Pooled Income Fund

Pooled Income Fund Partnership Opportunity

Institutional-Grade PlanningBuilt LeanManaged With Discipline

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.

Management 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 investment manager for a Pooled Income Fund (PIF) since 2020 and has created a new relationship with a partner to increase our opportunity to serve investors and advisors with a new Pooled Income Fund.

I am a...

Donor exploring a PIF Advisor, CPA, or Attorney seeking a partner platform

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.

See What a PIF Could Mean for You

Estimate your potential charitable deduction, capital gains tax avoided, and net after-tax cost. This calculator is for illustrative and educational purposes only and does not constitute tax, legal, or investment advice — actual results depend on IRS discount rates, portfolio performance, and individual circumstances at the time of contribution.

Charitable Deduction Calculator

Estimate charitable deduction, capital gains tax avoided, and net after-tax cost (illustrative).

Table S (2010CM)

Required Information

All fields required

Donation Amount (FMV) ($)

Fair market value of gift

Cost Basis ($)

Enter 0 for cash gifts

Age of Youngest Beneficiary

Slider 0–100 (integer)

Current §7520 Rate

Select a supported table rate

Marginal Income Tax Rate

Slider 0–100%

37.0%

Marginal Capital Gains Tax Rate

Slider 0–100%

20.0%

Optional Information

For income + limit estimates

Adjusted Gross Income (AGI) ($)

Used only for deduction cap estimate

Appreciated Cash

Appreciated limit: 30% of AGI

Expected PIF Yield

Enter expected annual yield

Results

Remainder factor (RF):—

Charitable Deduction

CD = D × RF

Capital Gains Tax Avoided

$12,000

GT = max(D − B, 0) × tg

Net After-Tax Cost

$88,000

NC = D − TS − GT

Income Tax Savings

TS = CD × ti

Capital Gain Avoided

$60,000

GA = max(D − B, 0)

Projected Annual Income: $6,500 (Illustrative only — actual income varies with portfolio performance.)

Disclaimer: This calculator is for illustrative and educational purposes only and does not constitute tax, legal, or investment advice. Actual charitable deductions, tax savings, and income payments depend on IRS actuarial tables, final gift structure, applicable tax law, and individual taxpayer circumstances. Donors should consult their tax advisor before completing any charitable gift.

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.

Minimum contribution

$1,000,000

Targeted initial contribution

Designed for donors seeking a streamlined, institutionally managed structure.

Learn More

Learn more

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.

Typical response: 1–2 business days

Built for Advisors & Professional Partners

Designed for wealth advisors, CPAs, and estate-planning attorneys seeking:

Compliant PIF platformInstitutional coreClean reporting

Low operational frictionLong-term partnership

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.

Contribute publicly traded securities

Designed for marketable securities; contributions are irrevocable.

IRS-based valuation and deduction framework

Valuation uses age and applicable IRS discount rate under established rules.

Quarterly income for life

Income is derived from portfolio earnings; not guaranteed and may fluctuate.

Charitable remainder transfers upon death

Remaining interest passes to a single primary charitable beneficiary.

Designed for efficient, advisor-ready giving

Built to be cost-efficient and scalable, with audit-defensible workflows and a donor-first experience.

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)

Disclosure: Donors retain no investment control. Income is not guaranteed and may fluctuate. All contributions are irrevocable.

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.

Frequently Asked Questions

Contributions to a Pooled Income Fund are irrevocable. Once assets are contributed, they cannot be withdrawn or returned — this is a structural requirement of the PIF under IRC §642(c)(5), not a program-specific limitation. Donors should only contribute assets they are confident they will not need for other purposes.

Income is generated from actual portfolio earnings and paid quarterly for life — it is not a fixed or guaranteed rate and may rise or fall with market conditions and the fund's actual performance.

A Pooled Income Fund requires a single primary charitable beneficiary — a qualified 501(c)(3) organization — at the time of contribution. Our team can help you think through selection criteria as part of an initial conversation.

Yes — a Pooled Income Fund by design commingles contributions from multiple donors, with each donor's income interest tracked proportionally. This pooling is part of what allows for institutional-style portfolio management and cost efficiency.

Your deduction is calculated under IRS rules using your age and the applicable discount rate published by the IRS at the time of contribution (IRS §7520). Use the calculator above for an illustrative estimate — final figures depend on rates in effect at the time your contribution is completed.

The targeted initial contribution is $1,000,000, designed for donors seeking a streamlined, institutionally managed structure. There is no fixed time commitment beyond the irrevocable nature of the contribution itself — income continues for the donor's lifetime.