Instrumentl eFile Render
Object ID: 202341359349318454 - Rendered 2024-09-08
TIN: 31-1663020
SCHEDULE R
(Form 990)
Department of the Treasury
Internal Revenue Service
Related Organizations and Unrelated Partnerships
Complete if the organization answered "Yes" on Form 990, Part IV, line 33, 34, 35b, 36, or 37.
Attach to Form 990.
Go to
www.irs.gov/Form990
for instructions and the latest information.
OMB No. 1545-0047
20
22
Open to Public Inspection
Name of the organization
The US Charitable Gift Trust
co Eaton Vance Trust Company
Employer identification number
31-1663020
Part I
Identification of Disregarded Entities.
Complete if the organization answered "Yes" on Form 990, Part IV, line 33.
(a)
Name, address, and EIN (if applicable) of disregarded entity
(b)
Primary activity
(c)
Legal domicile (state
or foreign country)
(d)
Total income
(e)
End-of-year assets
(f)
Direct controlling
entity
Part II
Identification of Related Tax-Exempt Organizations.
Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related tax-exempt organizations during the tax year.
(a)
Name, address, and EIN of related organization
(b)
Primary activity
(c)
Legal domicile (state
or foreign country)
(d)
Exempt Code section
(e)
Public charity status
(if section 501(c)(3))
(f)
Direct controlling
entity
(g)
Section 512(b)(13) controlled entity?
Yes
No
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50135Y
Schedule R (Form 990) 2021
Schedule R (Form 990) 2021
Page
2
Part III
Identification of Related Organizations Taxable as a Partnership.
Complete if the organization answered "Yes" on Form 990, Part IV, line 34, because it had one or more related organizations treated as a partnership during the tax year.
(a)
Name, address, and EIN of
related organization
(b)
Primary activity
(c)
Legal
domicile
(state or foreign
country)
(d)
Direct controlling
entity
(e)
Predominant income(related, unrelated, excluded from tax under sections 512-514)
(f)
Share of total income
(g)
Share of end-of-year
assets
(h)
Disproprtionate allocations?
(i)
Code V-UBI
amount in box 20 of
Schedule K-1
(Form 1065)
(j)
General or
managing
partner?
(k)
Percentage
ownership
Yes
No
Yes
No
Part IV
Identification of Related Organizations Taxable as a Corporation or Trust.
Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related organizations treated as a corporation or trust during the tax year.
(a)
Name, address, and EIN of
related organization
(b)
Primary activity
(c)
Legal
domicile
(state or foreign
country)
(d)
Direct controlling
entity
(e)
Type of entity
(C corp, S corp,
or trust)
(f)
Share of total income
(g)
Share of end-of-year
assets
(h)
Percentage
ownership
(i)
Section 512(b)(13) controlled entity?
Yes
No
(1)
Pooled Income Funds 34 total
Two International Place
Boston
,
MA
02110
Pooled Income Fund
MA
N/A
T
No
(2)
USCGT - Income
Two International Place
Boston
,
MA
02110
04-3526227
Pooled income fund
MA
N/A
T
3,932
No
(3)
USCGT - High Yield
Two International Place
Boston
,
MA
02110
04-3526225
Pooled income fund
MA
N/A
T
9,261
No
(4)
USCGT - Growth & Income
Two International Place
Boston
,
MA
02110
04-3526224
Pooled income fund
MA
N/A
T
558
No
(5)
USCGT - Income II
Two International Place
Boston
,
MA
02110
52-2415926
Pooled income fund
MA
N/A
T
5,210
No
(6)
USCGT - High Yield II
Two International Place
Boston
,
MA
02110
52-2415922
Pooled income fund
MA
N/A
T
5,646
No
(7)
USCGT - Growth & Income II
Two International Place
Boston
,
MA
02110
52-2415913
Pooled income fund
MA
N/A
T
1,236
No
(8)
USCGT - High Yield Fund IV
Two International Place
Boston
,
MA
02110
46-6221923
Pooled income fund
MA
N/A
T
3,324
No
(9)
USCGT - Growth & Income Traditional V
Two International Place
Boston
,
MA
02110
38-7141533
Pooled income fund
MA
N/A
T
483
No
(10)
USCGT - Income III
Two International Place
Boston
,
MA
02110
27-6144364
Pooled income fund
MA
N/A
T
No
(11)
USCGT - Current Income Traditional V
Two International Place
Boston
,
MA
02110
61-6544454
Pooled income fund
MA
N/A
T
572
No
(12)
USCGT - High Yield III
Two International Place
Boston
,
MA
02110
27-6144376
Pooled income fund
MA
N/A
T
189
No
(13)
USCGT - High Yield Traditional V
Two International Place
Boston
,
MA
02110
35-7106668
Pooled income fund
MA
N/A
T
326
No
(14)
US Legacy Income Trust II2
Two International Place
Boston
,
MA
02110
87-6761030
Pooled income fund
MA
N/A
T
1,693
No
Schedule R (Form 990) 2021
Schedule R (Form 990) 2021
Page
3
Part V
Transactions With Related Organizations.
