2015-05-15T07:10:28-05:00 2014-12-31 390859910 BAKER TILLY VIRCHOW KRAUSE LLP 1220 NORTH MARKET ST SUITE 1001 WILMINGTON DE 19801 990 2014-01-01 311663020 THE US CHARITABLE GIFT TRUST C/O WILMINGTON TR RETIREMENT & INSTITUT USCH 8006646901 1100 NORTH MARKET STREET 2ND FLOOR WILMINGTON DE 19890 JEFFREY P BEALE PRESIDENT 8006646901 2015-05-14 1 JULIUS GREEN CPA P00350393 3024424600 2014 2016-04-25 22:37:26Z JEFFREY P BEALE 2 INTERNATIONAL PLACE BOSTON MA 02110 257062648 0 X WWW.USCHARITABLEGIFTTRUST.ORG X 1999 DE PROVIDE GIFTS TO VARIOUS PUBLIC CHARITIES FOR ITS STATED EXEMPT PURPOSE. 5 4 0 0 0 0 66832564 97850934 0 0 8576762 12152354 0 0 75409326 110003288 46869097 60393833 0 0 0 0 3493097 3610083 3610083 3465947 3739326 53828141 67743242 21581185 42260046 476346565 508063847 102052798 94075510 374293767 413988337 TO PROVIDE GIFTS TO VARIOUS PUBLIC CHARITIES FOR ITS STATED EXEMPT PURPOSE. THE GOAL IS TO GIFT A MINIMUM OF 5% OF THE TRUST NET ASSETS PER YEAR. DONORS TO THE TRUST CAN RECOMMEND A PUBLIC CHARITY BUT BOARD OF DIRECTORS HAVE FINAL APPROVAL. 0 0 60393833 60393833 0 THE U.S. CHARITABLE GIFT TRUST (THE "TRUST") IS A TAX-EXEMPT, PUBLIC CHARITY, WHICH RECEIVES DONATIONS FROM INDIVIDUALS, CORPORATIONS AND OTHERS, AS WELL AS FROM ITS DONOR ADVISED FUNDS, AND MAKES GRANTS TO NUMEROUS CHARITABLE ORGANIZATIONS THROUGHOUT THE UNITED STATES, INCLUDING CHARITIES SELECTED BY THE TRUST AND THOSE RECOMMENDED BY DONORS AND OTHERS AUTHORIZED BY THE DONORS TO MAKE GRANT RECOMMENDATIONS. THE TRUST WAS ESTABLISHED TO PROVIDE DONORS THE FLEXIBILITY TO HAVE CHARITABLE DONATIONS MADE WHEN CONVENIENT FOR THE DONORS, WHILE SPREADING THE GRANTS TO SPECIFIC CHARITIES OVER A PERIOD OF TIME, ALL WITHOUT INCURRING THE COSTS AND ADMINISTRATIVE BURDENS ASSOCIATED WITH THE CREATION AND OPERATION OF SEPARATE CHARITABLE FOUNDATIONS. 60393833 1 1 0 0 0 1 0 0 0 0 0 1 0 0 1 1 1 0 0 1 1 1 0 1 0 0 0 1 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 1 0 0 0 1 8 0 1 0 0 0 0 0 0 0 0 0 0 0 X 5 4 1 1 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 AK AL AR AZ CA CO CT DE FL GA HI IA ID IL IN KS KY LA MA MD ME MI MN MO MS MT NC ND NE NH NJ NM NV NY OH OK OR PA RI SC SD TN TX UT VA VT WA WI WV WY DC PR X WILMINGTON TRUST RETIREMENT AND INS 8006646901 1100 NORTH MARKET STREET 2ND FLOOR WILMINGTON DE 19890 E MICHAEL BROWN DIRECTOR 3.00 X 37500 0 0 JEFFREY P BEALE PRESIDENT & DIRECTOR 5.00 X X 0 0 0 JAMES B HAWKES DIRECTOR 2.50 X 30000 0 0 JAMES M STOREY DIRECTOR 2.00 X 25000 0 0 KATHLEEN AMES DIRECTOR 2.00 X 25000 0 0 DAVID MICHAUD VICE PRESIDENT (TERM END 3/1/14) 5.00 X 0 0 0 JAMES KIRCHNER TREASURER 4.00 X 0 0 0 MICHAEL P SHATTUCK ASSISTANT TREASURER 8.00 X 0 0 0 KATHYRN A MCELROY SECRETARY 3.00 X 0 0 0 PETER F CROWLEY VICE PRESIDENT (TERM BEGIN 3/1/14) 5.00 X 0 0 0 117500 0 0 0 0 0 0 EATON VANCE DISTRIBUTORS TWO INTERNATIONAL PLACE BOSTON MA 02110 FUNDRAISING