The U. S. Charitable Gift Trust^®("USCGT") is a nonprofit, public charity which receives donations from individuals, corporations and others, as well as from its Donor Advised Fund, and makes grants to numerous charitable organizations throughout the United States, including charities selected by USCGT and those recommended by Donors and others authorized by the Donor to make grant recommendations. USCGT provides donors with a Donor Advised Fund which provides donors with the flexibility to make charitable donations when convenient, while spreading the grants to specific charities over a period of time, all without having to incur the additional costs and administrative burdens associated with the creation and operation of separate charitable foundations.

The Pooled Income Funds are separate charitable trusts established by USCGT. The Pooled Income Funds are designed to provide future support for USCGT (and eligible charities that receive grants from USCGT) and, at the same time, to provide a tax deduction to the Donor and a source of income for one or two beneficiaries. Each Fund makes available to you the tax advantages of planned giving otherwise available only to Donors making gifts through the establishment of individual charitable remainder trusts.

Eaton Vance Management, an investment adviser registered with the U.S. Securities and Exchange Commission, is the adviser and administrator of USCGT and its Pooled Income Funds; Eaton Vance has been providing professional investment management services since 1924. In the 1990s, Eaton Vance emerged as a unique and leading provider of a wide variety of tax-efficient products designed for persons subject to high rates of federal income and other taxes.