The Pooled Income Fund

World Vision's Pooled Income Fund is one of the easiest ways to provide income to yourself or others for life while making a generous gift to World Vision.

A Pooled Income Fund is like a charitable mutual fund. Your irrevocable gift of cash or securities is combined with other gifts from donors and friends of World Vision, and is professionally managed and invested. Each quarter, your proportional share of the Fund’s income is distributed to you and/or the income beneficiaries you name. You may name up to two income beneficiaries. 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 used by World Vision. We ask a minimum gift of $5,000 as your initial contribution to the Pooled Income Fund.

What Are the Advantages?

1. It costs nothing to set up a PIF agreement with World Vision.
2. Relatively small amounts can be contributed to a PIF.
3. You and/or your named beneficiaries will receive variable income payments for life. Although these payments are usually modest in the case of Pooled Income Funds, they usually exceed dividend payments on most publicly traded securities.
4. You will be eligible to receive a charitable income tax deduction for a portion of your gift in the year you make it, with five additional years to take any unused deduction.
5. You will pay zero in capital gains tax on any appreciated assets you contribute.
6. The assets you contribute will be removed from your estate, which may reduce your estate tax exposure.
7. You can diversify a previously concentrated asset.
8. You can benefit from the Fund's professional investment management.
9. You will help World Vision continue to minister to needy children and their families AND help yourself at the same time!

Investment Goals
The objective of the World Vision Pooled Income Fund is to maximize your income while achieving modest capital appreciation over time for the benefit of the Charity. The fund is invested relatively conservatively with preservation of capital in mind.

EXAMPLE (based on 6.0% IRS discount rate)
A 70 year-old donates $25,000 in appreciated stock, originally purchased for $2,500, to the World Vision Pooled Fund. Donor is the income beneficiary. The Fund is currently paying 8.4%.

Gifts of Other Assets

How to give other assets, such as: Retirement Plans, Real Estate, Closely-Held Stock, Partnership Interests, Tangible Personal Property, and Life Insurance.