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DEPARTMENT FOR AGING AND REHABILITATIVE SERVICES AUXILIARY GRANT PROGRAM NON-SSI RESOURCE ELIGIBILITY 11/18 CHAPTER E PAGE 136 67.6.4.2. Pooled Trusts Established under Section 1917(d)(4)(C) of the Act A pooled trust is a trust established and administered by a non-profit organization. It is sometimes called a “master trust” because it contains the assets of many different individuals, each in separate accounts established by individuals, and each with a beneficiary. The master trust is established by the nonprofit association, and the individual trust accounts within the master trust, are established by the individual or another person for the individual. This exclusion applies to a trust containing the assets of a disabled individual which meets the following conditions: • The pooled trust is established and maintained by a nonprofit association; o A nonprofit association is an organization that has tax-exempt status under section 501(a) of the IRC.  Contact the organization and request a copy of its IRS section 501(c) tax-exempt certification • Separate accounts are maintained for each beneficiary, but assets are pooled for investing and management purposes; o The trust must be able to provide an individual accounting for the individual. • Accounts are established solely for the benefit of the disabled individual; • The account in the trust is established by the individual, a parent, grandparent, legal guardian, or a court; o This requirement refers to the individual who physically took action to establish the trust even though the trust was established with the assets of the AG claimant/recipient.