A pooled income fund is reviewed when a donor wants charitable planning that combines an income interest with a later charitable remainder, but uses a pooled fund run by the charity. It is a specialized charitable-planning structure because the donor is not usually creating a separate remainder trust document in the same way as a charitable remainder trust.
Last reviewed: March 9, 2026
Reviewed against: trust and estate planning references listed on the sources page.
Publisher: Larry Trustee AI Editorial Team | hello@larrytrustee.ai
Donors contribute assets to a fund maintained by the charity. The fund pools contributions for investment and administration, while the donor or another income beneficiary may receive income according to the fund rules. At the end of the income interest, the remainder stays with the charity.
A pooled income fund is a charity-managed pooled trust arrangement reviewed when donors want an income interest during life with the charitable remainder passing later.
A pooled income fund is generally administered by the charity as a pooled vehicle, while a charitable remainder trust is usually a separate split-interest trust created for the donor's plan.
It is specialized because the structure depends on charitable administration, income-interest rules, and how the donor's charitable goals fit the charity's pooled vehicle.