FEE 3610234 WILMINGTON TRUST RETIREMENT AND INSTITUT PO BOX 52129 PHOENIX AZ 850722129 TRUSTEE FEE 2921406 EATON VANCE MANAGEMENT TWO INTERNATIONAL PLACE BOSTON MA 02110 ASSET MANAGEMENT FEE 487658 DELOITTE & TOUCHE LLP 200 BERKLEY STREET BOSTON MA 02216 AUDIT 107780 4 97850934 61118618 97850934 6035677 6035677 153176037 147059360 6116677 6116677 6116677 110003288 0 0 12152354 60363333 60363333 30500 30500 117500 117500 3610083 3610083 TRUSTEE FEES 2921406 2921406 ASSET MMGT & ADMIN FEES 487658 487658 212762 212762 67743242 60393833 3739326 3610083 8325527 7545030 472398 609626 2015305 3074967 4095529 2969337 25173 29312 459878162 492225786 1534471 1609789 476346565 508063847 793668 815316 305711 223548 94957928 90707115 5995491 2329531 102052798 94075510 X 289511174 331505377 84782593 82482960 374293767 413988337 476346565 508063847 X 42260046 -2666072 -10 100606 X 0 1 X 1 0 X 41416315 56470120 71980409 66832563 97850934 334550341 41416315 56470120 71980409 66832563 97850934 334550341 334550341 5370901 5344029 6166178 5551517 6035677 28468302 363018643 0.92160 0.90430 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 3314 1601 88385847 5214274 60393833 320541632 171684154 1 1 0 PIF GROWTH AND INCOME FUND 38501018 F PIF HIGH-YIELD FUND 87385902 F PIF INCOME FUND 45623664 F DAF GROWTH AND INCOME FUND 153751071 F DAF GROWTH FUND 68878188 F DAF GIFT PRESERVATION FUND 32174841 F DAF INCOME FUND 46475986 F DAF CASH MANAGEMENT FUND 7365214 F CDRF HIGH YIELD FUND 173570 F PUBLICLY TRADED STOCKS 11896332 F 492225786 PAYABLE FOR INVESTMENTS PURCHASED 1199223 DISTRIBUTIONS PAYABLE 1130308 2329531 X 114456739 -2666072 7119523 4453451 110003288 0 110003288 74762169 7018927 7018927 67743242 0 67743242 PART X, LINE 2: THE TRUST IS RECOGNIZED BY THE IRS AS A NONPROFIT ORGANIZATION AS DESCRIBED IN IRC SECTION 501(C)(3). DAFS ARE EXEMPT FROM TAXATION UNDER IRC SECTION 501(A). PIFS AND THE CDRF ARE SUBJECT TO TAX ON UNDISTRIBUTED NET INCOME AND ALTERNATIVE MINIMUM TAX PREFERENCE ITEMS. GAAP REQUIRES THE EVALUATION OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN TO DETERMINE WHETHER THE TAX POSITIONS ARE MORE-LIKELY-THAN-NOT OF BEING SUSTAINED BY THE APPLICABLE TAX AUTHORITY. TAX POSITIONS NOT DEEMED TO MEET THE MORE-LIKELY-THAN-NOT THRESHOLD WOULD BE RECORDED AS A TAX BENEFIT OR EXPENSE IN THE CURRENT YEAR. AS OF DECEMBER 31, 2014 AND 2013, THE TRUST HAD NO UNCERTAIN TAX POSITIONS THAT WOULD REQUIRE FINANCIAL STATEMENT RECOGNITION, DE-RECOGNITION, OR DISCLOSURE. EACH OF THE TRUST'S FEDERAL TAX RETURNS FILED IN THE 3-YEAR PERIOD ENDED DECEMBER 31, 2014, REMAINS SUBJECT TO EXAMINATION BY THE IRS. PART XI, LINE 2D - OTHER ADJUSTMENTS: POOLED INCOME FUND DIVIDENDS TO BE DISTRIBUTED 7,018,776. NET ADJUSTMENT FOR PIF/CDRF DISTRIBUTIONS AND DIVIDENDS 100,757. PRIOR PERIOD ADJUSTMENT -10. PART XII, LINE 2D - OTHER ADJUSTMENTS: POOLED INCOME FUND EXPENSES NOT ATTRIBUTABLE TO PRINCIPAL 151. POOLED INCOME FUND DIVIDENDS TO BE DISTRIBUTED 7,018,776. 