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Ormita In-Kind Donations Guide

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  • 8/14/2019 Ormita In-Kind Donations Guide

    1/19www.ormita.com

    In-Kind DonationsA guide to unlocking hidden resources or your organization

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    Table o ContentsOverview .................................................................................................................2

    What are in-kind donations? ..............................................................................3

    Why accept in-kind donations? ..........................................................................3

    How donors beneft rom giving in-kind donations .............................................4

    What is Ormita .......................................................................................................5

    Trading In-Kind Donations ................................................................................6

    Global Product Placement and Sourcing ..............................................................7

    National Distribution Channels ............................................................................8

    Facts and Figures about Non-Cash Trade ...........................................................0

    The Process ...........................................................................................................

    Roles and Responsibilities ...................................................................................4

    Marketing Support ...............................................................................................5

    The New York Times (Beyond the Git o Cold, Hard Cash) ..............................6

    Ormita International Limited. All rights reserved worldwide.

    This book is intended as a ree resource to assist Non-Prot Organizations in getting the most out o the Non-Prot In-Kind Donation Program and is not intended orrecommended or any other purpose. It may be reely distributed on the condition that it is not altered any way.

    Although we have taken great care to ensure the accuracy o the inormation and advice in this book, neither Ormita International Limited, Ormita International LLC noany o our licensees, guarantees the correctness, relevance or accuracy o anything in this document or any web resource linked to rom this document. Ormita Internationalits owners and related companies / related individuals disclaims responsibility or any direct or indirect damage or loss resulting rom the use o this document and anydirect or indirect loss or damage resulting rom reliance on inormation published herein. The service oering described in this document is subject to change withounotice.

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    Overview

    In his book, the Mystery o Capital, Hernando De Soto calls unproductive, unsold assetsdead capitaland estimates there is 9.3 trillion dollars of it world-wide.

    Unsold production time, empty rooms, unlled advertising space, vacant appointment time, depreciatinginventory, mislabelled stock, end-o-line items, last seasons merchandise, entry tickets or idle assets are allitems which can be donated to non-proft organizations in need.

    For some businesses, providing in-kind donations to organizations doing good work in their community isthe easiest way they can support you. They may not be able to provide direct nancial donations, but its areasier or them to simply share resources or expertise they already have.

    Unortunately, due to lack o storage capacity, issues with handling, inappropriateness o the donated itemor other logistical issues, many non-prot organizations turn away a constant supply o substantial in-kinddonations, most o which end up in landlls.

    Ormita oers the opportunity or your organization to accept virtually any in-kind donation and turn it intothings that you need.

    Using the Ormita trading platorm, your organization can trade unwanted in-kind donations oressential goods and services that you need.

    There is little to no handling o the products by your organization.

    Our sta is courteous and proessional and will always treat your donors with respect, ensuringthat they will return to your organization the next time they have a charitable donation to make.

    We strive to make donating a hassle ree experience.

    There is no ee or our service to your organization or your donors.

    You receive the maximum possible return rom donated goods and services.

    Our solution is environmentally riendly and socially responsible.

    There are billions o dollars o goods and services just waiting to be accessed by your organizationthrough the Ormita in-kind donation program.

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    Supplement your cash with new in-kind donations?

    An in-kind donation is a contribution o time, service or goods made by a donor to help support theoperations or services provided by your organization. It isnt cash. Thereore the donor does retain adegree o control over the donation. This doesnt occur when a donor gives you a cash donation.

    Because o this relationship, donors products need to be used eectively and eciently. They also needto know that their product is not going to end up on-sold to a competitor or an existing cash customer.

    Some examples o in-kind donations include:

    Books

    Food supplies

    Medical kits

    Oce equipment

    Printing

    Rereshments

    Telecommunications equipment

    Why accept in-kind donations?

    .You can acquire goods and services that you need without spending cash

    The cash you save can be used to pay or other products or services that you have not been ableto acquire through the Ormita donation process.

    2. Expands your capacity

    Your organization can suddenly acquire goods and services which you otherwise might neverhave purchased. More printing, radio advertising, better equipment etc.

