Attorneys routinely receive client funds to be held in trust for future use. If the amount is large or the funds are to be held for a long period of time, the attorney customarily places these moneys at interest for the benefit of the client. However, in the case of amounts that are small or to be held for a short time, it is impractical to establish separate interest-bearing accounts for individual clients. In IOLTA, attorneys place these nominal and short-term funds into a commingled escrow account that can generate interest income which financial institutions send to the Maryland Legal Services Corporation Fund for grants to programs which provide civil legal services to the poor.