A Pooled Income Fund is somewhat like a mutual fund except that withdrawals cannot be made. Each gift to the pool is assigned units and the value of these units changes with market conditions. Donors receive payments for life and avoid capital gains taxes on gifts of appreciated securities. The amount of payment can increase over time Upon your death, Nebraska Lutheran Outdoor Ministries withdraws the units and puts them to work according to the wishes you expressed at the time you made the gift. The minimum Pooled Income Fund gift is $2,500.

For detailed information about the Pooled Income Fund, go to the ELCA Foundation web site.