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Steve Hemping, Baltimore, US, Lancaster St
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Steve Hemping, Danbury, US, 9th Green Ln
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Steve Hemping
21224 Baltimore MD
Steve Edward Hemping (Age: 71)
34113 Naples FL
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THE FACIST GOP BEGIN IN FLORIDA - Page 2
Page 2: By Steve Bousquet, Tallahassee Bureau Chief Posted: Sep 16, 2008 07:26 PM TALLAHASSEE — A new pitch for John McCain's presidential campaign aimed at ol
US-Japan trade dispute moves to supercomputers. Japan has launched an...
The Christian Science Monitor is an international news organization that delivers thoughtful, global coverage via its website, weekly magazine, daily news...
Democrats Welcome Collier School Board Speaker Julie Sprague and...
Democrats Welcome Collier School Board Speaker Julie Sprague and Guest Singer, Student Erica Wagner. Democratic Women's Club of Collier welcomed Julie Sprague...
GOP at it again....
"That postcard is a little disconcerting," said letter-recipient Steve Hemping of Naples, chairman of the Collier County Democratic Party and a ...
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Steve Hemping - Previous Chairman for Collier Fire Administrative...
View 1 historical company role for Steve Hemping in Florida.
Steve Hemping | ZoomInfo.com
View Steve Hemping's business profile and see work history, affiliations and more.
Steve Hemping - (239) 774-3885 | Naples, Florida
Information about Steve Hemping located in Naples, FL, US. (239) 774-3885.
Richard Rice - Previous Chairman for Collier Fire Administrative...
View 1 historical company role for Richard Rice in Florida.
Collier County Democrats » About Us
State Committeeman: Steve Hemping. About YOUR Collier County Democratic Executive Committee (CCDEC): Democratic Executive Committees all across ...
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George Washington High School - Monument Yearbook (Cedar Rapids, IA),...
... Tom Lucore, Jim Vaughan, Bob Neil, Mika McNamara, Steve Hemping, John Neff Front Row: Dianne Ettinger, Cindy Sandy, Danna Nauertz, Diana Bloomhall, ...
Simpson College - Zenith Yearbook (Indianola, IA), Class of 1963,...
Z Donald Hammen Gary Hargis ' QQ ' 4 ' if 4 5,7 Z' Nl, it- , Z 1 'ff 'qhv J M l x, Keith Hellman Steve Hemping Richard Hill M Ch' R we Joan Johnson Judith ...
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... Naples Mr. Steve Hemping FL Naples Mr. Chuck Mohlke FL Naples Mr. James Whipple FL New Port Richey Mr. Troy Anthony FL New Port Richey Mr. Joseph ...
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How effective was the Tea Party for Curt Clawson? - YouTube
Steve Hemping, Collier County Democratic Party State Committeeman talks about the local Tea Party's affect on Curt Clawson's campaign.
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Steve Hemping: Guest commentary ... TTruth about Social Security not...
By Steve Hemping East Naples Former Chair, Collier County Democrats. 6:00 AM, Sep 23, 2011. guest editorials. Steve Hemping New collier democrat party ...
Some Schools Opposed to President Obama's Address - TIME
The White House plan to have the President address schoolkids in a televised speech has stirred up conservative opposition everywhere most fervently in...
Fsu Totes Up Fame With Supercomputer - tribunedigital-orlandosentinel
Florida State University's new baby is not much to look at, but very intelligent people across the nation are fussing over it.FSU officials worry endlessly...
Computer Firm's Flux Could Push Japan Past U.S. - latimes
There were only about 250 supercomputers in operation around the world at the end of last year, and no more than 40 are expected to be sold this year.But...
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Twitter Posts: Naples Daily News auf Twitter: "Mike Lyster, Steve Hemping and Linda...
Mike Lyster, Steve Hemping and Linda Doggett are latest guests on NewsMakers with Jeff Lytle. http://bit.ly/1fTRM52 pic.twitter.com/ ...
UPDATED: Voter caging: It's happening in FL, too. (w/DIGG and Voter...
"That postcard is a little disconcerting," said letter-recipient Steve Hemping of Naples, chairman of the Collier County Democratic Party and a ...
Gubernatorial candidate Scott must heal rifts in Republican Party...
"(Democrats) are already united," said Steve Hemping, chair of the Collier County Democratic Party. "They've been waiting for the primary to ...
Caging letter: Are Republicans trying to disqualify Collier, Lee...
Caging letter: Are Republicans trying to disqualify Collier, Lee Democrats?
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EntityCube - Steve Hemping+Chuck Mohkle
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2012 Democratic National Convention--Florida Delegates
Hon. Harold (Bill) Heller, St. Petersburg, FL. Mr. Steve Hemping, Naples, FL. Mr. K.C. Henry, Orlando, FL. Ms. Millie Herrera, Miami, FL. Mr. Marlon Hill, Miami, FL.
Address list for Maryland zip code 21202 | Page 96 of 219
Brent Batten: Democratic leader gets ear-full health-care fo
Brent Batten: Collier Democratic leader gets ear-full at health-care forum Posted September 12, 2009 at 7:15 p.m. Steve Hemping isnât a Congressman.
Democratic Small County Coalition | ForwardFL.com
... Annette Taddeo-Goldstein, House Democratic Leader Perry Thurston, Collier County State Committeeman Steve Hemping, Pasco County ...
Collier professional Firefighters, IAFF 2396- Fire Commission Board
Official website of the Collier professional Firefighters, IAFF 2396
East Naples Fire Control and Rescue District
Steve Hemping. Chairman. firstname.lastname@example.com. Brian Cross. Jan. 01/08/2013 Joint Board Meeting East ... 01/08/2013 Regular Meeting. Feb. 02/12/2013 Regular Meeting. 02/26/2013 Regular Meeting.
Condolences - Hansen Funeral Home
Condolence From: Norine & Steve Hemping. Condolence: Our deepest sympathies to all the Huffman family in the loss of Bruce. You are all in our thoughts and ...
Florida elections officials criticize GOP mailing [Archive] -...
[Archive] Florida elections officials criticize GOP mailing Politics and Religion Forum
Fall 2005 Lake Association Meeting Minutes
The meeting was called to order by President Steve Hemping. The minutes from the last meeting were reported by Secretary Gayle Teskey. A motion to accept ...
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But while Scott economic team may be exciting for conservatives and libertarians , it scary to some liberals and progressives Steve Hemping , chairman of the ...
Florida elections officials criticize GOP mailing - Patriots Planet -...
Florida elections officials criticize GOP mailing Politics and Religion Forum
Greater Naples Fire Rescue District
Chairman. firstname.lastname@example.com. Kevin Gerrity. Vice Chairman firstname.lastname@example.com. David Stedman. Secretary. email@example.com. Steve Hemping. Treasurer
Lake County | ForwardFL.com
... Perry Thurston, Collier County State Committeeman Steve Hemping, Pasco County State Committeewoman Jocelyn Dickman, Lee County ...
McCain fundraising letter raises questions | Capitol Hill Blue
"That postcard is a little disconcerting," said letter recipient Steve Hemping of Naples, chairman of the Collier County Democratic Party and a ...
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Steve Hemping, Collier County Democratic Party State Committeeman talks about the local Tea Party's affect on Curt Clawson's campaign.
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Collier County's Democratic state committeeman Steve Hemping thinks that applies in Collier, where Democratic candidates do the worst in absentee ballots.
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House Democratic Leader Perry Thurston. Collier County State Committeeman Steve Hemping. Pasco County State Committeewoman Jocelyn ...
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Local news for Lely Resort, FL continually updated from thousands of sources on the web.
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The merciless alien race know only as the Vespa has invaded Earth and proven that even the Plutonian can't stand in its way. With Modeus' true nature revealed and the Paradigm outnumbered — global hysteria reaches a fever pitch and the stakes have never been higher. After last issue's shocking ending, nothing will ever be the same for Plutonian again. A game-changing issue of the Eisner and Harvey Award-nominated sensation IRREDEEMABLE, only from Mark Waid and Peter Krause!
