U.S. Charitable Gift Trust (Gift Trust) is a tax-exempt public charity offering donor-advised funds and other charitable giving strategies. In 2019, the Gift Trust introduced the U.S. Legacy Income Trusts (Legacy Income Trusts) as next-generation charitable planned-giving instruments to provide designated income beneficiaries with tax-advantaged income for life and a legacy of charitable giving. The Gift Trust is sponsored by Eaton Vance Management, a longtime leader in wealth management solutions based in Boston.