St. Helena Skatepark, Inc.
501 (c)(3) nonprofit corporation
Federal Tax ID#20-5014392
11/30/06

Gifts of Appreciated Securities, Stocks and Bonds

Thank you for your interest in donating securities to St. Helena Skatepark, Inc. (SHS).

In order to donate your securities to our organization, your broker will need our brokerage account information.

Wells Fargo Investments, LLC. - St. Helena Office
St. Helena Skatepark Inc.
Contact Person: Matt Taylor, Financial Consultant
Phone (707)968-9015; Fax (707) 584-3178
Email: matthew.a.taylor@wellsfargo.com

Giving gifts of appreciated securities can be a win-win situation for everyone. Here’s how it works:

Typically, neither the donor nor the charity has to pay the federal or state capital gains tax that normally would be due on the sale of an appreciated security. Furthermore, the donor can usually deduct from his/her income the fully appreciated value of the gifted security. This means that the SHS receives more money than if the security were first sold by the donor and the after-tax proceeds donated—or conversely a given donation of security will actually cost the donor less than the same donation in cash. You and SHS come out ahead.

What types of securities make good donations? To begin, they must be publicly traded (so SHS can convert them into cash) and they must have appreciated in value. It makes no sense to give securities that have not appreciated. If a donor wishes to dispose of securities that have not appreciated, he or she should sell them, take the loss personally for income tax purposes and make a gift of cash.

SHS values gifts of securities for tax purposes as of the date the securities are received into SHS’s brokerage account. It is very important to contact our broker by telephone before making your transfer. In addition, contact us with your name, address, and the securities being transferred. Email us at info@StHelenaSkatepark.org

The preceding information is meant to be informational only. Please consult your tax advisor and your broker for professional advice. Thank you for your consideration of SHS for your charitable donation.