O Say Can You See: The Greatest Patriotic Super Heroes of All-Time
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VIEWS: 12 PAGES: 26 CATEGORY: Business POSTED ON: 9/13/2011 Public Domain
Free Quick Claim Deed Form Alabama document sample
ALABAMA GIVING, the STATE BOARD OF ACCOUNTANTS, the CERTIFIED FINANCIAL PLANNER Board of Standards Business Law and Corporate Section and the Real Property, Probate and Trust Law Section of the ALABAMA STATE BAR present: CHANGE ALABAMA WITH GIVING ALTERNATIVES Continuing Education Course 2 hours (Including 1 hour Ethics Requirement) To Be Used In Conjunction With The Southeastern Toolkit For Giving These materials were developed by Greg Hyde, Elizabeth Hutchins and the Alabama Giving Legal Advisory Committee. For more information visit www.alabamagiving.org or call Elizabeth Dennis at (205) 313-4827. CHARITABLE GIVING ALTERNATIVES I. GENERAL A. Alabama is not a populous or wealthy state, but its residents are charitably inclined and compare very favorably with national averages involving charitable bequests. See Exhibits "A" and "B". B. The tax laws contain some powerful incentives to encourage taxpayers to make charitable gifts, i.e., income tax deductions and estate tax deductions. C. Most individuals are aware of only the simplest form of charitable giving, such as direct transfers when the individual writes checks to charities. There are several other more attractive alternatives available whereby the donor can either retain an income stream from the gifted property or subsequently control the management and disposition of the gifted property. The remainder of this outline will summarize these charitable giving alternatives. II. REGULAR CURRENT CHARITABLE GIFTS A. Cash/Marketable Securities. These direct, outright gifts to charity of cash, stocks, bonds or mutual fund shares may support the charity's current programs, establish or add to a named endowment, or provide capital improvements. These gifts are easy to make and may have favorable tax advantages for the donor. B. More Complex Outright Charitable Gifts. Charities welcome approved gifts of real estate, stock in a privately owned company, art work, and other valuable, useful or historically significant personal property. Depending upon the type of asset and how it will be used by the charity, these charitable gifts may also have favorable tax incentives for the donor. The value of these gifts is not readily ascertainable. Accordingly, the tax laws provide that most of these gifts must be accompanied by a "qualified appraisal" of the gifted property and a "qualified appraisal report" must be filed with the income tax return in order to claim the income tax benefits associated with such a charitable gift. C. Bargain Sales to Charity. A donor may transfer to a charity property subject to a mortgage (which the charity assumes) or may sell to the charity a valuable asset for less than its fair market value. Such gifts are partly tax deductible charitable gifts and partly taxable exchanges. D. Charitable Lead Trust (CLT). CLT's pay charities a fixed or variable income for a predetermined period of time, after which the remaining assets of the CLT revert to the donor or, more commonly, to the donor's other beneficiaries such as children or grandchildren. A CLT may provide an excellent method for transferring assets to children or grandchildren with significantly reduced estate taxes. III. ENDOWED CHARITABLE GIFTS. These more substantial gifts may be made in a single transaction during the donor's lifetime, or in a series of lifetime gifts, or, frequently, made or augmented at the donor's death. Endowed gifts offer a way to support a favorite charity in perpetuity. The following represent the most popular forms of endowed gifts. A. DIRECT TO CHARITY. The donor, or his or her family, establish the endowed fund at the charity which administers and controls the fund pursuant to instructions provided by the donor. A common example would include a scholarship fund at a university whereby the donor specified the criteria used in selecting scholarship recipients. The charity typically invests the endowed funds and a portion of the earnings are used to benefit the intended program. The remaining funds are retained by the charity in order to hopefully grow the fund so that it may expand its benefits over time. B. PRIVATE CHARITABLE FOUNDATIONS. 1. Background. A private foundation is a non-profit corporation or trust that is dedicated to religious, charitable, scientific, literary or educational purposes. It receives support from one person or a small group of people rather than from the general public. A private foundation is most typically funded and operated by an individual, a family or an organization such as a for-profit corporation. The most common private foundation is a grant- making organization which simply supports a variety of charitable causes by making gifts or grants to certain operating public charities. 2. Advantages of Private Foundations. (a) Donor Controlled. The donor may control the entire operation of the foundation, such as the disbursement of grants, the investment of assets, the selection of the governing body, etc. (b) Recognition. A private foundation can create identification and recognition of a family's community involvement. Ref: D:\Docstoc\Working\pdf\0205d7a1-37d3-4921-8944-2b02a2c6d9f6.doc -3- (c) Family Involvement. Some donors create a foundation as a means of bringing a family together in the future or as a permanent reminder of the family's values, beliefs, charitable interests and a desire to perpetuate those interests and viewpoints. (d) Education and Motivation. Family foundations should be a motivating and effective vehicle for teaching the next generation about philanthropy and to encourage the next generation into charitable giving and community involvement. (e) Timing of Charitable Contributions. Contributions to the foundation can be timed to generate maximum tax advantages, taking into account certain percentage limitations on deductibility for income tax purposes. 3. Disadvantages of Private Foundations. (a) Deductibility of Contributions. Not as favorable as contributions to a public charity, i.e., 30% of adjusted gross income for gifts of cash to private foundations, but 50% of adjusted gross income for gifts of cash to public charities. Also, gifts of real estate and closely-held stock may be deducted only to the extent of the basis, and not the fair market value, of those assets. (b) Excise Taxes. Private foundations are subject to certain excise tax provisions which, among other things, prohibit self-dealing transactions, excess business holdings, jeopardy investments, etc. One such provision mandates generally that five percent (5%) of the value of the assets of a private foundation be distributed to public charities on an annual basis - otherwise, an excise tax applies. (c) Compliance Requirements and Record Keeping. Private foundations must keep good records and are required to annually file tax Form 990-PF with the IRS. Like public charities, the tax returns and certain other records of a private foundation must be available for public inspection. (d) Cost Effectiveness. Certain expenses, such as legal and accounting fees, are incurred in establishing a private foundation and annual expenses are incurred thereafter, primarily on accounting fees, to prepare the annual tax return of the private foundation. Ref: D:\Docstoc\Working\pdf\0205d7a1-37d3-4921-8944-2b02a2c6d9f6.doc -4- C. COMMUNITY FOUNDATIONS. 1. Background. A community foundation's primary purpose is to manage and distribute philanthropic capital to a broad range of charitable causes and organizations. Typically, a community foundation will administer the endowed charitable interest of numerous individuals and entities while being able to change with the times and achieve economies through the pooling of investments and management. For example, The Community Foundation of Greater Birmingham was founded in 1959 and currently has assets in excess of One Hundred Twenty Million Dollars ($120,000,000). Although the name implies that only local charities are to be benefitted with the assets of a community foundation, the use of certain funds (discussed later) at community foundations allow for gifts or grants to charities well beyond the local community. 2. Community Foundation Advantages. (a) Knowledge. Community foundations focus primarily on community needs through their grant making activities. This knowledge is valuable to the donor who wants an objective non- profit evaluation or recommendations for the best possible charitable grantees in a particular field or area. (b) Perpetual Monitoring/Stewardship. One of the community foundation's main purposes is to monitor the non-profit organizations receiving grants from its funds to ensure that they are in perpetual compliance with the donor's original interest. (c) Simplicity. Unlike establishing and maintaining a private foundation, a fund in a community foundation is very simple to create and operate. (d) Efficiency. Small and large charitable gifts are aggregated for investment purposes to achieve economies. Most community foundations charge an annual administrative fee ranging from 1% to 1.5% of assets for all inclusive services. (e) Tax Advantages of Public Charity Status. Community foundations qualify as public charities by virtue of the fact that they receive "public support" from many donors. Charitable contributions to community foundations, therefore, are eligible for the maximum charitable deduction. For example, gifts of appreciated property, such as publicly traded securities and real estate, are deductible up Ref: D:\Docstoc\Working\pdf\0205d7a1-37d3-4921-8944-2b02a2c6d9f6.doc -5- to 30% of a donor's adjusted gross income using the full fair market value of the gifted asset. (f) Recognition of Anonymity. Donors may either receive public recognition or remain completely anonymous. 