Pooled Income Funds

Donors wishing to make a gift of modest size that can be increased at a later date may want to consider the UCSF Foundation's pooled income fund. Gifts to the pooled income fund are easy to make and easy for UCSF to administer.

The minimum initial gift to the pooled income fund is $5,000. Each gift is combined with gifts from other donors and invested primarily for high, stable income. Each named income beneficiary receives a proportionate share of the fund's annual net earnings, which, when received, is taxed as ordinary income.

Generally speaking, only cash or readily marketable securities can be contributed to a pooled income fund. A gift to the UCSF Foundation pooled income fund can, in addition to a charitable deduction, provide a donor with a low-cost opportunity for lifelong income. Such a gift can also lessen estate tax and probate costs and, if the property contributed is appreciated property held long-term (i.e., more than a year), reduce capital gains tax.

Although the minimum initial gift amount to the UCSF pooled income fund is $5,000, additions can be made at any time in amounts as little as $1,000. As with other types of planned gifts, a donor to the pooled income fund has the right to designate use of the remainder for a particular purpose at UCSF. Click here for an example of how they work.

To Learn More
Read more about this and other types of gifts in Leaving a Legacy: A Guide to Gift Planning. Ask for a copy of this brochure by using the form on the Request More Information page.

Download the Comparison Chart of Giving Plans