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翻訳と辞書　辞書検索 [ 開発暫定版 ] スポンサード リンク Pooled income fund ： ウィキペディア英語版 Pooled income fund A pooled income fund is a type of charitable mutual fund created from securities or cash donated by an individual, a family or a corporation to a charity, which is then invested to provide dividends for both the donor and charity. The donations are irrevocable and tax-deductible and must be from personal assets. Capital gains taxes do not apply to securities donated to such a fund. After a donor dies, the balance of their donation is given to a pre-determined qualified 501(c)(3) charitable organization (or several organizations). Charities typically manage their own pooled income fund, and fund their operations through the donated securities. ==Sources== * (【引用サイトリンク】title=Pooled Income Fund ) * (Pooled Income Fund Definition | Investopedia ) 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Pooled income fund」の詳細全文を読む スポンサード リンク 翻訳と辞書 : 翻訳のためのインターネットリソース Copyright(C) kotoba.ne.jp 1997-2016. All Rights Reserved.