The US Charitable Gift Trust

The U.S. Charitable Gift Trust (Trust) is a tax-exempt public charity offering donor-advised funds and pooled income funds. As described herein, the Trust makes grants to numerous charitable organizations throughout the United States, including charitable organizations selected by persons transferring acceptable property to the Trust (Donors) and others authorized by Donors to select qualified charitable organizations for grants.The Trust was established to provide support to a broad range of charitable organizations over time, without incurring the costs and administrative burdens associated with the creation and operation of separate charitable foundations, while at the same time allowing Donors to determine when and how to make their charitable gifts. All grants are subject to the Trusts determination that the grant recipient is a qualified charitable organization and that the grant otherwise meets applicable legal requirements.