1 NORTH AMERICA - CANADA AND MEXICO, BUT NOT THE UNITED STATES 1 0 GRANT TO RECIPIENTS LOCATED IN REGION N/A 30500 1 0 0 0 1 0 30500 0 30500 NORTH AMERICA - CANADA AND MEXICO, BUT NOT THE UNITED STATES RELIGIOUS 30500 CASH 0 FMV 1 0 0 0 0 0 0 PART I, LINE 2: THE U.S. CHARITABLE GIFT TRUST ("THE TRUST") VERIFIES THAT ALL ORGANIZATIONS MEET 501(C)(3) REQUIREMENTS AND ARE NOT 509(A)(3) TYPE III SUPPORTING ORGANIZATIONS. IF THE ORGANIZATION IS A TYPE I OR II SUPPORTING ORGANIZATION, ADDITIONAL INFORMATION IS PROVIDED TO THE TRUST TO VERIFY "CONTROL" OF THE GRANTED FUNDS. IN ADDITION, A LETTER IS SENT TO THE ORGANIZATION THAT STATES THAT THE FUNDS CAN BE USED "EXCLUSIVELY FOR ITS CHARITABLE PURPOSES AND CANNOT BE USED OR APPLIED TO A PRE-EXISTING PLEDGE OR PROVIDE A PRIVATE BENEFIT (SUCH AS SCHOOL TUITION OR SCHOLARSHIPS SENT DIRECTLY TO INDIVIDUALS, DUES, MEMBERSHIP FEES, BENEFIT TICKETS OR GOODS BOUGHT AT CHARITABLE AUCTIONS). WE WILL CONSIDER THE DEPOSIT OF THIS CHECK BY THE CHARITY AS CONFIRMATION THAT THE GRANT WILL NOT BE USED FOR IMPROPER PURPOSES." 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LA CRUZ BLANCA SANTA FE NM 02653 850165745 501(C)(3) 106000 EDUCATION ALZHEIMER'S ASSOCIATION PO BOX 96011 WASHINGTON DC 02454 133039601 501(C)(3) 106829 HEALTH/MEDICAL CRU - CAMPUS CRUSADE FOR CHRIST 100 LAKE HART DRIVE DEPT 2400 ORLANDO FL 02026 956006173 501(C)(3) 108050 RELIGIOUS SAMARITAN'S PURSE PO BOX 3000 BOONE NC 28607 581437002 501(C)(3) 108730 HUMAN SERVICES ST ELIZABETH ANN SETON CATHOLIC CHURCH 1811 PUEBLO VISTA DRIVE LAS VEGAS NV 89128 530196617 501(C)(3) 109500 RELIGIOUS APOSTOLIC CHRISTIAN CHURCH IN AMERICA WORLD RELIEF FUND BLUFFTON IN 46714 237203715 501(C)(3) 112000 RELIGIOUS MUSEUM OF SCIENCE 1 SCIENCE PARK BOSTON MA 021141099 042103916 501(C)(3) 115300 ART/MUSEUM VINEYARD CHURCH OF WELLSBORO 605 DEAN HILL ROAD WELLSBORO PA 16901 050610537 501(C)(3) 115800 RELIGIOUS ST ALBANS SCHOOL MOUNT ST ALBAN WASHINGTON DC 20016 530196604 501(C)(3) 116805 EDUCATION UCLA FOUNDATION C/O FRIENDS OF THE SEMEL INSTITUTE LOS ANGELES CA 900241759 952250801 501(C)(3) 118500 HEALTH/MEDICAL CHILDREN'S MUSEUM OF MANHATTAN THE TISCH BUILDING NEW YORK NY 10024 132761376 501(C)(3) 123200 ART/MUSEUM DIOCESE OF CHARLESTON PO BOX 300 CHARLESTON SC 294020818 570827208 501(C)(3) 125000 RELIGIOUS AMERICAN CANCER SOCIETY PO BOX 22718 OKLAHOMA CITY OK 731231718 131788491 501(C)(3) 125280 HEALTH/MEDICAL ST PAUL LUTHERAN CHURCH 100 S SCHOOL STREET MT PROSPECT IL 60056 362307747 501(C)(3) 127200 RELIGIOUS FIRST CHRISTIAN CHURCH 3601 S STALEY ROAD CHAMPAIGN IL 61822 370861704 501(C)(3) 133754 RELIGIOUS WOUNDED WARRIOR PROJECT INC 4899 BELFORT RD STE 300 JACKSONVILLE FL 32256 202370934 501(C)(3) 139190 HUMAN SERVICES NEW BRUNSWICK THEOLOGICAL SEMINARY 35 