3. Community Foundation Disadvantages. (a) Legal Control. Some donors desire legal control over grants and/or investments. While most community foundations follow the vast majority of grant recommendations, only a few allow donors to recommend investment advisors. Therefore, a donor will not have as much control with a fund in a community foundation as he or she would have in establishing a private foundation. (b) Expenses/Fees. Although a fund at a community foundation is less expensive to establish and maintain, a community foundation must assess fees against its funds in order to cover its operating expenses. (c) Conflicts. Most community foundations are managed by a Board of Directors and grants are made to public charities based upon recommendations of a distribution committee. A prospective donor may perceive weaknesses in these managers and/or have personal or professional conflicts with some of them. Ref: D:\Docstoc\Working\pdf\0205d7a1-37d3-4921-8944-2b02a2c6d9f6.doc -6- 4. Fund Options. The vast majority of permanent funds at community foundations have been created through devises and trusts. Donor involved fund options are typically created by individuals during their lifetimes as an alternative to a private foundation. The following represents some of the alternatives regarding fund options. (a) Donor Advised Funds. Donor advised funds are the principal private foundation alternative and they represent the fastest growing area of charitable giving. The donor or other appointed advisors may recommend (i.e., give "advice") regarding distributions of income or principal from the fund to public charities. Most community foundations will allow the advisor to appoint successor advisors (i.e., children, grandchildren, etc.) for many generations. Individuals, families, non-profit organizations and businesses can create donor advised funds. The community foundation administers all aspects of the grant making, such as due diligence on non-profit agencies, check issuance, investments, etc. (b) Designated Funds. Designated funds benefit one or more specific non-profit organizations. These are usually designed to create a fund endowing a donor's annual charitable giving or for the creation of a perpetual fund for a particular charity. (c) Field of Interest Funds. These funds make grants in a specific geographical or topical area of interest. A field of interest fund, for example, might have as its purpose "to benefit to health organizations in Jefferson County." (d) Unrestricted Funds. These funds are the most flexible and allow the management of the community foundation to meet the most pressing community needs at a particular point in time. For example, a community foundation may set aside funds to assist the victims of a natural disaster affecting surrounding communities. Ref: D:\Docstoc\Working\pdf\0205d7a1-37d3-4921-8944-2b02a2c6d9f6.doc -7- 5. Alabama Community Foundations. Anniston Athens Birmingham Calhoun County Limestone Area Community Foundation Community Foundation Community Foundation of Greater Birmingham P. O. Box 1826 P. O. Box 1346 2100 1st Ave. N., Suite 700 Anniston, AL 36202 Athens, AL 35612 Birmingham, AL 35203 (256) 231-5160 (205) 328-8641 Serving Randolph, Clay, Serving Limestone county. Serving Jefferson, Shelby, Blount, Talladega, Cleburne, Calhoun, Walker and St. Clair counties. Cherokee, and Etowah counties. Brewton Decatur Dothan Greater Brewton Foundation Community Foundation Community Foundation PO Box 87 of Greater Decatur of Southeast Alabama Brewton, AL 36427 P. O. Box 669 P. O. Box 1422 (251) 867-4881 Decatur, AL 35602 Dothan, AL 36302 (256) 355-3285 (334) 671-1059 Serving Morgan, South Limestone Serving Houston, Henry, Geneva, Serving Escambia county. and North Lawrence counties. Dale and Lee counties. Huntsville Jasper Mobile Greater Huntsville Walker Area Community Community Foundation Community Foundation Foundation of South Alabama P. O. Box 2264 P. O. Box 171 P. O. Box 990 Huntsville, AL 35804 Jasper, AL 35502 Mobile, AL 36601-0990 (205) 302-0001 (251) 438-5591 Serving Madison county. Serving Walker, Winston and Serving Baldwin, Choctaw, Clarke, Fayette counties. Conecuh, Escambia, Mobile, Monroe and Washington counties. Montgomery Selma Tuscaloosa Central Alabama Black Belt Community Community Foundation Community Foundation Foundation of West Alabama 434 N. McDonough Street P. O. Box 2020 P. O. Box 2347 Montgomery, AL 36111 Selma, AL 36702 Tuscaloosa, AL 35403 (334) 264-6223 (334) 874-1126 (205) 345-8440 Serving Montgomery, Autauga Serving Green, Sumter, Hale, Serving Tuscaloosa, Sumter, Fayette, and Elmore counties. Lowndes, Dallas, Pickens, Green, Hale, Lamar, Pickens and Marengo, Perry, Macon, Bullock Bibb counties. and Wilcox counties. Ref: D:\Docstoc\Working\pdf\0205d7a1-37d3-4921-8944-2b02a2c6d9f6.doc -8- D. SUPPORTING ORGANIZATIONS 1. Background. A supporting organization is an alternative to a private foundation. It is a separate charitable entity with usually significant donor or donor family involvement. A supporting organization is not a public charity itself, but it is treated as a public charity under the tax laws by virtue of its relationship with one or more public charities. Accordingly, a supporting organization enjoys all of the tax advantages associated with public charities and is not subject to the sometimes strict regulations governing private foundations. 2. Types of Supporting Organizations. There are three (3) types of supporting organizations, but two (2) of them are seldomly used by individual donors. The most common type of a supporting organization is a "Type I" whereby one or more public charities appoint the majority of the board members of the supporting organization. The donor, his or her family members or his or her other appointees may comprise the minority of the board or governing body of the supporting organization. 3. Advantages of Supporting Organizations. (a) Tax Advantages. As stated earlier, a supporting organization is treated as a public charity for income tax purposes. Accordingly, the limitations or restrictions imposed on private foundations do not apply to supporting organizations. Among other things, this means that higher deduction limits would apply to charitable contributions to supporting organizations, lifetime gifts of real estate or closely-held businesses are more favorable, etc. (b) Donor Control. In exchange for public charity treatment, a donor and his or her family is not permitted to retain control over the activities of a supporting organization. A donor and his or her family may have substantial influence, however, through his or her appointment of a minority of the board members and by selecting "friendly" public charities to appoint the majority of the board members of the supporting organization. (c) Investments. The use of a supporting organization allows a donor and his or her family to have significant involvement in the investment of assets to be used for charitable purposes. A supporting organization can have its own investment policy independent of the charities it supports. Investment control is lost in gifts to public charities and may be lost in gifts to community foundations. Ref: D:\Docstoc\Working\pdf\0205d7a1-37d3-4921-8944-2b02a2c6d9f6.doc -9- (d) Family Involvement. A donor may be able to involve multiple generations of family members in philanthropy through the use of a supporting organization. In this respect, a supporting organization has characteristics similar to a private foundation and a donor advised fund at a community foundation or other public charity. (e) Family Businesses. A supporting organization is ideal for the owner of a family business desiring to continue the business in charitable form after the departure of the owner of the business. The owner's descendants or key executives may stay very involved in the business through minority representation on the board of the supporting organization. The private foundation rules applying to "excess business holdings" do not apply to supporting organizations, which means that the business would not have to be sold within five years or so if the family business was owned by a private foundation. 4. Disadvantages of Supporting Organizations. (a) Complexity. It can be burdensome complying with the many rules and tests which must be satisfied in order to qualify as a supporting organization. Moreover, many advisors are not familiar or not comfortable dealing with the many requirements of a supporting organization because their use represents a recent estate and tax planning technique. (b) Limited Grant Making. A supporting organization may only support or make grants to public charities named in the organizational documents of the supporting organization. Unless the supporting organization is affiliated with a community foundation or other "umbrella" public charity (i.e., the United Way), the supporting organization will be limited in the public charities it can support in the future. 5. Examples of Supporting Organizations. (a) A Supporting Organization Affiliated with a Community Foundation. This example involves a community foundation appointing a majority of the board members of the supporting organization and the donor or his or her family appointing the minority of the board members. Since the community foundation makes grants to many public charities, the supporting organization Ref: D:\Docstoc\Working\pdf\0205d7a1-37d3-4921-8944-2b02a2c6d9f6.doc -10- can use the community foundation to make grants for virtually any charitable purpose. In addition, the supporting organization can take advantage of the community foundation's grant making expertise and economies of scale for administration and investments. (b) A Supporting Organization for Favorite Charities. This type of supporting organization would be structured so that the supporting organization is governed by say a five member board of directors. The donor and his or her family would appoint two members of the board, but the donor's three favorite public charities, say a hospital, a museum and a university, would each appoint one member of the board of directors of the supporting organization. Although the donor and his or her family would not control the board of the supporting organization, it is likely that the named favorite charities would have a history of receiving substantial gifts from the donor and his or her family and, therefore, would feel a certain degree of loyalty to the family and likely would not use their control position to go against the wishes of the donor and his or her family. IV. CHARITABLE GIFTS TAKING EFFECT AT DEATH. A. Gifts Under a Will or Revocable Living Trust. Gifts under a will or living trust are very common and provide support for a charity after an individual passes away. These gifts may be changed at any time prior to death as long as the donor is mentally competent to make the change. Bequests or devises to charity may designate a specific asset, a fixed sum, or a portion of the donor's estate, and are fully deductible for estate tax purposes. B. Retirement Plan Beneficiary Designations. This type of charitable gift is very simple, does not need to involve an attorney or accountant, and is usually the best asset to transfer to charity from a tax standpoint. A charity may receive assets from a retirement plan without any income taxes or estate taxes being assessed. However, an individual receiving retirement plan distributions will pay income taxes on the distributions and estate taxes may be assessed against the assets if the donor's estate is large enough. A donor may designate a portion or the entire balance of his or her retirement account (IRA, 401(k), Keogh, or other plan) to a charity or charities after his or her lifetime. Generally, the donor simply needs to obtain the appropriate beneficiary designation form, complete and sign it and then file a copy of it with the plan administrator or custodian. Ref: D:\Docstoc\Working\pdf\0205d7a1-37d3-4921-8944-2b02a2c6d9f6.doc -11- C. Gifts of Life Insurance. A donor may transfer "ownership" of an existing insurance policy to a charity and create a current tax benefit. Alternatively, the donor may retain the ownership of the insurance policy, but designate the charity as beneficiary of the policy, but since this type of beneficiary designation is revocable, the donor would not obtain any income tax benefits. Many individuals currently own insurance policies purchased many years ago when there was a need to do so, such as providing funds to educate minor children, pay off a mortgage, support a spouse, etc. These needs may no longer exist, but the donor has