    3. Builds relationships

    Approaching a prospective donor and receiving an in-kind donation provides an opportunity orthat person or organization to support your cause without actually investing any cash. I the do-nor likes how the donation issue is handled, gets a tax benet or nds that their product is placed

    in a new market, they may take an even greater interest in the activities o your organization.

    An in-kind donation can be the beginning step o a substantial relationship.

    4. Provides a way or your donors to continue giving during tough times

    An in-kind gits market value can be more than double the value o a cash donation rom thesame donor, since the gits cost to the donor is only the products marginal cost, which mightbe only hal o its market price.

    Moreover, many corporations have spare capacity that they could put to use or nonprots at anegligible extra cost to themselves; or example, transportation or shipping companies may havespare container space; IT consultancies, temporarily underutilized communications engineers.

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    How donors beneft rom giving in-kind donations

    Manuacturers, Wholesalers and Retailers Takes excess product o-market, thereby retaining the market value or their goods.

    Tax-deductible benets may be greater than income received rom a sale.

    Creates savings in warehouse space, disposal costs and sta time

    I they plan to close or consolidate a warehouse or distribution centre, it may be morecost-eective to donate that inventory rather than move it to another location.

    Helps to reduce waste and meet environmental goals.

    Sta and customers want to see their surplus goods going to people in need rather than to the

    dump.

    Donated goods are generally only deductible at cost (not market value). Using the Ormita In-KindDonation Program their donation is eligible or a tax deduction at ull retail value.

    Ormita eectively converts items which a charity may not be able to directly use into goods andservices they need.

    A single email or phone call to Ormita can take all o their surpluses o their hands.

    Service Industries

    Allows or a ull retail value tax deduction or surplus time, space, unsold seats or service-related

    oerings.

    Provides a creative way or sta to give to their nominated charities without the need or time-oor cash rom their pockets.

    Can help ull a companys philanthropic, environmental and/or social welare goals and translateinto goodwill.

    General Benets or Businesses

    Businesses who donate trade credits receive the up-ront tax benets at the time o donation -even though they may only earn the trade credits at a later date.

    Allows businesses to tie their giving to your sales or customer activities without spending anyadditional cash to do so.

    When a business makes a donation to charity it comes out o their proft margins. In-kind donationsare a way to reduce their idle production time, increase sta loyalty, create goodwill and publicityand access tax deductions.

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    What is OrmitaOrmita acts as a clearinghouse or the trade o excess capacities, goods and services through a combination

    o online e-commerce, clearing, 24 hour telephone brokering and independent licensees and brokers.

    At the core o the business is an electronic trading platorm that allows participants to trade their excesscapacity or unsold time or:

    Cash-fow enhancing products and/or services (advertising, media, public relations, specialpromotions, new product lines, employee rewards, customer incentives etc).

    Already budgeted or products and/or services.

    Investments in new micro-enterprise and small businesses.

    Rather than promoting direct trade between participants the Company brokers trades through a central-

    ized marketplace.

    . Transactions are recorded in a centralized ledger which records the value o the items pur-chased (debit) and sold (credit) - much like a clearinghouse does or stocks, or a commercial bankdoes or checks.

    2. This ledger system utilises a trade credit as a method o accounting with 1 Trade Credit = $1.

    3.Just like any brokerage rm, Ormita receives a cash commission on each transaction.

    4. Non-prot donor and recipient transactions are not subject to this commission as they all withinthe boundaries o the Companys Corporate Social Responsibility Charter.

    Radio Station Donates $2000

    worth o Advertising

    Sells Advertising

    Printer Sells Printing

    Buys Advertising

    Buys Accounting

    Accountant Buys Advertising

    Buys Printing

    Donates to Charity

    Charity Receives Donations

    Buys Printing

    Buys Accounting

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    Trading In-Kind DonationsOrmita provides non-prot organizations the option to exchange their donated goods or services withother organizations in return or things that they need.

    Instead o trading goods and services directly, a non-prot organization will list their donated product withOrmita and sell it to another organization or Ormita Credits.

    Ormita Credits record the real market value or the products or services acquired by each organization. 1Ormita Credit = $1 or the sake o book-keeping.

    These Credits can then be used to acquire other market-value goods or services without the need or cash.

