income fund, your irrevocable gift of cash or securities is invested together with the gifts of all other donors to the fund. Each quarter, your proportional share of the fund's income is distributed to the income beneficiaries you have named. The amount distributed varies with the fund's investment performance.

When the last income beneficiary of your gift dies, the principal attributable to your gift is removed from the fund and given to the fund's charitable beneficiary, to be used for the purpose you designate.

BENEFITS INCLUDE:

1. You will qualify for a federal income tax deduction. Note that deductions for gifts of long-term appreciated property will be limited to 30% of your adjusted gross income and gifts of cash and non-appreciated property will be limited to 50% of your adjusted gross income. You may, if necessary, take unused deductions of either kind over the next five years, subject to the same 30% or 50% limitation.

2. The income beneficiaries you name will receive annual income for life.

3. If you make your Fund gift with an appreciated asset and the Fund sells it, you will incur no tax on the gain. If you were to sell such an asset yourself, you would owe tax on all the capital gain realized in the sale.

4. Your estate may enjoy reduced probate costs and estate taxes.

5. You will provide generous support of UW-L Foundation

   .

6. Your gift will benefit from expert asset management, provided by the same professionals who manage UW-L Foundation's endowment.

To perform calculations for the above option return to The Planned Gift Calculator and then click on "CALCULATIONS".