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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]