    Ormita enables charities to tap into a donation source that:

    is dicult or many charities to handle

    may require additional experience/expertise

    is currently a tiny part o overall charitable giving

    could add 10 to 30 percent to a charitys annual donations

    Receives an oer or somedonated school books

    Needs a photocopier

    Charity

    WelareOrganization

    CommunityGroup

    School

    Receives oer or donatedmedical equipment

    Needs some school books

    Receives an oer or somedonated printing credit

    Needs some medicalequipment

    Receives oer or adonated photocopier

    Needs some printing

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    Global Product Placement and Sourcing

    Ormita operates its own inrastructure in 38 locations on 5 continents. We have local contactpoints across the United States, Australia, New Zealand, Italy and the United Kingdom as well as

    regional contacts in the major cities o 44 countries.

    Ormita can place donated products into new markets, allowing companies to trial their products,

    create brand awareness or their goods and services and establish a presence in an a new or

    expanding market while contributing to your organizations welare.

    Australia

    Argentina

    Belgium

    Bahrain

    BrazilBulgaria

    Canada

    Chile

    Croatia

    Cyprus

    Czech Republic

    Denmark

    Estonia

    Finland

    France

    GuatemalaHungary

    Ireland

    Israel

    Italy

    Japan

    Latvia

    Lithuania

    Malaysia

    Mexico

    Netherlands

    New ZealandNorway

    Pakistan

    Panama

    Poland

    Peru

    Romania

    Scotland

    South Arica

    Spain

    Sweden

    SwitzerlandThailand

    Turkey

    United Kingdom

    United Stateso America

    Countries where we can place, and source, donated products include:

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    National Distribution Channels

    AustraliaAdelaide

    Gold Coast

    Bunbury

    Campbelltown

    Canberra

    Dubbo

    Gosord

    Hobart

    Kalgoorlie

    Kuala Lumpur

    Mandurah

    Newcastle

    Penrith

    Perth

    Tamworth

    Townsville

    Wollongong

    United States o AmericaAtlanta

    Austin

    Baltimore

    Boise

    Boston

    Chicago

    Columbus

    Dallas

    Denver

    Detroit

    Fort Worth

    Houston

    Las Vegas

    Los Angeles

    Memphis

    New York City

    Newark

    Orlando

    Philadelphia

    Phoenix

    Pittsburgh

    Salt Lake City

    San Francisco

    San Jose

    Seattle

    Tampa

    Washington

    United Kingdom

    Basildon

    Birmingham

    Blackburn

    Blackpool

    Bolton

    BradordBristol

    Chelmsord

    Coventry

    Derby

    Dundee

    Edinburgh

    Glasgow

    Gloucester

    Hudderseld

    Ipswich

    Kingston upon Hull

    LeedsLeicester

    Liverpool

    London

    Manchester

    Newport

    Norwich

    Nottingham

    Oxord

    Peterborough

    Plymouth

    Preston

    ReadingRotherham

    Saint Helens

    Sheeld

    Swansea

    Swindon

    Watord

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    National Distribution Channels

    New ZealandAuckland

    Christchurch

    Dunedin Wellington

    Italy

    Bari

    BolognaBrescia

    Cagliari

    Florence

    Genova

    MessinaPadova

    Palermo

    Rome

    Taranto

    TorinoVerona

    St. Vincent

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    Facts and Figures about Non-Cash Trade

    According to the World Trade Organization 15% o world trade is conducted on a non-cash basis. Thisincludes direct trade, git-culture, counter-trade/reciprocal trade (oten ound between governments andmulti-national organizations) and non-government currencies (community currencies, regional currencies,git vouchers, loyalty points & air-points) and is thereore worth approximately USD $2.79 trillion dollars othe estimated USD $18.6 trillion dollars o world trade (2004 World Bank gures).

    More recent gures are currently unavailable but it is known that global trade rose in 2004 by 21% (worldmerchandise exports rose by 16% to $7.3 trillion, while commercial services ollowed closely with a growthrate o 12% to $1.8 trillion) and it is estimated that this rise has carried steadily onwards through to 2006,making non-cash trade orecast at between $3.37 trillion (2005) and $4.08 trillion (2006).

