pooled income fund

Ala Matasaru (asker) Oct 27, 2020:

Din păcate, nu am un echivalent și nici un context, este un termen indicat la capitolul Active Nete, fără nici o explicație.
Net assets:
Net assets restricted for time and purpose
Private emergency fund
Charitable trust and life insurance policy
Pooled income fund.
Dar sugestia dvs este buna, mulțumesc!
Poate între timp mai apare vreun răspuns.

Manuela C. Oct 26, 2020:

Sugestie https://www.law.cornell.edu/cfr/text/26/1.642(c)-5

Termenul este prea specific, vă sugerez să dați echivalentul pe scurt și să îl menționați și în original, în ordinea în care obișnuiți în astfel de cazuri.
Este vorba aproximativ de un "fond comun de investiții pe baza donațiilor".

Pooled Income Fund
A mutual fund comprising of donated securities and/or cash, the proceeds of which go to charity and donors. One donates securities and cash to create a pooled income fund, which is then invested as if it were a regular mutual fund, which pays dividends to donors each quarter in proportion to the amount donated as a percentage of the whole fund. When a donor dies, what remains of his/her donation as a percentage of the total fund is given to a charity. Usually charities administer pooled income funds, and the remaining donation goes to their own charitable operations. All cash and securities donated to pooled income funds qualify as charitable gifts for tax purposes; importantly, securities so donated are exempt from capital gains tax.