Real and Personal Property Make a gift of your residence when it's no longer needed, or give us your residence now and retain the right to occupy it for life. Give us other real estate, such as a vacation home, an apartment building, a building lot, farmland or undeveloped property. All such gifts provide current income tax deductions. Selected personal property items may also be appropriate, such as computers, books for our library, or equipment which we can use. Your gift to the New England Aquarium Pooled Income Fund is invested with gifts of other donors to the fund to provide diversification and economies of scale.
Net income earned by the fund is shared among the participants in proportion to their participation.
If your gift to the fund is made with appreciated securities held long-term, you avoid all capital gains taxes. You also receive an income tax deduction for a portion of your gift, as calculated with Internal Revenue Service tables. Our pooled income fund is invested and managed by State Street Global Advisors. You can establish an irrevocable trust with us or with a trustee of your choice to provide you and your loved ones with income for life. Properly structured, these trusts provide income tax benefits, avoidance of capital gains tax on assets transferred to the trust, and estate tax savings.