Pooled Income Fund
Pooled Income Fund Partnership Opportunity
A Pooled Income Fund (PIF) is designed to provide donors with income for life, current charitable deductions, and long-term charitable impact to the public charity of the client's choice, while offering advisors and professional partners a scalable, compliant, and institutionally managed platform from CEF Advisors and CEFData.
Managment of a PIF is supported by our regulated advisory infrastructure and powered by CEFData, this initiative combines traditional charitable planning with modern investment management and reporting discipline.
CEF Advisors has been the investmnt manager for a Pooled Income Fund (PIF) since 2020 and has created a new relaionship with a partner to increase our opportuntiy to serve investors and advisor with a new Pooled Income Fund.
Program Overview
Qualified 501(c)(3) structure
Marketable securities only
Quarterly income distributions
Single primary charitable beneficiary
Institutional investment oversight
Independent actuarial & tax compliance
How contributions work
Each contribution is valued under IRS rules using the donor’s age and the applicable discount rate published by the IRS. Income is generated from actual portfolio earnings and paid quarterly for life. Upon death of the last beneficiary, the remaining interest passes to charity.
Built for Donors
The Pooled Income Fund is designed for donors who seek:
Lifetime income
Adjusts with market conditions.
Current charitable deduction
Supports income-tax planning.
Potential capital-gains efficiency
When contributing appreciated securities.
Long-term philanthropic legacy
Charitable impact beyond lifetime.
Fiduciary management
Professional oversight and transparent reporting.
Let’s discuss fit for your practice or planning framework.
If you are a donor seeking lifetime income and charitable impact, an advisor seeking a PIF solution for clients, or a professional firm interested in partnership opportunities, we’d welcome a conversation.
Built for Advisors & Professional Partners
Designed for wealth advisors, CPAs, and estate-planning attorneys seeking:
Ideal partner profiles
- Wealth advisory practices
- CPA / tax planning firms
- Estate-planning attorneys
- Independent RIAs
Partnership-ready structure
The platform supports referral relationships and professional collaboration with aligned economics and transparent compliance controls.
Why CEF Advisors
CEF Advisors brings decades of regulated investment advisory experience together with proprietary analytics (CEFData), institutional-style portfolio construction, and in-house operational capabilities.
Compliance & Governance
Donors retain no investment control. Income is not guaranteed and may fluctuate. All contributions are irrevocable.
IRC §642(c)(5)
IRS §7520 valuation rules
Charitable deduction requirements under IRC §170
Annual public reporting standards (Form 990)
Partnership Opportunities
Who we’re building with
Tax attorneys
Advanced planning collaboration.
Estate-planning firms
Integrated estate & charitable strategies.
Independent RIAs
Client solutions with low operational friction.
Wealth management teams
Institutional core and transparent reporting.
Philanthropic consultants
Donor intent and planned giving alignment.
How partners may participate
Referral collaboration
Introduce and support donor solutions.
Ongoing advisory roles
Maintain engagement over time.
Admin & compliance support
Support relationships as appropriate.
Shared-economics arrangements
Where appropriate and permitted.
Goal
Long-term professional relationships built on clear compliance controls and aligned incentives.
Charitable Deduction Calculator
Estimate charitable deduction, capital gains tax avoided, and net after-tax cost (illustrative).