maintained the life insurance and does not necessarily need it anymore. As a result, the donor typically is not benefitting from this insurance and does not give up any income or lifetime benefits if the donor designates a charity to receive the life insurance proceeds upon the death of the donor. D. Remainder Interest in Personal Residence or Farm. This technique involves a donor deeding a personal residence, farm or vacation home to charity upon his or her death, but reserving the right to continue to use or reside on the property for the donor's lifetime. The donor will continue to pay for property taxes, insurance and regular maintenance of the property. Upon the donor's death, the property will automatically pass to the named charity pursuant to the terms of the deed. Although the donor continues to have the lifetime use of the property, the donor is entitled to an income tax charitable deduction for the year when the deed is signed conveying the remainder interest to charity. In addition, the donor is also entitled to an estate tax charitable deduction at death for the value of this property passing to charity at that time. V. CHARITABLE GIFTS PAYING INCOME TO THE DONOR. A. Charitable Remainder Trusts (CRT). A CRT pays an annual or more frequent income to the donor (or other beneficiary) for a term of years or a lifetime. The donor may select a fixed income (annuity trust) or variable income (unitrust) option. Upon the termination of the CRT, the assets remaining in the CRT pass to the charities designated in the CRT. Donors may be entitled to a significant income tax charitable deduction upon the creation and funding of a CRT. In addition, the assets in a CRT will escape estate taxation upon the death of the donor because those assets pass to charity at that time. B. Charitable Gift Annuities. Through a charitable gift annuity agreement, the charity promises to pay a donor (or other beneficiary) a fixed annual income for life in exchange for an immediate transfer of cash or securities from the donor to Ref: D:\Docstoc\Working\pdf\0205d7a1-37d3-4921-8944-2b02a2c6d9f6.doc -12- the charity. The donor is entitled to certain income tax benefits upon entering into such an agreement and estate tax savings may also be achieved. Charitable gift annuities are ideal for smaller gifts (i.e., under $100,000) which could not warrant the expenses of creating and maintaining a CRT. There is no cost to establish a charitable gift annuity and the charity handles all of the tax reporting requirements. VI. QUESTIONS FOR PROFESSIONAL ADVISORS TO INITIATE PHILANTHROPY DISCUSSIONS. A. Beyond family and business, what is most important to you? B. Five years from now, what do you want your philanthropy to say about you and your family? C. How much is enough and how much is surplus during your lifetime? To leave for your family? To leave for charity? D. What legacy do you wish to leave behind when you are no longer living? E. How do you wish to be remembered? F. What are your values? Have you discussed them with your family? Do you wish to pass them on? G. If your financial resources were unlimited, how would you spend your time and what would you do with your excess financial resources? F. Who do you want to inherit your assets from you - family? Government? Charity? Ref: D:\Docstoc\Working\pdf\0205d7a1-37d3-4921-8944-2b02a2c6d9f6.doc -13- VII. THE ETHICS OF CHARITABLE GIVING - DISCUSSION HYPOTHETICALS A. QUESTION I Lawyer is approached by Client, an elderly lady for whom Lawyer has prepared an estate plan. In the past, Lawyer and Client discussed the possibility of charitable giving as part of her estate planning. Client now informs Lawyer that she wishes to make charitable gifts but has not the slightest idea about which charities might be appropriate donees. Client asks Lawyer to select the donees, saying that she trusts Lawyer's judgment. a. Can Lawyer make the selection? b. If so, what criteria should Lawyer use in making the selection? c. Can Lawyer select the legal aid society or the local bar foundation of which he is a board member? d. How would your answers to (a) through (c) differ if Client merely asked for suggestions of possible donees? Ref: D:\Docstoc\Working\pdf\0205d7a1-37d3-4921-8944-2b02a2c6d9f6.doc -14- ANSWER I An attorney acting as advisor does not have to confine his or her services to providing legal solutions. Ala. Rules of Prof'l Conduct R. 2.1 (2004)a. When an attorney provides business or other non-legal advice, as in the case here, he must inform the client that the attorney-client privilege may not apply to such advice. The attorney must also be competent to render such advice. In this case, is the attorney competent to make decisions or recommendations about the financial and administrative health and legal compliance of charitable organizations? Attorneys who render non-legal advice will, of course, be held to the relevant professional rules of conduct. Ala. Rules of Prof'l Conduct R. 1.8 (2004)b addresses overreaching and undue influence by the attorney, particularly in cases where an attorney's financial, personal or other interest might affect his ability to exercise good professional judgment. Ala. Rules of Prof'l Conduct R. 1.7(b) (2004)c. It is difficult to see the potential for overreaching in this situation, even were the attorney to be a board member, since fundraising is a board member's duty to the charity. Ala. Rules of Prof'l Conduct R. 1.7 cmt. (2004)d; Ala. a RULE 2.1 ADVISOR: In representing a client, a lawyer shall exercise independent professional judgment and render candid advice. In rendering advice, a lawyer may refer not only to law but to other considerations such as moral, economic, social and political factors, that may be relevant to the client's situation. Ala. Rules of Prof'l Conduct R. 2.1 (2004). b RULE 1.8 CONFLICT OF INTEREST: PROHIBITED TRANSACTIONS:(a) A lawyer shall not enter into a business transaction with a client or knowingly acquire an ownership, possessory, security or other pecuniary interest adverse to a client unless:(1) the transaction and terms on which the lawyer acquires the interest are fair and reasonable to the client and are fully disclosed and transmitted in writing to the client in a manner which can be reasonably understood by the client; (2) the client is given a reasonable opportunity to seek the advice of independent counsel in the transaction; and (3) the client consents in writing thereto. Ala. Rules of Prof'l Conduct R. 1.8 (2004). (c) A lawyer shall not prepare an instrument giving the lawyer or a person related to the lawyer any substantial gift from a client, including a testamentary gift, except where the client is related to the donee. Ala. Rules of Prof'l Conduct R.1.8(c) (2004). c RULE 1.7 CONFLICT OF INTEREST: GENERAL RULE: (b) A lawyer shall not represent a client if the representation of that client may be materially limited by the lawyer's responsibilities to another client or to a third person, or by the lawyer's own interests, unless: (1) the lawyer reasonably believes the representation will not be adversely affected; and (2) the client consents after consultation. Ala. Rules of Prof'l Conduct R. 1.7 (2004). d Other Conflict SituationsConflicts of interest in contexts other than litigation sometimes may be difficult to assess. A lawyer for a corporation or other organization who is also a member of its board of directors should determine whether the responsibilities of the two roles may conflict. The lawyer may be called on to advise the corporation in matters involving actions of the directors. Consideration should be given to the frequency with which such situations may arise, the potential intensity of the conflict, the effect of the lawyer's resignation from the board, and the possibility of the corporation's obtaining legal advice from another lawyer in such situations. If there is material risk that the dual role will compromise the lawyer's independence of professional judgment, the lawyer should not serve as a director. When the lawyer's other interests are involved, not only must the client consent after consultation, but also, independent of such consent, the representation must reasonably appear not to be adversely affected by the lawyer's other interests. Ref: D:\Docstoc\Working\pdf\0205d7a1-37d3-4921-8944-2b02a2c6d9f6.doc -15- Model Code of Prof'l Responsibility EC 5-3e. However, the attorney must disclose his position to the client. Certain circumstances may create a more direct conflict or context of overreaching. Where the attorney/board member is also compensated for services he performs for the charitable organization, such information must be disclosed to the client/donor and may create a direct conflict, if the compensation is so large it may affect the attorney's judgment. Ala. Rules of Prof'l Conduct R.1.7 cmt. (2004)f. A client's age and mental capacity may lead an attorney to refuse making recommendations, simply because there may be a strong appearance that the attorney has unduly influenced the client, given her fragile mental state. Ala. Rules of Prof'l Conduct R. 1.14 (2004)g. The key here is disclosure, in writing, with a written waiver from the client. B. QUESTION II Client, who is being advised by an outside financial planner, asks Lawyer whether she should give to Charity X. Lawyer prepared Client's original estate plan and regularly advises Client about new developments affecting Client's estate planning. Lawyer is also retained by Charity X to represent it in an IRS audit. The IRS is looking into Charity X's political and lobbying activities. If Charity X does not ultimately prevail, the charity could lose its recognition as a 501(c)(3) organization. a. May Lawyer advise his current client about her proposed charitable gift? b. May Lawyer disclose the information about the IRS audit to Client? c. Would your answers to (a) or (b) be any different if Lawyer was not yet retained by Charity X but did hold an initial exploratory consultation with the Charity X. d. Would your answers to (a) or (b) be any different if Lawyer prepared Client's estate plan years ago and had no further contact with her until today, after he was retained by Charity X? e. Would your answers to (a) or (b) be any different if Lawyer is a board member of Charity X rather than its counsel? e A lawyer "should not seek to persuade his client to permit him to invest in an undertaking of his client nor make improper use of his professional relationship to influence his client to invest in an enterprise in which the lawyer is interested." Ala. Model Code of Prof'l Responsibility EC 5-3. f Id.; See also "[e]xcept with the consent of his client after full disclosure, a lawyer shall not accept employment if the exercise of his professional judgment on behalf of his client will be or reasonably may be affected by his own financial, business, property, or personal interests." Ala. R Prof'l Conduct Rule 1.7 cmt. g RULE 1.14 CLIENT UNDER A DISABILITY(a) When a client's ability to make adequately considered decisions in connection with the representation is impaired, whether because of minority, mental disability or for some other reason, the lawyer shall, as far as reasonably possible, maintain a normal client-lawyer relationship with the client. (b) A lawyer may seek the appointment