U.S. Charitable Gift Trust

About U.S. Charitable Gift Trust

U.S. Charitable Gift Trust offers tax-advantaged charitable giving in the United States, including U.S. Legacy Income Trusts and Donor-Advised Funds. The Gift Trust is sponsored by Eaton Vance and Morgan Stanley Investment Management, providing donor-advised fund options and pooled income funds to support charitable organizations. The program is designed for donors seeking federal tax deductions, the avoidance of capital gains on appreciated assets, and a lasting charitable legacy through carefully structured giving vehicles.