    The International Reciprocal Trade Association (IRTA) targets trade credit use at 4% o business spending.With business spending making up 10% o the USD $34 trillion dollar economy utilizing trade is a USD

    $136 billion dollar opportunity. Non-cash trade, in one orm or another, accounts or nearly 30 percent o the worlds total

    business.1

    The National Association o Trade Exchanges, The International Journal o HospitalityManagement and the Michigan State University together claim that approximately 70% oall Fortune 500 companies utilize oset trading.2

    According to the Association o Advertising Agencies, eight out o ten corporations engagein excess capacity exchange.3

    Approximately 65% o all New York Stock Exchange-listed companies engage in excess capacityexchange.4

    In 1994, on the 60th anniversary o the Swiss WIR excess capacity trade system, annual volumein reached 2.5 billion Swiss Francs (over $2 billion US dollars) and boasted 80,000 membersnationally.5 The WIR also enjoys a membership base o nearly 20% o all Swiss businesses in acountry o only 7 million people.6

    At its peak in 2001-2002, an estimated 6 to 10 million Argentines participated in the Red Global deTrueque local commodity exchange system, including doctors, manuacturers, and even railways,turning over approximately 6 billion US dollars per annum in transactions and accounted orapproximately 15% oArgentinas mean personal income.7

    According to the International Reciprocal Trade Association approximately 400,000 businessesengage in ormalised non-cash transactions in the United States.8

    (2004)., Department o Commerce Fact Sheet. USA DOC.Schmidgall, R.S., Damitio, J.W. (1999)., Bartering activities o the Fortune 500 and hospitality lodging rms.,Michigan State University, International Journal o Hospitality ManagementAmerican Association o Advertising Agencies. (2003).(2004)., Annual Report, National Association o Trade ExchangesLietaer, B & Belgin, S. (2004)., O Human Wealth: Beyond Greed & Scarcity. Galley Edition.Valentini, E. (2003)., Switzerlands WIR System and Barter Worldwide, International Trade Currency SystemStodder, J. (2007).,Residual Barter Networks and Macro-Economic Stability. Rensselaer Polytechnic Institute

    at Hartord, Hartord CT.(2004)., Fact Sheet, International Reciprocal Trade Association.

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    The Process

    1. Analyse your existing expensesReview your current budget and look or expenses that you may be able to substitute or goods or serv-ices acquired through the Ormita Non-Prot Donation Program.

    Make a list o these expenses along with specics (i.e. photocopier toner or a Minolta SCX-1010, 500single person tents o any color etc).

    2. Brainstorm a list o wantsWrite down all o the things you would like to acquire i you had access to additional unds.

    3. Calculate the value total o what you needAdd your needs and wants together and calculate the rough value o these products and services atull market value.

    Remember everything you want can be yours. The beauty o the Ormita Non-Prot Donor Programis thatyou do not need to source any o the things you want directly rom companies all you needto do is locate products and services which other non-prots or businesses may be interested in trad-ing. In return, they may acquire goods and services you need and trade them back to you.

    By working together to acquire a large range o promised goods and services, non-prot organiza-tions can exchange these gits with one another on a non-cash basis and ull their needs.

    No delivery needs to take place until a buy or sell has occurred and, in most cases, the donor willarrange delivery ree o charge. (Where this does not occur the recipient may have to pay their ownreight costs.)

    4. Research existing and potential donorsAny business who supports your current activities is a great potential donor. Use the internet, phonebook and connections established by your volunteers and identiy those organizations that may havesurplus products or time, brand power, and most importantly, similar values and mission as your group.

    Your donors should support your aims (they are donating toyour charity even though the product may

    end up somewhere else).Once you have identied these organizations - research them. It is important to understand how theyoperate and who to talk to i you wish to solicit an in-kind donation.

    It is always important to remember: while Heinz Foods may be the perect group to supply you a par-ticular product you need directly, i it is not local then you are better o talking to businesses who youcan access easily and then trade their product using Ormita or other goods and services you need. Thebenet to the donor is the same and you receive even greater access to donated products and servicesthan beore. Every non-prot is eectively pitching in to grow the pool o available goods and servicesor one another.