of a guardian or take other protective action with respect to a client, only when the lawyer reasonably believes that the client cannot adequately act in the client's own interest. Ala. Rules of Prof'l Conduct R. 1.14 (2004). Ref: D:\Docstoc\Working\pdf\0205d7a1-37d3-4921-8944-2b02a2c6d9f6.doc -16- ANSWER II This hypothetical involves a situation in which the attorney may compromise client confidences and secrets. Ala. Rules of Prof'l Conduct R. 1.6 (2004); Ala. Model Code of Prof'l Responsibility EC 4-6h. One may argue that although Lawyer must not reveal to Client why he can't recommend Charity, he could advise Client not to make the contribution. Given the ongoing legal relationship between Lawyer and Client, he is duty-bound to steer the client away from the gift to Charity. This view rests on the premise that the representation of the Charity before the IRS is not equivalent to representing the Charity for the purposes of fundraising. A different view sees an irresolvable conflict here, because the Charity's IRS audit does relate to the Client's gift, and the attorney's two clients appear to be in direct conflict. Ala. Rules of Prof'l Conduct R.1.7 (2004)i. Further, if Lawyer is a board member, he will be unable to advise Client, since he has a duty to do no harm to both the Charity and the Client, and their interests pose a conflict that is impossible to resolve. Thus, in this case, Lawyer must advise Client to seek other counsel. Query: Can this issue be avoided by careful drafting of Client's estate planning documents? h See supra note 2. i RULE 1.7 CONFLICT OF INTEREST: GENERAL RULE(a) A lawyer shall not represent a client if the representation of that client will be directly adverse to another client, unless: (1) the lawyer reasonably believes the representation will not adversely affect the relationship with the other client; and (2) each client consents after consultation. (b) A lawyer shall not represent a client if the representation of that client may be materially limited by the lawyer's responsibilities to another client or to a third person, or by the lawyer's own interests, unless: (1) the lawyer reasonably believes the representation will not be adversely affected; and (2) the client consents after consultation. When representation of multiple clients in a single matter is undertaken, the consultation shall include explanation of the implications of the common representation and the advantages and risks involved. Ala. Rules of Prof'l Conduct R.1.7 (2004). Ref: D:\Docstoc\Working\pdf\0205d7a1-37d3-4921-8944-2b02a2c6d9f6.doc -17- C. QUESTION III Lawyer has a thriving estate planning practice. Over the years, Lawyer has assisted many clients in making gifts to the local Community Foundation. The Community Foundation also refers potential donors to Lawyer for estate planning services. The Foundation now asks Lawyer to serve on its board of directors. a. If Lawyer is elected to the Community Foundation's board, may she continue to direct her clients to the Foundation as a vehicle for giving and prepare estate planning documents for clients which establish funds with the Community Foundation? b. May the Community Foundation continue to refer potential donors to Lawyer for estate planning services? c. May Lawyer direct clients to another member of her firm, who will then prepare estate plans involving the Community Foundation? Ref: D:\Docstoc\Working\pdf\0205d7a1-37d3-4921-8944-2b02a2c6d9f6.doc -18- ANSWER III This hypothetical raises the issue of "quid pro quo" arrangements covered by Ala. Rules of Prof'l Conduct R. 7.3 (2004)j. (From this perspective, the lawyer's role as board member does not materially affect the analysis.) Rule 7.3 provides that a lawyer should not compensate or give anything of value to a person or other entity for recommending his or her services. See also Ala. Rules of Prof'l Conduct R. 7.2(c)k and cmt.l (2004). If there is an arrangement of "you scratch my back, I'll scratch yours," such an arrangement is improper under Rule 7.3. In essence the lawyer, by directing donors to the charity, would be compensating the charity for referring clients to her. There is nothing improper about the Community Foundation recommending the Lawyer to donors for assistance with their charitable giving. If the Lawyer is a board member of the Community Foundation, the lawyer will' have to disclose her relationship to the client and should get the client's agreement to representation in writing. Ala. Rules of Prof'l Conduct R.1.7 cmt. (2004)m. However, if the Lawyer begins to refer clients to the j RULE 7.3 DIRECT CONTACT WITH PROSPECTIVE CLIENTS (a) A lawyer shall not solicit professional employment from a prospective client with whom the lawyer has no familial or current or prior professional relationship, in person or otherwise, when a significant motive for the lawyer's doing so is the lawyer's pecuniary gain. A lawyer shall not permit employees or agents of the lawyer to solicit on the lawyer's behalf. A lawyer shall not enter into an agreement for or charge or collect a fee for professional employment obtained in violation of this rule. The term "solicit" includes contact in person, by telephone, telegraph, or facsimile transmission, or by other communication directed to a specific recipient and includes contact by any written form of communication directed to a specific recipient and not meeting the requirements of subdivision (b)(2) of this rule. Ala. Rules of Prof'l Conduct R. 7.3 (2004). k RULE 7.2 ADVERTISING(c) A lawyer shall not give anything of value to a person for recommending the lawyer's services, except that a lawyer may pay the reasonable cost of any advertisement or written communication permitted by this rule and may pay the usual charges of a not-for-profit lawyer referral service. Ala. Rules of Prof'l Conduct R. 7.2 (2004). l Paying Others to Recommend a Lawyer:A lawyer is allowed to pay for advertising permitted by this Rule, but otherwise is not permitted to pay another person for channeling professional work. This restriction does not prevent an organization or person other than the lawyer from advertising or recommending the lawyer's services. Thus, a legal aid agency or prepaid legal services plan may pay to advertise legal services provided under its auspices. Likewise, a lawyer may participate in not-for-profit lawyer referral programs and pay the usual fees charged by such programs. Paragraph (c) does not prohibit paying regular compensation to an assistant, such as a secretary, to prepare communications permitted by this Rule. Ala. Rules of Prof'l Conduct R. 7.2 cmt. (2004). A lawyer for a corporation or other organization who is also a member of its board of directors should determine whether the responsibilities of the two roles may conflict. The lawyer may be called on to advise the corporation in matters involving actions of the directors. Consideration should be given to the frequency with which such situations may arise, the potential intensity of the conflict, the effect of the lawyer's resignation from the board, and the possibility of the corporation's obtaining legal advice from another lawyer in such situations. If there is material risk that the dual role will compromise the lawyer's independence of professional judgment, the lawyer should not serve as a director. Ala. Rules of Prof'l Conduct R.1.7 cmt. (2004). m See supra notes 5, 7 & 9. Ref: D:\Docstoc\Working\pdf\0205d7a1-37d3-4921-8944-2b02a2c6d9f6.doc -19- Community Foundation while accepting referrals from the Foundation, a quid pro quo arrangement arises. Ala. Rules of Prof'l Conduct R. 8.4 (2004)n does not permit a lawyer to do indirectly what she would be prohibited from doing directly. Therefore, if Lawyer cannot accept referrals from the Community Foundation under Rule 8.4, members of her firm cannot accept such referrals either. Query: How should a lawyer proceed when she is asked by a Charity to draft the donor's documents for a gift, where the Charity is the client and the donor is paying for the legal services? D. QUESTION IV Lawyer is approached by an old friend whom he has represented in several matters over the years. Friend knows that Lawyer serves as general counsel for the local Historical Society. Friend wants Lawyer to convince the Historical Society to accept a gift of commercial property of high fair market value but not useful for furthering the Historical Society's exempt purpose. Friend wishes to place a condition on the gift, namely, that Historical Society must never sell the property. How should Lawyer proceed? n RULE 8.4 MISCONDUCTIt is professional misconduct for a lawyer to:(a) violate or attempt to violate the Rules of Professional Conduct, knowingly assist or induce another to do so, or do so through the acts of another;(b) commit a criminal act that reflects adversely on the lawyer's honesty, trustworthiness or fitness as a lawyer in other respects;(c) engage in conduct involving dishonesty, fraud, deceit or misrepresentation;(d) engage in conduct that is prejudicial to the administration of justice;(e) state or imply an ability to influence improperly a government agency or official;(f) knowingly assist a judge or judicial officer in conduct that is a violation of applicable Canons of Judicial Ethics or other law; or(g) engage in any other conduct that adversely reflects on his fitness to practice law. Ala. Rules of Prof'l Conduct R. 8.4 (2004). 8.4(a)-(c) Identical to Va. Rules of Prof'l. Conduct R. 8.4 (2005); Va. Code of Prof'l Responsibilty DR 1-102(A)(2) (2005). Ref: D:\Docstoc\Working\pdf\0205d7a1-37d3-4921-8944-2b02a2c6d9f6.doc -20- ANSWER IV In this hypothetical, Lawyer has two clients. Ala. Rules of Prof'l Conduct R. 2.2 (2004)o. If Friend insists on placing a condition on a gift that will render it useless to the Historical Society, may Lawyer represent both clients and attempt to act as an intermediary in the negotiations? Lawyer may only act as an intermediary if he identifies to Friend that he is representing the Historical Society and is not representing Friend. Ala. Rules of Prof'l Conduct R. 2.2 cmt. (2004)p. He must make clear to Friend that he cannot recommend acceptance of such a gift to the Historical Society, and in attempting to mediate the dispute he must obtain a written waiver from Friend, acknowledging Lawyer's position and the limitation on services. If Lawyer does obtain a written waiver from Friend, he may advise Friend as to the legal consequences to Friend if the condition is removed from the gift and may point out the reasons why the Historical Society would not accept the gift. However, if Friend insists on the gift subject to the condition, an irreconcilable conflict arises. Lawyer should be wary of serving as a intermediary. In the process of mediating the dispute, Lawyer may gain confidential information that would compromise his ability to continue to represent the Historical Society, arguably, by virtue of his knowledge about Friend's intentions and Historical Society's lack of need for the property, his position is already compromised. o RULE 2.2 INTERMEDIARY: (a) A lawyer may act as intermediary between clients if: (1) the lawyer consults with each client concerning the implications of the common representation, including the advantages and risks involved, and the effect on the attorney-client privileges, and obtains each client's consent to the common representation; (2) the lawyer reasonably believes that the matter can be resolved on terms compatible with the clients' best interests, that each client will be able to make adequately informed decisions in the matter and that there is little risk of material prejudice to the interests of any of the clients if the contemplated resolution is unsuccessful; and (3) the lawyer reasonably believes that the common representation can be undertaken impartially and without improper effect on other responsibilities the lawyer has to any of the clients.