When an individual, family, or other entity places assets into a trust, and then that trust provides income to the donor as well as a charity, it’s known as a pooled income fund. A pooled income fund is a way for a donor to gain a steady income from their assets while also giving to charity, and the donor themselves is not responsible for the tax burden of the asset in entirety.
Since the asset becomes an entirely separate entity, the pooled income fund requires its own EIN to function. The pooled income fund will be controlled by a trustee and will be taxed separately, filing its own taxes as needed. Any donations that are given from the pooled income fund are irrevocable, so the donor is no longer in direct control of the fund, in that they cannot change the terms of the fund without permission from the charity as well.
This type of fund operates like a private income fund, and is often used by high net worth individuals who are interested in preserving some income while still giving to charity.