SEMINARY PLACE NEW BRUNSWICK NJ 089011107 221994554 501(C)(3) 142000 RELIGIOUS BENTLEY UNIVERSITY 175 FOREST STREET WALTHAM MA 02452 041081650 501(C)(3) 150000 EDUCATION CARTHAGE COLLEGE 2001 ALFORD PARK DRIVE KENOSHA WI 01923 370661496 501(C)(3) 150000 EDUCATION POINT REYES BIRD OBSERVATORY 3820 CYPRESS DRIVE SUITE 11 PETALUMA CA 02653 941594250 501(C)(3) 150000 ENVIRONMENTAL CARTER CENTER ONE COPENHILL ATLANTA GA 02454 581454716 501(C)(3) 154469 HUMAN SERVICES ILLINOIS STATE UNIVERSITY FOUNDATION CAMPUS BOX 8000 NORMAL IL 02026 376025713 501(C)(3) 155584 EDUCATION ESSEX COUNTY COMMUNITY FOUNDATION 175 ANDOVER STREET DANVERS MA 01923 043407816 501(C)(3) 157711 COMMUNITY FOUNDATIONS DANA FARBER CANCER INSTITUTE PO BOX 849168 BOSTON MA 02653 042263040 501(C)(3) 160420 HEALTH/MEDICAL MASONIC ANGEL FOUNDATION INC PO BOX 1389 ORLEANS MA 02454 043521605 501(C)(3) 175678 RELIGIOUS JACKSONVILLE UNIVERSITY 2800 UNIVERSITY BLVD N JACKSONVILLE FL 02026 590624412 501(C)(3) 178112 EDUCATION RAYMOND JAMES CHARITABLE ENDOWMENT FUND PO BOX 14407 ST PETERSBURG FL 33733 593652538 501(C)(3) 183950 OTHER DONOR ADVISED FUNDS FIRST UNITED METHODIST CHURCH 800 N FALLS BLVD WYNNE AR 72396 311813333 501(C)(3) 193068 RELIGIOUS GUILFORD COLLEGE 5800 WEST FRIENDLY AVENUE GREENSBORO NC 27410 560529982 501(C)(3) 200000 EDUCATION MASONIC MEDICAL RESEARCH LABORATORY 2150 BLEECKER STREET UTICA NY 13501 135648611 501(C)(3) 200000 EDUCATION WYCLIFFE BIBLE TRANSLATORS PO BOX 628200 ORLANDO FL 32862 951831097 501(C)(3) 222350 RELIGIOUS BRANDEIS UNIVERSITY 415 SOUTH STREET MS 122 WALTHAM MA 02454 042103552 501(C)(3) 225000 EDUCATION PRESBYTERIAN COMMUNITIES AND SERVICES 6100 COLWELL BLVD 225 IRVING TX 02026 751910084 501(C)(3) 225000 HUMAN SERVICES DOCTORS WITHOUT BORDERS 333 SEVENTH AVENUE 2ND FLOOR NEW YORK NY 10001 133433452 501(C)(3) 240548 HEALTH/MEDICAL SHRINERS HOSPITALS FOR CHILDREN 950 WEST FARIS ROAD GREENVILLE SC 29605 362193608 501(C)(3) 248851 HEALTH/MEDICAL JOYFUL JOURNEY INC 30 ROBINHOOD PLACE WEST LAFAYETTE IN 47906 463599080 501(C)(3) 250000 HUMAN SERVICES MONTALVO ASSOCIATION AKA MONTALVO ARTS CENTER SARATOGA CA 950710158 941249283 501(C)(3) 250000 ART/MUSEUM OUR LADY OF SORROWS CATHOLIC CHURCH 1730 OXMOOR ROAD BIRMINGHAM AL 35209 630366279 501(C)(3) 250000 RELIGIOUS PRESTON HOLLOW PRESBYTERIAN CHURCH 9800 PRESTON ROAD DALLAS TX 75230 237366967 501(C)(3) 250000 RELIGIOUS STEPHEN'S CHILDREN FOUNDATION INC 3755 36TH STREET SE GRAND RAPIDS MI 49512 582219199 501(C)(3) 250000 CHILDREN SERVICES UNITED WAY OF KING COUNTY 720 SECOND AVENUE SEATTLE WA 98104 910565555 501(C)(3) 253700 HUMAN SERVICES FAISON SCHOOL 1701 BYRD AVENUE RICHMOND VA 23230 030387451 501(C)(3) 254000 EDUCATION HIGH POINT UNIVERSITY 833 MONTLIEU AVE HIGH POINT NC 27262 560529999 501(C)(3) 260000 EDUCATION FIRST PRESBYTERIAN CHURCH 25 CHURCH STREET COOPERSTOWN NY 13326 237366967 501(C)(3) 