(b) While acting as intermediary, the lawyer shall consult with each client concerning the decisions to be made and the considerations relevant in making them, so that each client can make adequately informed decisions.(c) A lawyer shall withdraw as intermediary if any of the clients so requests, or if any of the conditions stated in paragraph (a) is no longer satisfied. Upon withdrawal, the lawyer shall not continue to represent any of the clients in the matter that was the subject of the intermediation. Ala. Rules of Prof'l Conduct R. 2.2 (2004). p Because confusion can arise as to the lawyer's role where each party is not separately represented, it is important that the lawyer make clear the relationship.The Rule does not apply to a lawyer acting as arbitrator or mediator between or among parties who are not clients of the lawyer, even where the lawyer has been appointed with the concurrence of the parties. Ala. Rules of Prof'l Conduct R. 2.2 cmt. (2004). Ref: D:\Docstoc\Working\pdf\0205d7a1-37d3-4921-8944-2b02a2c6d9f6.doc -21- EXHIBIT A. Alabama Estate Information Quick facts on charitable bequests made through estates over $1,000,000 settled in Alabama in 2003 787 Alabama residents left total estates of nearly $1.9 billion or 1.0% of the $200.3 billion total estates left in the U.S. 141 Alabama residents made charitable bequests (gifts to charity through a person's will) totaling nearly $49 million or 0.32% of the $15.4 billion dollars bequeathed to charity. The average Alabama estate was $2.4 million, compared to the U.S. average of $2.7 million. The average of Alabama charitable bequests was nearly $344,000, compared to the U.S. average of $1.1 million. 18% of Alabama estates included a charitable bequest, compared to the U.S. average of 18%. Of those who left charitable bequests, Alabama residents bequeathed 11% of their estates to charity compared to 28% of the estates for the average of those in the U.S. 2.5% of the assets of all estates settled in Alabama were distributed in charitable bequests compared to the 7.7% U.S. average. Please see "Facts on Alabama Estates" for a five-year comparison of the above information. Notes 1. The total amount bequeathed to charity in Alabama does not reflect planned gifts such as charitable remainder trusts, charitable lead trusts, foundations, etc. whose creation often results from estate planning 2. Estate Tax Legislation In 2001, Congress passed legislation that gradually raises the estate tax threshold and ultimately repeals the estate tax in 2010. In 2011, the whole tax bill will expire unless Congress votes to renew it. In 2001, estate tax was assessed on those who died leaving a taxable estate of more than $675,000. The threshold change dates are listed below: Year: 2002 2004 2006 2009 2010 Estate Tax Exemption: $1 million $1.5 million $2 million $3.5 million Repealed Ref: D:\Docstoc\Working\pdf\0205d7a1-37d3-4921-8944-2b02a2c6d9f6.doc -22- EXHIBIT B. FACTS ON ALABAMA ESTATES (OVER $1,000,000)* IRS Estate Tax Return Information: Five-Year Comparison 1999-2003 Year Alabama's National Rank AL Average / U.S. Average 2003 34 $2.4 million/$2.7 million How much are we leaving in estates in 2002 11 $2.2 million / $2.1 million Alabama? 2001 25 $1.9 million / $2.0 million (Average Size of Gross Estate) 2000 14 $2.1 million / $2.0 million 1999 19 $1.8 million / $1.9 million Year AL Returns / U.S. AL Total Bequeathed / How much are those who leave bequests Returns U.S. Total Bequeathed to charity bequeathing? 2003 141 / 13,400 $48.5 million/$15.4 billion 2002 115 / 16,272 $64 million / $18.5 billion (Total Returns with Bequests and Amount 2001 251 / 18,711 $301 million / $16.6 billion Bequeathed) 2000 172 / 18,011 $127.3 million / $16.8 billion 1999 126 / 17,558 $87.9 million / $16.0 billion Year Alabama's National Rank AL Average / U.S. Average What is the average amount being 2003 50 $344,000 / $1,147,000 bequeathed to charities? 2002 38 $558,000 / $1,135,000 (Average Amount Bequeathed) 2001 12 $1,200,000 / $886,000 2000 24 $740,000 / $932,000 1999 20 $698,000 / $909,000 Year Alabama's National Rank AL Average / U.S. Average How many of us who leave estates are 2003 29 18% / 18% making charitable bequests? 2002 39 11% / 16% (Average Percentage of Estate Tax 2001 18 15% / 17% Returns Containing Bequests) 2000 28 15% / 17% 1999 43 9% / 17% Among those who make bequests, how Year Alabama's National Rank AL Average / U.S. Average much of their estates are they bequeathing 2003 50 11% / 28% to charities? 2002 49 14% / 33% 2001 14 33% / 29% (Average Percentage of Donors' Gross 2000 22 28% / 28% Estate Bequeathed) 1999 26 25% / 29% How much of what we leave in our Year Alabama's National Rank AL Average / U.S. Average estates are we bequeathing to charities? 2003 49 2.5% / 7.7% 2002 47 2.9% / 8.7% (Average Percentage of Total Gross Estates' Amounts Reported that were 2001 4 13.0% / 7.7% Bequeathed as a Percentage of All Estates) 2000 31 5.4% / 7.7% 1999 32 5.1% / 8.1% * A federal estate tax return must be filed when the deceased's estate exceeds a certain amount; this amount is determined by the year in which he or she died. For deaths occurring between 1995-97, returns had to be filed for estates exceeding $600,000; the amount went up to $625,000 in 1998, to $650,000 in 1999, to $675,000 in 2000-2001, and to $1,000,000 in 2002. Ref: D:\Docstoc\Working\pdf\0205d7a1-37d3-4921-8944-2b02a2c6d9f6.doc -23- APPENDIX Ref: D:\Docstoc\Working\pdf\0205d7a1-37d3-4921-8944-2b02a2c6d9f6.doc -24- A Donor Bill of Rights PHILANTHROPY is based on voluntary action for the common good. It is a tradition of giving and sharing that is primary to the quality of life. To assure that philanthropy merits the respect and trust of the general public, and that donors and prospective donors can have full confidence in the not-for-profit organizations and causes they are asked to support, we declare that all donors have these rights: I. To be informed of the organization's mission, of the way the organization intends to use donated resources, and of its capacity to use donations effectively for their intended purposes. II. To be informed of the identity of those serving on the organization's governing board, and to expect the board to exercise prudent judgment in its stewardship responsibilities. III. To have access to the organization's most recent financial statements. IV. To be assured their gifts will be used for the purposes for which they were given. V. To receive appropriate acknowledgement and recognition. VI. To be assured that information about their donations is handled with respect and with confidentiality to the extent provided by law. VII. To expect that all relationships with individuals representing organizations of interest to the donor will be professional in nature. VIII. To be informed whether those seeking donations are volunteers, employees of the organization or hired solicitors. IX. To have the opportunity for their names to be deleted from mailing lists that an organization may intend to share. X. To feel free to ask questions when making a donation and to receive prompt, truthful and forthright answers. DEVELOPED BY ENDORSED BY American Association of Fund Raising Counsel (AAFRC) (In formation) Association for Healthcare Philanthropy (AHP) Independent Sector Council for Advancement and Support of Education (CASE) National Catholic Development Conference (NCDC) Association of Fundraising Professionals (AFP) National Committee on Planned Giving (NCPG) Council for Resource Development (CRD) United Way of America Ref: D:\Docstoc\Working\pdf\0205d7a1-37d3-4921-8944-2b02a2c6d9f6.doc -25- National Committee on Planned Giving (NCPG) Mission: The mission of NCPG is to increase the quality and quantity of charitable planned gifts by serving as the voice and professional resource for the gift planning community. About NCPG: The National Committee on Planned Giving® is the professional association for people whose work includes developing, marketing, and administering charitable planned gifts. Those people include fund raisers for nonprofit institutions and consultants and donor advisors working in a variety of for-profit settings. To learn more visit www.ncpg.org. Ref: D:\Docstoc\Working\pdf\0205d7a1-37d3-4921-8944-2b02a2c6d9f6.doc -26-
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The Catamount Center was founded with a conservation ethic in mind. Our buildings feature alternative energy systems and our programs focus on inspiring a greater awareness of ecological impact in our visitors and community partners.
The Tava lodge, named for the "Sun Mountain" it frames, is a 24-capacity, sustainable mountain lodge with attached Men's and Women's bathrooms and co-ed shower room. The perfect option for those looking for a cozier stay. Rooms are fully furnished with beautiful mountain views, and are surrounded by our pristine forests. Heated floors, hot showers, an outdoor classroom/amphitheater, and nearby yurt/meditation space provide the utmost comfort for lodge residents, while maintaining a remote, backcountry feel. The two Tava building structures, designed to mirror the surrounding topography, are nestled together in a spiral, creating a strong physical sense of community.
Limber Pine Hall houses our commercial kitchen and dining room. As a central part of our sustainable campus, Limber Pine serves primarily locally-sourced, organic meals. Our amazing chef is very accommodating of all dietary restrictions and preferences in order to serve your groups needs. Additionally, Limber Pine features a large fireplace, creating a cozy atmosphere for conversations, meetings, games, and even the occasional dance party.
Aspen Lodge serves as our primary classroom/meeting room setting. Tables and Chairs are easily replaced with Zafus and Zabutans in order to accommodate your groups needs and activities. Aspen Lodge has both a whiteboard and projector so you can give a presentation while the rest of your group is distracted by the spectacular views of Pikes Peak at the classroom's back windows. The downstairs of Aspen Lodge houses a single bedroom apartment for program instructors or visiting faculty. A full kitchen offers an easy midnight snack or hot cup of tea for those nights when your program runs later than expected. On other nights, the projector screen becomes a movie screen, and the kitchen, a neverending source of popcorn.
Our 30′ yurt serves as a popular location for yoga and meditation retreats. Featuring an insulated wood floor and rustic wood burning stove, our yurt will keep your group warm and comfortable in all weather conditions. Our yurt also serves as an extra classroom space for our more academic groups.
