Donors incur no capital gain on the transfer of appreciated long term securities to the fund.
Donors also receive a charitable deduction for a portion of their gift as calculated with Internal Revenue Service tables. The Fund is designed primarily for beneficiaries over the age of 60. Younger donors should consider participating in the Aquarium's Deferred Gift Annuity Program. Type of Contribution Only cash or readily marketable securities will be accepted for the Aquarium's Pooled Income Fund. No gifts of tax-exempt securities are permitted to this fund.