264654 RELIGIOUS KANSAS UNIVERSITY ENDOWMENT ASSOCIATION PO BOX 928 LAWRENCE KS 66044 480547734 501(C)(3) 300000 EDUCATION ST JUDE CHILDREN'S RESEARCH HOSPITAL WORKPLACE GIVING - ALSAC MEMPHIS TN 38105 620646012 501(C)(3) 308976 HEALTH/MEDICAL COMBONI MISSIONARIES 1318 NAGEL ROAD CINCINNATI OH 45255 310642835 501(C)(3) 329000 RELIGIOUS FIDELITY INVESTMENTS CHARITABLE GIFT FUND PO BOX 770001 CINCINNATI OH 452770053 110303001 501(C)(3) 338734 OTHER DONOR ADVISED FUNDS GREATER BALTIMORE MEDICAL CENTER 6701 N CHARLES ST BALTIMORE MD 21204 526049658 501(C)(3) 350000 HEALTH/MEDICAL BUCKLEY SCHOOL 3900 STANSBURY AVENUE SHERMAN OAKS CA 91423 951750023 501(C)(3) 352000 EDUCATION DUNWOODY COLLEGE OF TECHNOLOGY 818 DUNWOODY BLVD MINNEAPOLIS MN 554031192 410693856 501(C)(3) 400000 EDUCATION VANGUARD CHARITABLE ENDOWMENT PROGRAM 95 WELLS AVENUE SUITE 160 NEWTON MA 024593204 232888152 501(C)(3) 405136 OTHER DONOR ADVISED FUNDS UNIVERSITY OF MINNESOTA FOUNDATION MCNAMARA ALUMNI CENTER MINNEAPOLIS MN 55455 416042488 501(C)(3) 420750 HUMAN SERVICES GOLDMAN SACHS PHILANTHROPY FUND 25 BRITISH AMERICAN BOULEVARD LATHAM NY 12110 311774905 501(C)(3) 441451 OTHER DONOR ADVISED FUNDS SOCIETY FOR THE PRESERVATION OF GREEK HOUSING PO BOX 2765 CHAMPAIGN IL 61825 371294139 501(C)(3) 500000 HUMAN SERVICES HENRY FRANCIS DU PONT WINTERTHUR MUSEUM INC 5105 KENNETT PIKE WILMINGTON DE 19735 510066038 501(C)(3) 502000 ART/MUSEUM SALVATION ARMY 10723 ALPHARETTA HWY ROSWELL GA 30076 222406433 501(C)(3) 511147 HUMAN SERVICES AMERICAN ENDOWMENT FOUNDATION 1521 GEORGETOWN ROAD STE 104 HUDSON OH 44236 341747398 501(C)(3) 541738 OTHER DONOR ADVISED FUNDS TEXAS A&M FOUNDATION 401 GEORGE BUSH DRIVE COLLEGE STATION TX 77840 742245072 501(C)(3) 550500 EDUCATION DEDHAM LAND TRUST 10 GLENRIDGE ROAD DEDHAM MA 02026 223033726 501(C)(3) 700000 ENVIRONMENTAL ACT FOR ALEXANDRIA 1421 PRINCE STREET SUITE 220 ALEXANDRIA VA 22314 264322369 501(C)(3) 747639 HUMAN SERVICES ROMAN CATHOLIC DIOCESE OF KNOXVILLE 805 NORTHSHORE DRIVE SW KNOXVILLE TN 37919 621357183 501(C)(3) 800000 RELIGIOUS RENAISSANCE CHARITABLE FOUNDATION 6100 W 96TH STREET SUITE 105 INDIANAPOLIS IN 46278 352129262 501(C)(3) 1116544 OTHER DONOR ADVISED FUNDS WILLIAM MARSH RICE UNIVERSITY PO BOX 1892 HOUSTON TX 772511892 741109620 501(C)(3) 1910000 EDUCATION 2097 FORM 990, SCHEDULE I THE U.S. CHARITABLE GIFT TRUST ("THE TRUST") VERIFIES THAT ALL ORGANIZATIONS MEET 501(C)(3) REQUIREMENTS AND ARE NOT 509(A)(3) TYPE III SUPPORTING ORGANIZATIONS. IF THE ORGANIZATION IS A TYPE I OR II SUPPORTING ORGANIZATION, ADDITIONAL INFORMATION IS PROVIDED TO THE TRUST TO VERIFY "CONTROL" OF THE GRANTED FUNDS. IN ADDITION, A LETTER IS SENT TO THE ORGANIZATION THAT STATES THAT THE FUNDS CAN BE USED "EXCLUSIVELY FOR ITS CHARITABLE PURPOSES AND CANNOT BE USED OR APPLIED TO A PRE-EXISTING PLEDGE OR PROVIDE A PRIVATE BENEFIT (SUCH AS SCHOOL TUITION OR