Photo Credit: http://www.coloradoyurt.com/gallery/
With an 8-person capacity, our sauna often reminds our guests about the importance of taking turns. Our wood-fired sauna provides another level of relaxation. That is until you make the run through the snow, into the lake, and back.
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Our tipi, with its surrounding picnic area and fire ring, provides an excellent location to sit and enjoy lunch, get out of the sun, or just hang out stare up at Pikes Peak. The tipi also acts as an extra classroom space or housing for some of our more adventurous program instructors.


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Practice Management
To help improve the management and operational efficiency of practices, especially small- and medium-sized accountancy practices (SMPs), this area is intended to help those managing practices to address opportunities and challenges; improve their competitiveness, profitability, and sustainability; enhance their expertise, competence, and efficiency; create an environment conducive to the provision of high-quality services; and showcase global best practices and latest practice management techniques. Read More
When Is the Price Right?
June 16, 2015 - Association of Chartered Certified Accountants
Getting the price wrong is the single biggest reason why owner-managed accountancy firms are failing to generate the profits they want. So how can they get it right?
business development; marketing; Article
8 Good Reasons Why Every Accounting Firm Should Survey Their Clients
June 16, 2015 - CPA Practice Advisor
The data you can gather from a well-crafted survey will feed your business with the intelligence you need to make smart service offering decisions.
Increasing Diversity and Inclusion in Accounting
June 10, 2015 - American Institute of CPAs
To boost diversity and inclusion efforts, the AICPA offers valuable tools to assess and track progress, aid in recruitment and retention, and information on the latest trends.
human resource management; Resource center/website
Three Steps to Enhancing Your Competitive Advantage
June 10, 2015 - American Institute of CPAs
How well does your firm articulate its value to clients? This presents three ways firms can enhance their competitive advantage.
strategy and planning; business development; human resource management; Article
How to Maintain a Family Business
June 4, 2015 - Economia
n uncertain financial times, keeping it in the family would seem to be a strong business model. So why, asks Xenia Taliotis, do so few family firms make it into the hands of the third generation?
Five Tips on How CPAs Can Improve Client Engagement Year-Round
June 2, 2015 - Accounting Web
Tips for utilizing communication strategies in conjunction with their business' website can help improve CPA engagement with clients year-round,
Five Steps to a Successful New Practice Launch
June 1, 2015 - Accounting Today
Five-step process to launching a new practice - Having good people following a process with enough room for innovation almost always leads to success
strategy and planning; Article
SMP Committee on
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Counting is underway in Greece. The nation voted on its future in Europe Sunday, putting the eurozone to its biggest test yet. Last minute opinion polls suggested the result of the referendum will be knife-edge.
After years of living on borrowed money and paying the price with savage austerity, Greeks are effectively choosing between more of the same or for a rupture with Europe that could spell disaster.
Voters were asked to give their verdict on a draft financial rescue the Greek government has rejected, and Europe has allowed to lapse.
But the referendum is about much more than that.
Prime Minister Alexis Tsipras urged Greeks to vote "no" to strengthen his hand in talks with creditors. He wants a bigger bailout with less painful terms, and a chunk of debt canceled.
But European leaders say a "no" vote would destroy the basis for talks, and put Greece on a fast-track out of the euro. The damage to the country would be huge.
A "yes" vote, they say, could allow negotiations to resume, but Europe and the International Monetary Fund may demand even tougher conditions for more cash.
The split opinion on what a "no" result would mean for Greece is creating confusion. While more than 70% of voters believe Greece should stay in the euro "no matter what," latest opinion polls suggest the result of the referendum -- due after 2 pm ET Sunday -- is too close to call.
It's an awful choice, and one that has split Greece down the middle.
Exhausted by years of cuts to wages and pensions, many Greeks say they've had enough. They would rather reclaim control by leaving the eurozone and returning to the drachma.
The huge devaluation and impoverishment that implies terrifies others. They want Greece to keep the euro, and stay firmly rooted in the European Union, even if it means greater sacrifices.
Either way, something needs to change fast.
Greece is on the brink of going bust, and the economy is gradually grinding to a halt. Its credit lines with the IMF and Europe have collapsed.
Banks have been shut for a week, and ATM withdrawals are limited to 60 euros a day. In practice, a shortage of 20 euro notes means some people are only able to get their hands on 50 euros.
The banks won't be able to reopen on Tuesday as scheduled unless the European Central Bank resumes emergency lending -- unthinkable without an unequivocal commitment from the Greek government to reform.
Some essential services are starting to feel the pinch, too.
Dr. Theo Giannaros, head of the Elpis hospital in Athens, told CNN that supplies of medicines and basic foodstuffs were running low.
The prospect of a failing state in southeastern Europe alarms policymakers from Brussels to Washington. Greece is a member of NATO, but has been flirting with Russia. And it is the gateway to Europe for many migrants fleeing war, terror and poverty in the Middle East and Africa.
-- Isa Soares and Zahra Ullah in Athens contributed to this article.


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It turns out the flu vaccine for children under 2 is not effective.
Over 2, it looks like the flu mist is the most effective.
There is a battle of two wolves inside us. One is good and the other is evil. The wolf that wins is the one you feed.
Book and herb loving mama to 1 preteen and 2 teens (when did that happen?). We travel, go to school, homeschool, live rurally, eat our veggies, spend too much time...
It also seems the flu vaccination is not good for fetuses either.
Comparison of VAERS fetal-loss reports during three consecutive influenza seasons
It turns out the flu vaccine for children under 2 is not effective.
Over 2, it looks like the flu mist is the most effective.
Wonder if this is why the NHS here in the UK are going to start offering flumist to all children 2-17 (from 2014). FYI children who are otherwise healthy are not currently offered a flu vaccination in the UK.
Mother of two living in UK. Daughter (2007) born in USA, son (2010) born here. I'm pro natural birth, midwife care, breastfeeding, co-sleeping, baby wearing and a keen advocate of cloth diapering. I'm a full time working research scientist (physical sciences). Vaccines save lives.
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500-598 West Sloan Street
Mount Vernon
Commute to Downtown Nixa
Most errands require a car.
Score Details
500-598 West Sloan Street has a Walk Score of 44 out of 100. This location is a Car-Dependent neighborhood so most errands require a car.
Explore how far you can travel by car, bus, bike and foot from 500-598 West Sloan Street.


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Widespread DNA backlog still affecting L.A. cases
By Joel Rubin
Los Angeles Times
|Related Articles:
DNA evidence untested in 800+ Calif. cases
DNA fails to find L.A. serial killer
DNA lab backlog dooms L.A. assault cases
DNA lag leaves potential for crime
DNA cases may strain LAPD's resources
LOS ANGELES — Dozens of police departments throughout Los Angeles County routinely have not tested DNA evidence collected in rape and sexual assault cases, and are unable to accurately account for thousands of pieces of evidence that could potentially help solve crimes, according to a report to be released today.
The county's two behemoth law enforcement agencies -- the Los Angeles Police Department and the Sheriff's Department -- have come under harsh criticism in recent months for not testing about 10,000 samples of semen, saliva and other genetic material gathered from victims' bodies after alleged attacks and for letting legal time limits pass on hundreds of cases. The report, produced by the independent group Human Rights Watch, found that the other 47 police agencies in the county are struggling with the same problems.
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Long considered the Jewel of Milton, the Forbes House Museum chronicles the history of an entrepreneurial American family.
The Forbes House Museum is located atop Milton Hill, overlooking Boston's skyline, the Neponset River marshes, and Boston Harbor in the distance. In the early 1600s, the Neponset Tribe settled at this site along the Neponset River, overlooking the Great Blue Hills. In the late 1700s, the last royal governor of Massachusetts, Thomas Hutchinson (1711–1780), owned a 95-acre estate on Milton Hill and spent his leisure hours planting trees and cultivating his gardens.
Our China trade collection includes 19th-century export porcelain, paintings, furniture, and other unique items brought back from China by Captain Robert Bennet Forbes and his family. You can see examples of Canton blue-and-white china and three pairs of Chinese Foo Dogs. On view are portraits of the powerful Chinese foreign trade official, Houqua, and Thomas Tunno Forbes, the Captain's older brother who perished in the waters of China in 1829. See peacock feathers, bronze Chinese cranes, and sculptures of Buddha and the goddess of mercy, Guan Yin.
Study the past if you would define the future.Confucius
Jun 22, 2015
As you can see, The Forbes House Museum has a new website! It has many new features, including a mobile-friendly layout, an all new design, social media integration, an online catalog, virtual exhibit, and much more. The China Trade Trail section of this website, which includes links to many other points of interest, has also […]
number of civilian captains who commanded a U.S. navy ship in American history (Captain Robert Bennet Forbes)
number of years that Mary Bowditch Forbes collected Civil War and President Lincoln memorabilia
number of months for carpenter Thomas Murdock to build a replica of President Lincoln's birth cabin on the Forbes property
cost of labor and materials to build Forbes House in 1833
age of Captain Robert Bennet Forbes on his first voyage to Canton, China, in 1817
number of tons of food transported by Captain Forbes to Cork, Ireland, in 1847 during the Great Famine
number of Irish immigrants who worked at Forbes House from 1833-2000
number of nautical miles from Boston Harbor to Canton (now Guangzhou), China
Contact us today to schedule a visit or just to say hi!


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Keep It Moving: 11 Guy Grooming Turnoffs We Hate view
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Girl Power! Top Empowering Beauty Campaigns view
Jacquelyn Aina of Makeup Game on Point picks her must-have beauty products.