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    5. Meet with potential donorsContact the organization and schedule a meeting with their owner, public aairs executive or a

    manager with decision-making power. Explain to the individual the nature o the conversationyou would like to have to discuss options or in-kind donations which, in turn, will generatepublicity or them, increase their sta moral, boost their brand image and recover lost incomeby turning it into a tax deduction.

    I a donor is local in several markets but not present in others, there may be an additional benetor them to have their product traded into another country where they are looking to gain marketexposure.

    Ormita has a donor product brochure and power-point presentation which you are able tocustomize or your own use when visiting with potential donors.

    6. Analyse their needs Clearing surplus stock (in some instances donating is cheaper than destroying surplus products)

    Corporate Social Responsibility requirements

    Create positive publicity

    Entry into oreign markets

    Increase brand awareness

    Moving warehouses

    Taking seasonal products o-market

    Tax benets Trialling new products o-market

    7. Submit your requestCustomize the Sample In-Kind Donation Solicitation Letter provided in the Ormita Toolkit and deliverthe letter and accompanying materials to the appropriate decision-maker in the organization.

    Give the organization reasonable time to review and approve the donation request and to negotiate theacknowledgements they want in exchange.

    Follow-up the letter with a personal visit or telephone call.

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    8. Fill out the In-Kind Donation FormOnce the organizations has conrmed that they are interested in donating, have them complete an

    In-Kind Donation Form.This orm is an oer to supply only and is subject to another charity or organization wishing to takethe oered goods or services.

    Send this orm into Ormita.

    9. Ormita will market the donation and, in return, nd you what you needOrmita will market the donation to other organizations at ull-retail value.

    Once the donation has been accepted, Ormita will arrange the logistics o reight and ullment onyour behal.

    You will now receive credit to acquire goods and services rom other non-prots and businesses within the Ormita commerce network.

    You can access products online, in our weekly newsletter or directly rom your assigned Broker.

    The entire process rom receiving donation oers through to settlement and acquisition o your owngoods and services may range rom 10 90 days.

    Patience is a virtue. As more businesses and non-prot organizations participate in the programme, moreoerings will become available and the process will become aster.

    Accounting or the value o donated goods and services is done on a ull market value basis. Where a do-nated product is slow to move, there may be a need or a discount to speed up the process. This is entirelyup to you.

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    Roles and Responsibilities

    Non-Prot Organizations Responsibilities Familiarize its employees and volunteers with the eatures and benets o the Ormita In-Kind

    Donation service.

    Issue a joint-press-release about the partnership.

    Publish inormation about Ormita in its newsletter at least once every 12 months.

    Identiy suitable donors and speak to them directly about giving in-kind donations to your organi-zation.

    Have them ll out an In-Kind Donation Form .

    Where you have talked directly to them about how you will handle the donation process: submit

    the completed In-Kind Donation Form to Ormita. Monitor your account online and, once the donation is sold to another organization, access the

    credits received rom the sale to acquire your own needed goods and services.

    Ormita Responsibilities

    Provide Non-Prot Organizations with sales and marketing material to assist with the promotiono the In-Kind Donation Program to their donors.

    Provide training material to educate their employees and volunteers regarding the Ormita range

    o solutions. Issue joint press releases about the organization joining the program and the benets o the In-

    Kind Donation Program.

    Handle all aspects o the exchange process, including marketing the donated goods received toother members o Ormita, crediting your donor account and helping you acquire other oeredneeded products and services in return.

    Handing all customer enquiries in a proessional manner.

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    November 12, 2007

    Beyond the Gift of Cold, Hard CashBy Deborah L. Jacobs

    AMONG the items that Tom Bird gave to charity last year was what he considered a lingering asset on his personal

    balance sheet: the domain name, farm.com, which he retained when he and his business partner sold their Silicon Valley

    record storage company, First American Record Management (FARM) in 1999.

    Sensing a ready market for the dormant address, Mr. Bird, who is now a venture capitalist, approached the Boston Foun-

    dation about taking it. The charity readily agreed, and within a month sold it for $200,000. Mr. Bird got a correspond-ing tax write-off for his donation, which had cost him nothing but a nominal registration fee 18 years earlier and annual

    renewal fees.