SCHOLARSHIPS SENT DIRECTLY TO INDIVIDUALS, DUES, MEMBERSHIP FEES, BENEFIT TICKETS OR GOODS BOUGHT AT CHARITABLE AUCTIONS). WE WILL CONSIDER THE DEPOSIT OF THIS CHECK BY THE CHARITY AS CONFIRMATION THAT THE GRANT WILL NOT BE USED FOR IMPROPER PURPOSES." FINALLY, THE CHECKS THEMSELVES USE THE FOLLOWING VERBIAGE TO ENSURE PROPER USE, "BY ENDORSING THIS CHECK YOUR ORGANIZATION CERTIFIES TO THE U.S. CHARITABLE GIFT TRUST THAT (I) YOUR ORGANIZATION IS TAX-EXEMPT AS OUTLINED BY SECTION 501(C)(3) AND SECTION 509(A) OF THE INTERNAL REVENUE CODE OF 1986, AS AMENDED, (II) THESE FUNDS WILL BE USED EXCLUSIVELY FOR EXEMPT PURPOSES, (III) NO PRIVATE BENEFIT, GOODS OR SERVICES WERE RECEIVED BY ANY INDIVIDUALS OR ENTITIES CONNECTED WITH THE MENTIONED DONOR ADVISED FUND WITH THE U.S. CHARITABLE GIFT TRUST, (IV) THIS GIFT DOES NOT SATISFY A PLEDGE OR OTHER PERSONAL FINANCIAL OBLIGATION ON BEHALF OF ANY INDIVIDUALS OR ENTITIES CONNECTED WITH THE MENTIONED DONOR ADVISED FUND WITH THE U.S. CHARITABLE GIFT TRUST, (V) THIS GIFT WILL NOT BE USED FOR POLITICAL ACTIVITY OR LOBBYING PURPOSES, (VI) THIS ORGANIZATION IS NOT A TYPE III SUPPORTING ORGANIZATION OR SUPPORTING ORGANIZATION CONTROLLED BY AN INDIVIDUAL CONNECTED WITH THE MENTIONED DONOR ADVISED FUND WITH THE U.S. CHARITABLE GIFT TRUST." WILMINGTON TRUST RETIREMENT AND INSTITUTIONAL SERVICES REFUND DUE FROM TRUSTEE X 25173 29312 0 1 1 29312 EATON VANCE MGMT INV ADV DIRECTORS ARE MANAGERS OF INVESTMENTS AT EATON VANCE 487658 THE FOLLOWING BOARD MEMBERS IS IN INVESTMENT ADVISORY SERVICES:JEFFREY P. BEALEJAMES KIRCHNERMICHAEL P. SHATTUCKKATHRYN MCELROY 0 EATON VANCE DISTRIBUTORS DIRECTORS ALSO HELP FUNDRAISING EFFORTS 3610083 THE FOLLOWING BOARD MEMBERS IS IN FUNDRAISING SERVICES:DAVID MICHAUD (TERM END 3/1/14)PETER F. CROWLEY (TERM BEGIN 3/1/14) 0 X 1173 61118618 FMV 0 0 1 1 PART I, COLUMN (B): THE NUMBER OF CONTRIBUTIONS IN COLUMN B REPRESENTS THE NUMBER OF INDIVIDUAL NON-CASH GIFTS. PART I, LINE 32B: USCGT USES THIRD PARTY BROKERS TO SELL NON CASH CONTRIBUTIONS (GIFTED SECURITIES) FORM 990, PART VI, SECTION A, LINE 2 THE FOLLOWING OFFICERS/DIRECTORS SERVE AS ADVISORS FOR EATON VANCE MANAGEMENT AND EATON VANCE DISTRIBUTORS WHICH PROVIDE INVESTMENT ADVISORY AND FUNDRAISING SERVICES TO THE ORGANIZATION: JEFFREY BEALE, PRESIDENT & DIRECTOR MICHAEL SHATTUCK, ASSISTANT TREASURER KATHRYN A MCELROY, SECRETARY JAMES KIRCHNER, TREASURER DAVID MICHAUD, VICE PRESIDENT (TERM ENDING 3/1/14) PETER CROWLEY, VICE PRESIDENT (TERM BEGIN 3/1/14) FORM 990, PART VI, SECTION A, LINE 3 EATON VANCE OUTSOURCES TRUSTEE SERVICES TO WILMINGTON TRUST RETIREMENT AND INSTITUTIONAL SERVICES ("WTRIS"). WTRIS OUTSOURCES FUND ACCOUNTING SERVICES TO STATE STREET BANK. FORM 990, PART VI, SECTION B, LINE 11 THIS FORM WAS PREPARED BY AN INDEPENDENT ACCOUNTING FIRM AND WAS PROVIDED BY WILMINGTON TRUST RETIREMENT AND INSTITUTIONAL SERVICES (THE