Complete if the organization answered "Yes" on Form 990, Part IV, line 34, 35b, or 36.
Note.
Complete line 1 if any entity is listed in Parts II, III, or IV of this schedule.
Yes
No
1
During the tax year, did the orgranization engage in any of the following transactions with one or more related organizations listed in Parts II-IV?
a
Receipt of
(i)
interest,
(ii)
annuities,
(iii)
royalties, or
(iv)
rent from a controlled entity
.....................
1a
No
b
Gift, grant, or capital contribution to related organization(s)
............................
1b
No
c
Gift, grant, or capital contribution from related organization(s)
............................
1c
No
d
Loans or loan guarantees to or for related organization(s)
............................
1d
No
e
Loans or loan guarantees by related organization(s)
............................
1e
No
f
Dividends from related organization(s)
............................
1f
No
g
Sale of assets to related organization(s)
............................
1g
No
h
Purchase of assets from related organization(s)
............................
1h
No
i
Exchange of assets with related organization(s)
............................
1i
No
j
Lease of facilities, equipment, or other assets to related organization(s)
.......................
1j
No
k
Lease of facilities, equipment, or other assets from related organization(s)
......................
1k
No
l
Performance of services or membership or fundraising solicitations for related organization(s)
.....................
1l
No
m
Performance of services or membership or fundraising solicitations by related organization(s)
.................
1m
No
n
Sharing of facilities, equipment, mailing lists, or other assets with related organization(s)
...................
1n
No
o
Sharing of paid employees with related organization(s)
............................
1o
No
p
Reimbursement paid to related organization(s) for expenses
............................
1p
No
q
Reimbursement paid by related organization(s) for expenses
............................
1q
No
r
Other transfer of cash or property to related organization(s)
............................
1r
No
s
Other transfer of cash or property from related organization(s)
............................
1s
Yes
2
If the answer to any of the above is "Yes," see the instructions for information on who must complete this line, including covered relationships and transaction thresholds.
(a)
Name of related organization
(b)
Transaction
type (a-s)
(c)
Amount involved
(d)
Method of determining amount involved
(1)
USCGT - Income
s
382,410
Cash
(2)
USCGT - High Yield
s
652,938
Cash
(3)
USCGT - Growth & Income
s
66,872
Cash
(4)
USCGT - Income II
s
1,339,320
Cash
(5)
USCGT - High Yield II
s
597,078
Cash
(6)
USCGT - Growth & Income II
s
43,728
Cash
(7)
USCGT - High Yield Fund IV
s
270,348
Cash
(8)
USCGT - Income III
s
74,985
Cash
(9)
USCGT - Current Income Traditional V
s
22,745
Cash
(10)
USCGT - High Yield III
s
22,508
Cash
(11)
USCGT - High Yield Traditional V
s
21,284
Cash
Schedule R (Form 990) 2021
Schedule R (Form 990) 2021
Page
4
Part VI
Unrelated Organizations Taxable as a Partnership.
Complete if the organization answered "Yes" on Form 990, Part IV, line 37.
Provide the following information for each entity taxed as a partnership through which the organization conducted more than five percent of its activities (measured by total assets or gross revenue) that was not a related organization. See instructions regarding exclusion for certain investment partnerships.
(a)
Name, address, and EIN of entity
(b)
Primary activity
(c)
Legal domicile
(state or foreign
country)
(d)
Predominant income (related, unrelated, excluded from tax under sections 512-514)
(e)
Are all partners
section
501(c)(3)
organizations?
(f)
Share of total income
(g)
Share of
end-of-year
assets
(h)
Disproprtionate allocations?
(i)
Code V-UBI
amount in box 20
of Schedule K-1
(Form 1065)
(j)
General or
managing
partner?
(k)
Percentage
ownership
Yes
No
Yes
No
Yes
No
Schedule R (Form 990) 2021
Schedule R (Form 990) 2021
Page
5
Part VII
Supplemental Information
Provide additional information for responses to questions on Schedule R. See instructions.
Return Reference
Explanation
Schedule R (Form 990) 2021
Additional Data
Software ID:
22015553
Software Version:
2022v5.0