    The contribution is one example of how innovative donors and open-minded charities are moving beyond traditional gifts

    of cash and marketable securities and beneting from donations of noncash assets. Although real estate remains the most

    popular type of noncash gift, charities have also accepted tangible personal property like art, jewellery and collectibles,

    and intangible assets like patents or shares in a closely held business.

    Statistics are scarce, but Ruben D. Ordua, vice president of the Boston Foundation, said that most of the organizations

    larger gifts last year included a noncash asset.

    Often the kinds of assets that wealthy people have available to donate are things other than cash and marketable securi-ties, Mr. Ordua said.

    Such donations require donors to navigate potential tax traps, have the property appraised, and nd an appreciative

    recipient who will most often sell the asset. But for those who make the effort, it provides an alternative to checkbook

    philanthropy and a way to still give regardless of stock market performance.

    Bryan Clontz, president of Charitable Solutions, a Jacksonville, Fla., rm that helps charities liquidate noncash assets,

    said he got more calls about these types of donations when the market was down.

    As with publicly traded securities, there are tax incentives for the donor to make gifts of property that has gone up in

    value, said Ralph E. Lerner, a lawyer with Sidley Austin Brown & Wood, in New York.

    One is the savings in long-term capital gains tax, which is 15 percent for sales of appreciated business interests and realestate held at least 12 months, and 28 percent for tangible personal property like art and collectibles. Since the charity is

    tax exempt, it generally pays no tax when it sells the asset. In the best-case scenario, you can also deduct the fair-mar-

    ket value of the asset at the time of the donation, rather than what you paid for it. When making gifts to a public charity,

    donors are entitled to a deduction for up to 30 percent of adjusted gross income.

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    Any deduction that cant be taken in the year of the donation say, because the donors income isnt high enough

    can be carried forward up to ve years. Alistair Barnes, a property manager with Global Special Risks in Houston,

    gures that his donation of a 3 percent share in the company, a privately held insurance rm, two months before its May

    2007 sale, will entitle him to a $292,000 deduction in April. For tangible personal property, something you can touch andmove, a restriction known as the related-use rule applies.

    For your donation to qualify for a full fair-market value deduction, the charity must use the asset in a way that is related

    to its exempt purpose, said Conrad Teitell, a lawyer with Cummings & Lockwood in Stamford, Conn. Otherwise, your

    income-tax deduction is limited to your basis in the asset (what it initially cost you) or its fair market value, whichever is

    less.

    The related-use rule is not a problem for gifts of art to a museum with similar works in its collection, but it affects other

    types of gifts to institutions that plan to convert them to cash. Some clients are surprised to nd themselves constrained

    by this rule when they donate items to be auctioned at the annual church or school bazaar, said Laura Peebles, a director

    with Deloitte & Touche in Washington.

    Gifts of real estate are not subject to the related-use rule. One of the more unusual ones was a tandem crypt donated to

    the University of California at Los Angeles. Situated at Westwood Memorial Park, a cemetery where many Hollywood

    stars are buried, the crypt was near Marilyn Monroes grave, said Judith Pillon, director of the ofce of gift planning at

    U.C.L.A. The university sold it to someone in the entertainment industry for $100,000, Ms. Pillon said.

    There are many ways to contribute real estate and reap large tax benets, but these donations carry complications of their

    own, said David T. Leibell, a lawyer with Wiggin and Dana in Stamford, Conn. Most charities prefer that the property

    not be mortgaged because it can run afoul of various tax law restrictions. Moreover, the nonprot, as if it were buying

    the property, must check for liens and be sure there are no environmental hazards that would require cleanup obligations

    under federal law.

    Charities are not bashful about looking a gift horse in the mouth. Jane Wilton, the general counsel of the New York

    Community Trust, said that one time the group declined a gift of a Brooklyn gas station because it was concerned aboutenvironmental hazards.

