This arrangement operates somewhat like a mutual fund. The Fund accepts irrevocable gifts from many donors, manages them as a common fund, and then distributes the income proportionately to the beneficiaries.

• You can make gifts with cash or marketable (but not tax-exempt) securities. The minimum gift is $10,000.
• The income may be paid to one or two beneficiaries and will vary depending on the earnings of the fund.
• You will receive an immediate income tax charitable deduction for some portion of your gift.
• Upon the death of the beneficiary, the remaining principal passes to the Metropolitan for the purpose the donor has stipulated or for the Museum's general purposes.
• Use our Planned Giving Calculator. The calculator is designed to provide you with an illustration of the income and tax benefits to which you may be entitled if you make a planned gift to benefit the Metropolitan.

Read an example about the Metropolitan Pooled Income Fund.