TRUSTEE OF THE U.S. CHARITABLE GIFT TRUST). THE FORM WAS RECEIVED BY THE AUDIT COMMITTEE PRIOR TO BEING FILED AND COPIES OF THE FORM WERE PROVIDED TO THE DIRECTORS OF THE TRUST. WILMINGTON TRUST AND EATON VANCE DIRECTORS REVIEW THE RETURN PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C THE TRUST HAS A CONFLICT OF INTEREST POLICY IN PLACE AND, TO ENSURE THE TRUST OPERATES IN A MANNER CONSISTENT WITH CHARITABLE PURPOSES AND DOES NOT ENGAGE IN ACTIVITIES THAT COULD JEOPARDIZE ITS TAX-EXEMPT STATUS, PERIODIC REVIEWS SHALL BE CONDUCTED. EACH DIRECTOR, OFFICER AND MEMBER OF A COMMITTEE WITH BOARD-DELEGATED POWERS SHALL ANNUALLY SIGN A STATEMENT WHICH DISCLOSES ANY FINANCIAL INTEREST SUCH PERSON MAY HAVE AND AFFIRMS THAT SUCH PERSON: A. HAS RECEIVED A COPY OF THE CONFLICT OF INTEREST POLICY, B. HAS READ AND UNDERSTANDS THE POLICY, C. HAS AGREED TO COMPLY WITH THE POLICY, AND D. UNDERSTANDS THAT THE TRUST IS CHARITABLE AND IN ORDER TO MAINTAIN ITS FEDERAL TAX EXEMPTION IT MUST ENGAGE PRIMARILY IN ACTIVITIES WHICH ACCOMPLISH ONE OR MORE OF ITS TAX-EXEMPT PURPOSES. AFTER DISCLOSURE OF THE FINANCIAL INTEREST AND ALL MATERIAL FACTS, AND AFTER ANY DISCUSSION WITH THE INTERESTED PERSON, HE OR SHE SHALL LEAVE THE BOARD OR COMMITTEE MEETING DURING THE DISCUSSION OF THE POTENTIAL CONFLICT OF INTEREST AND THE VOTE ON WHETHER A CONFLICT OF INTEREST EXISTS. THE REMAINING BOARD OR COMMITTEE MEMBERS SHALL DECIDE IF A CONFLICT OF INTEREST EXISTS. IF A CONFLICT OF INTEREST IS FOUND TO EXIST, THEN THE FOLLOWING PROCEDURES SHALL BE FOLLOWED: A. AN INTERESTED PERSON MAY MAKE A PRESENTATION AT THE BOARD OR COMMITTEE MEETING, BUT AFTER SUCH PRESENTATION, HE OR SHE SHALL LEAVE THE MEETING DURING THE DISCUSSION OF, AND THE VOTE ON, THE TRANSACTION OR ARRANGEMENT WITH RESPECT TO WHICH A CONFLICT OF INTEREST EXISTS. THE BODY THAT CONSIDERS THE PROPOSED TRANSACTION OR ARRANGEMENT SHALL BE COMPOSED ENTIRELY OF INDIVIDUALS WITHOUT A CONFLICT OF INTEREST WITH RESPECT TO THE PROPOSED TRANSACTION OR ARRANGEMENT. B. THE LEAD DIRECTOR OR THE COMMITTEE SHALL, IF APPROPRIATE, APPOINT A DISINTERESTED PERSON OR COMMITTEE TO INVESTIGATE ALTERNATIVES TO THE PROPOSED TRANSACTION OR ARRANGEMENT. C. AFTER EXERCISING DUE DILIGENCE, THE BOARD OR COMMITTEE SHALL DETERMINE WHETHER THE TRUST CAN OBTAIN WITH REASONABLE EFFORTS A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT FROM A PERSON OR ENTITY THAT WOULD NOT GIVE RISE TO A CONFLICT OF INTEREST. D. IF A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT IS NOT REASONABLY POSSIBLE UNDER CIRCUMSTANCES NOT PRODUCING A CONFLICT OF INTEREST, THE BOARD OR COMMITTEE SHALL DETERMINE BY A MAJORITY VOTE OF THE DISINTERESTED DIRECTORS WHETHER THE TRANSACTION OR ARRANGEMENT IS IN THE TRUST'S BEST INTEREST, FOR ITS OWN BENEFIT, AND WHETHER IT IS FAIR AND REASONABLE. THE BOARD OR COMMITTEE'S DELIBERATIONS SHOULD INCLUDE AN ANALYSIS