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    AUSTRALIA

    USTRALIAN CAPITAL TERRITORY

    Canberra (02) 6160 1477NEW SOUTH WALESCampbelltown (02) 4602 4115Dubbo (02) 5804 5111Gosord (02) 4304 1501Newcastle (02) 4016 6127

    enrith (02) 4702 0513ydney (02) 8197 7017amworth (02) 5711 1203

    QUEENSLANDrisbane (07) 3121 9657

    Gold Coast (07) 3166 5304unshine Coast (07) 5313 3411ownsville (07) 4795 0409

    OUTH AUSTRALIAAdelaide (08) 7423 0109

    ASMANIAHobart (03) 6281 4775

    VICTORIAMelbourne (03) 9095 3402

    WESTERN AUSTRALIAunbury (08) 9774 0105

    Kalgoorlie (08) 9051 5200Mandurah (08) 9512 8010

    erth (08) 6465 9631

    ITALY

    ari 080 214 9618ologna 0511 990 7661rescia 030 207 7648

    Cagliari 070 773 8241irenze (Florence) 055 535 7643

    Genova 010 893 7302Messina 090 896 8832

    adova 049 859 7942alermo 091 619 3644t Vincent 016 687 1130aranto 099 987 1038orino 0111 983 9445

    Verona 045 485 8775

    ROMANIA

    ucharest (021) 519 1421

    UNITED KINGDOM

    Basildon 0126 843 0010irmingham 0121 264 0130lackburn 0125 441 0010lackpool 0125 358 0011olton 0120 423 0001radord 0127 444 9121ristol 0117 361 0030

    Chelmsord 0124 576 0050Coventry 0247 699 8602

    Derby 0133 291 7004Dundee 0138 260 5000Edinburgh 0131 606 0044Glasgow 0141 421 0051Gloucester 0145 249 8010Hudderseld 0148 461 0011Ipswich 0147 339 5000Kingston upon Hull 0148 269 0011Leeds 0113 358 0166Leicester 0116 330 0033Liverpool 0151 151 0211London 0203 355 1381Manchester 0161 421 0177Newport 0163 337 0011Norwich 0160 391 1010Nottingham 0115 817 0011Oxord 0186 557 6041Peterborough 0173 351 7070Plymouth 0175 239 9006Preston 0177 221 7010Reading 0118 331 0020Rotherham 0170 927 0000Saint Helens 0174 471 0000Sheeld 0114 301 0004Swansea 0179 267 6001Swindon 0179 329 6077Watord 0192 337 9010

    NEW ZEALAND

    NORTH ISLANDAuckland (09) 974 9159Wellington (04) 974 9061

    SOUTH ISLANDChristchurch (03) 974 9041Dunedin (03) 974 8014

    UNITED STATESOF AMERICA

    ARIZONAPhoenix (602) 427 5620

    CALIFORNIALos Angeles (323) 443 0233San Francisco (415) 358 1808San Jose (408) 538 0208

    COLORADODenver (303) 997 1666

    DISTRICT OF COLUMBIAWashington DC (202) 380 3223

    FLORIDATampa (813) 200 4844Orlando (321) 281 3766

    GEORGIAAtlanta (678) 298 3210

    IDAHOBoise (208) 906 1188

    ILLINOISChicago (773) 337 4770

    MARYLANDBaltimore (443) 692 0121

    MASSACHUSETTSBoston (857) 524 5135

    MICHIGANDetroit (313) 733 2939

    NEVADALas Vegas (702) 446 0899

    NEW JERSEYNewark (973) 741 6884

    NEW YORKNew York (347) 527 7677

    OHIOColumbus (614) 754 5884

    PENNSYLVANIAPhiladelphia (215) 695 3040Pittsburgh (412) 360 8450

    TENNESSEEMemphis (901) 328 7278

    TEXASAustin (512) 499 2345Dallas (214) 461 4818Fort Worth (817) 439 6909Houston (713) 820 9464

    UTAHSalt Lake City (801) 618 0488

    WASHINGTONSeattle (206) 691 8191

    HEADQUARTERS

    AUSTRALIAPO Box 638Booval, QLD, 4304

    Facsimile: (07) 3123 5908Email: [email protected]

    NEW ZEALANDPO Box 132009Sylvia Park, Auckland

    Facsimile: (028) 890 637Email: [email protected]

    UNITED STATESPO Box 16120Pittsburgh, PA, 15242U.S.A

    Facsimile: (412) 360 8403Email: [email protected]