Gifts of Cash Traditionally, a majority of the gifts made to Idyllwild Arts come in the form of cash, via check. A gift of cash entitles you to the most generous federal income tax deduction available for charitable contributions. You may deduct up to 50 percent of your adjusted gross income for gifts of cash and may carry any amount over that figure forward for up to five additional years.

Checks should be made payable to "Idyllwild Arts" and mailed to:

Idyllwild Arts
Advancement Department
P.O. Box 38
Idyllwild, CA 92549

Give donations while visiting the school or on vacation: By booking your personal travel on the Idyllwild Arts Travel Site, we receive dividends
http://www.idyllwildartstravel.com

Gifts of Appreciated Securities Appreciated stocks and bonds are, next to cash, the assets most frequently donated to Idyllwild Arts.

Please note: It is extremely important that the donor notify the School when transferring securities into the School’s account. Securities cannot be sold until the donor has been identified. Additionally, your name and address are required for tax receipt and acknowledgment purposes.

Marketable Securities An outright gift of appreciated marketable securities is one of the most attractive methods of realizing your charitable intentions toward Idyllwild Arts. Such a gift has the following benefits:

A federal income tax deduction equal to the fair market value of the securities on the date of your gift, provided you have owned the securities for more than one year.

Avoidance of capital gains tax on the transfer The ability to maintain the composition of your investment portfolio by purchasing the same securities on the open market which will have a new cost basis.

Please note: As a general rule, you should not give securities that have depreciated in value. It is more advantageous for you to sell such securities, take a loss on your income taxes, and donate the proceeds.

Securities Held by your Bank or Broker Please notify your bank or broker and Lissa Claussen by phone at (951) 659-2171 x2432 or e-mail Lissa that you are making a gift of securities to Idyllwild Arts Foundation.

Please instruct your bank or broker to contact:

Teri McCasland

• e-mail
• Telephone (213) 612-0220
• FAX (213) 612-0329

Stern Fisher Edwards Inc.
Clearing firm: National Financial Services DTC #0226
Account Name: Idyllwild Arts Foundation
Account No.: SFA-006980

Thank you,
Jolynn Reid
Assistant Head of School for Advancement

Securities Held by You Please send unendorsed certificates by mail, along with a letter giving your name, address, and the purpose of your gift to:

Development Office
Idyllwild Arts P.O. Box 38
Idyllwild, CA 92549

In a separate envelope, please mail to the same address a stock power for each certificate, along with a copy of your letter. Do not complete any information on the stock power other than your signature and the date. If the certificate represents a greater number of shares than you intend to give to Idyllwild Arts, please enclose a note requesting the return of a new stock certificate with the non-gift balance. Your bank or broker can supply you with blank stock powers, or our Business Office will be happy to send them to you. For most expedient handling, do not fill in Idyllwild Arts' name as transferee on either the stock certificate or the stock power, and please do not send stock certificates to a transfer agent for transfer into Idyllwild Arts' name.

Closely Held Stock A gift of closely held stock may enable you to make a more significant gift than you otherwise could, will generate an income tax deduction equal to the fair market value of the stock on the date of transfer, provided you have held the stock for more than one year, and you recognize no capital gain. So long as there is no binding obligation on the school to accept any subsequent purchase offers nor any specified price at which the school must sell, Idyllwild Arts may entertain offers from family members or the corporation issuing the stock to purchase the transferred shares.

Mutual Fund Shares Please contact the Development Office at 951-659-2171 ext. 2432 with information about your mutual fund shares. The procedure for transferring shares is established by the mutual fund company, and the Development Office will be able to assist you with the appropriate letters of instruction.

Valuation and Date of Gift The value of your gift is the mean between the high and low quotations on the date you make your gift. Your gift is considered made on the date the securities pass unconditionally from your control. In the case of securities you mail, this is the date of mailing. In the case of securities your broker transfers, this is the day the stock is received in a Idyllwild Arts account.

Personal Property Idyllwild Arts accepts gifts of all types of personal property subject to its Gift Acceptance Policy. If the school can and is expected to use your gift of property, such as books or archival material, toward the furtherance of its educational mission and you have owned the property for more than one year, you will be eligible for a fair market value income tax deduction without having to recognize the capital gain on any appreciation. If the property is not of a type the school can use, or your intention is that the school will sell the property and use the proceeds, then your charitable contribution deduction is limited to the lesser of your cost basis or fair market value.

Real Estate You may wish to make a current gift of all or a fractional interest in a personal residence, a vacation home, undeveloped land, or a commercial property. Such gifts will entitle you to a federal income tax deduction equal to the fair market value of the property on the date of your gift, provided you have owned the property for more than one year, and will permit you to avoid capital gains tax on the transfer.

Credit Card Gifts Credit card gifts are accepted through the mail, over the phone and via our Online Giving form (click here) . To make a gift by phone, please call 951.659.2171 x2432

Corporate Matching Gifts Many corporations match gifts made by employees and their families to charitable institutions; some will match the gifts of retired employees as well. These programs can double or triple your gift to the school. This is an increasingly important way for companies to allow their employees to direct a portion of the corporate monies earmarked for charitable contributions. Send us your completed employer matching gift form along with your gift.