"I used to have pores, not anymore!"
$150.00, available at drugstore.com
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Gruyere Croquettes
4 Jan 2011
|18 Fluid Ounce (480 Milliliter)
|7 Ounce (200 Gram)
|Grated gruyere cheese
|5 Ounce (150 Gram)
|1 1⁄4 Ounce (30 Gram)
|3⁄4 Ounce (20 Gram)
|Groundnut oil
|9 Fluid Ounce (240 Milliliter)
|To Taste
|To Taste
1. Separate 3 eggs. In a bowl, mix the flour with 3 eggs and 3 egg yolks. Season and stir well until the mixture becomes paste-like.
2. Bring the milk to the boil. Place the paste in a saucepan and add the boiling milk. Cook over a low heat for 5 minutes, stirring constantly. Add the cheese and mix well.
3. Butter a baking sheet and pour the paste onto it, spreading it evenly to a thickness of 1 /2 cm (slightly over 1/2 inch). Leave to cool.
4. Cut the paste into whatever shapes you choose: round, rectangular, square or triangular.
5. Beat the egg whites, and place the breadcrumbs on a plate. Dip each piece first in the egg whites, then in breadcrumbs.
6. In a frying pan, heat the oil and fry the croquettes for 2 minutes on each side.
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Gruyere Croquettes Recipe


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Make a Difference – Help Save The World From Brian Williams Style Journalism
Get Involved… Voting is a Must, But Not Enough!
The 2014 Mid-Terms were a sign that Americans are ready for a change and 2016 will define the future of America. So get involved! No more recycles... No more Clintons or Bushs! It is time for some new blood in Washington, D.C.
Reaganesque Sarah Palin is the Key for the GOP in 2016 to both beat Hillary and nullify the Dems' 'carrot' of electing the first female U.S. President!
Run Sarah Run... America Needs You!!
- Follow askmarion on WordPress.com
Palin Power 2014 – We Are Here To Save A Country
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Never Let A War Go To Waste…
By Terresa Monroe-Hamilton – the NoisyRoom: President Obama will speak to America on Tuesday and will further his case for striking Syria even though the House is overwhelmingly against war as are the American people. But, never let a war … Continue reading
Posted in Asshats, Knowledge Is Power, News and politics, Politics, Wake Up, Watch the Other Hand, You Be the Judge Tagged CIA, General Petraeus, John McCain, Lindsay Graham, Marxists in the White House, McCain, never let a good crisis go to waste, Obamaland, Palin, Petraeus, progressivism, Sarah Palin, Syria, War 8 Comments
This Is What Martial Law Looks Like
CNN is reporting that no matter whether you allow searchers in the house or not, they will find a way in. This IS martial law!! And until just a few moments ago no one was allowed to leave their homes … Continue reading
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Jihad Strikes Boston: 3 – 12 Dead, 130+ Injured and Possible Suspect Under Guard – Updated
4.15.13 – 11:20PM PST – Latest Update On The Boston Bombing: The above picture shows the suspect in today's bombing being arrested, complete with ghutra. It's been confirmed that he's a Saudi national here on a visa. CBS News senior … Continue reading
Posted in Asshats, Dumbing Down of America, Knowledge Is Power, News and politics, Politics, Stand Up, Wake Up, Watch the Other Hand, You Be the Judge Tagged Boston, Boston Marathon, Jihad, leftist media, manipulation of the public, MSM, never let a good crisis go to waste, Obamaland, Saudi national, tea party, terrorism, tragedy, wake-up America 5 Comments


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From Head to Toe, Young to Old: 26 Knit and Crochet Accessories
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Crocodile Stitch Change Purse
By: Donesia for The Crochet Girl
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How cute is this Crocodile Stitch Change Purse? Made with the fun crocodile crochet stitch, this sweet pocket purse makes a wonderful bridal gift or a sweet favor for a wedding shower. Make a fun accessory with this crocodile stitch crochet pattern!
- Size D3 or 3.25 mm hook
- 3.5" Round change purse clasp
- 1 skein of Sport Weight (For this project, I used I Love This Yarn by Hobby Lobby)
- Stitch markers (optional)
- Yarn Needle (Very Thin)
NOTE: The ch 2 at the beginning of the row counts as the first dc unless otherwise noted.
- Rnd 1: MC
- Rnd 2: ch 2, 11 dc in MC, join with a sl st (12)
- Rnd 3: ch 1, work croc stitch around the first two dc of previous row, sc in between the next 2 dc, work croc stitch over the next 2 dc, sc in between the next 2 dc, work croc st over the next 2 dc, sc in between next 2 dc. (3 croc sets)
- Rnd 4: ch 2, 3 dc in same st, work 4 dc in each st around, sl st and join at beg of ch 2 (24 dc)
- Rnd 5: ch 1, work the croc st pattern over the 1st 2 dc, sc between next 2 dc, *work croc st over next 2 dc, sc between next 2 dc*, repeat from * around, join with a sl st (6 croc sets)
- Rnd 6: ch 2, 1 dc in same st, *4 dc in next st, 2 dc in the next st*, repeat from * around, join with a sl st to the top of ch 2 (36 dc)
- Rnd 7: ch 1, work croc st around first 2 dc, *sc in between the next 2 dc, work croc st around next 2 dc*, repeat from * around, join with a sl st (9 sets)
- Rnd 8: ch 2, work 1 dc in same st, work 2 dc in next st, work *4 dc in next st, work 2 dc in next 2 sts*, repeat from * around, join to top of ch 2 space (48 dc)
- Rnd 9: Repeat row 7 (12 croc sets)
- Rnd 10: ch 2, work 1 dc in same st, work 2 dc in each stitch around, join to top of ch 2 space (48 dc)
- Rnd 11: Repeat Row 7 (12 croc sets) (Piece should measure about 5 inches)
- Rnd 12: ch 1, sc in same st, 2 sc in each stitch around, join with a sl st (48 sts)
- Rnd 13: ch 1, 1 sc in 2nd ch from hook, 1 sc in each stitch around, join with a sl st, fasten off (48 sts)
Steps for securing the clasp to your piece
- Sew center closed
- Turn the outside in and sew each end closed
- Turn the inside out and sew the clasp to your piece.
- Sew the section where the clasp bend to your piece
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Jun 06, 2013
Absolutely charming! My son will be getting married (date as yet unknown) so I will be making one of these to show my soon to be daughter-in-law! Thank you for this pattern!
- WAS THIS HELPFUL? YesNo
May 12, 2013
You need to add a link for the Crocodile Stitch: http://www.favecrafts.com/?task=search&search_term=Crocodile+Stitch
- WAS THIS HELPFUL? YesNo
rodmossman 3040373
Apr 25, 2013
I think this is absolutely the cutest thing! My goal today is to hunt down a pretty vintage clasp.
- WAS THIS HELPFUL? YesNo
Michele Waldon
Feb 14, 2013
Love the idea but does not show you how to make a crocodile stitch and you start pattern off Rnd 1: MC ? MC is normally term for main color, Rnd 2: 11 dc in MC can you explain...thank you
- WAS THIS HELPFUL? YesNo
Mar 21, 2013
I think on this occasion the MC must refer to Magic Circle
- WAS THIS HELPFUL? YesNo
May 12, 2013
- WAS THIS HELPFUL? YesNo
Aug 05, 2012
NICE PATTERN; HOWEVER, YOU DID NOT EXPLAIN HOW TO MAKE A CROCODILE STITCH. I went to a youtube and had great directions.
- WAS THIS HELPFUL? YesNo
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Supreme Court Rules Same-Sex Marriage Legal Nationwide, Rappers & Singers React
The R&B and hip-hop communities chime in on the same-sex marriage ruling via social media.
The R&B and hip-hop communities chime in on the same-sex marriage ruling via social media.
Nine people were killed when a white man opened fire at a historic black church in Charleston, S.C., on Wednesday (June 17). Rappers and singers went on Twitter to express their condolences and send their prayers to the people of Charleston.
R&B superstars Erykah Badu and the Weekend performed soulful and energetic sets at the 8th annual Roots Picnic in Philadelphia on Saturday (May 30).
The Roots are the most beloved group in hip-hop and the beacon of Philadelphia. Now the City of Brotherly Love is honoring the group with an induction to the Philadelphia Music Walk of Fame.
Prosecutors rule Baltimore resident Freddie Gray's death a homicide after he died in police custody after an arrest on April 12. The hip-hop and R&B community share their thoughts about the decision.
Take a look at what Ciara, Missy Elliott, Bun B, SZA, Vic Mensa and more have to say about the Baltimore uprising following Freddie Gray's death.
Questlove doesn't usually call out people on social media, but being the vocal entertainer that he is, the Roots drummer decided to vent his frustrations on Instagram regarding one hot television actress.
The video of Walter Scott being gunned down by a South Carolina police officer has shocked the hip-hop and R&B community, with many sounding off on social media and reigniting the conversation of the ongoing problem of police using deadly force on black males -- both young and old.
Just in time for Christmas, Questlove and the good folks at Okayplayer released a holiday-themed video detailing the Roots drummer's hilarious quest for Patti LaBelle's famous soul food cooking.
Believe it or not, the Notorious B.I.G. and The Roots had beef back in the days. Unfortunately, the Philadelphia group couldn't patch things up with the late rapper before his untimely death in March 1997. Drummer Questlove detailed his Biggie story during an episode of the Juan Epstein podcast.