OF COMPARABLE TRANSACTIONS OR ARRANGEMENTS. IN CONFORMITY WITH THE ABOVE DETERMINATION IT SHALL MAKE ITS DECISION AS TO WHETHER TO ENTER INTO THE TRANSACTION OR ARRANGEMENT. FORM 990, PART VI, SECTION B, LINE 15 THE PRESIDENT OF THE ORGANIZATION RECEIVES NO COMPENSATION. OFFICERS THAT ARE ALSO EMPLOYEES OF EATON VANCE RECEIVE NO COMPENSATION FROM THE ORGANIZATION. THE COMPENSATION OF INDEPENDENT DIRECTORS WAS REVIEWED AND ADJUSTED IN 2008. THE ANALYSIS OF THEIR COMPENSATION INVOLVED COMPARING THE ORGANIZATION'S DIRECTORS FEES TO THOSE OF SIMILAR PRODUCTS. THERE HAS BEEN NO CHANGE IN COMPENSATION SINCE THAT TIME. EATON VANCE REVIEWS THE COMPENSATION FOR THE DIRECTORS. FORM 990, PART VI, SECTION C, LINE 19 THE US CHARITABLE GIFT TRUST PROVIDES, UPON REQUEST, COPIES OF GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS. FORM 990, PART XI, LINE 9: NET ADJUSTMENT FOR PIF/CDRF DISTRIBUTIONS AND DIVIDENDS 100,757. POOLED INCOME FUND EXPENSES NOT ATTRIBUTABLE TO PRINCIPAL -151. USCGT POOLED INCOME FUND GROWTH & INCOME PO BOX 4570 WILMINGTON DE 19807 043526224 POOLED INCOME DE N/A T 0 USCGT POOLED INCOME FUND GROWTH & INCOME II PO BOX 4570 WILMINGTON DE 19807 522415913 POOLED INCOME DE N/A T 0 USCGT POOLED INCOME FUND GROWTH & INCOME III PO BOX 4570 WILMINGTON DE 19807 276144380 POOLED INCOME DE N/A T 0 USCGT POOLED INCOME FUND GROWTH & INCOME IV PO BOX 4570 WILMINGTON DE 19807 466226705 POOLED INCOME DE N/A T 0 USCGT POOLED INCOME FUND GROWTH & INCOME IV INSTITUTIONAL PO BOX 4570 WILMINGTON DE 19807 466231661 POOLED INCOME DE N/A T 0 USCGT POOLED INCOME FUND HIGH YIELD PO BOX 4570 WILMINGTON DE 19807 043526225 POOLED INCOME DE N/A T 0 USCGT POOLED INCOME FUND HIGH YIELD II PO BOX 4570 WILMINGTON DE 19807 522415922 POOLED INCOME DE N/A T 0 USCGT POOLED INCOME FUND HIGH YIELD III PO BOX 4570 WILMINGTON DE 19807 276144376 POOLED INCOME DE N/A T 0 USCGT POOLED INCOME FUND HIGH YIELD IV PO BOX 4570 WILMINGTON DE 19807 466221923 POOLED INCOME DE N/A T 0 USCGT POOLED INCOME FUND HIGH YIELD IV INSTITUTIONAL PO BOX 4570 WILMINGTON DE 19807 466230966 POOLED INCOME DE N/A T 0 USCGT POOLED INCOME FUND INSTITUTIONAL HIGH YIELD PO BOX 4570 WILMINGTON DE 19807 522415929 POOLED INCOME DE N/A T 0 USCGT POOLED INCOME FUND INCOME PO BOX 4570 WILMINGTON DE 19807 043526227 POOLED INCOME DE N/A T 0 USCGT POOLED INCOME FUND INCOME II PO BOX 4570 WILMINGTON DE 19807 522415926 POOLED INCOME DE N/A T 0 USCGT POOLED INCOME FUND INCOME III PO BOX 4570 WILMINGTON DE 19807 276144364 POOLED INCOME DE N/A T 0 USCGT POOLED INCOME FUND INCOME IV PO BOX 4570 WILMINGTON DE 19807 466222519 POOLED INCOME DE N/A T 0 USCGT POOLED INCOME FUND INCOME IV INSTITUTIONAL PO BOX 4570 WILMINGTON DE 19807 466217592 POOLED INCOME DE N/A T 0 USCGT CDRF 2020 HIGH YIELD PO BOX 4570 WILMINGTON DE 19807 043553480 POOLED INCOME DE N/A T 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0