As you may already know, the benefits of donating appreciated securities (either stocks or mutual funds) are tremendous. You are able to avoid paying capital gain tax on the appreciation, and you also get to deduct the full fair market value of the security at the time of gift. This is an excellent way to leverage your gift in support of great Christian causes.

As long as you have held the security for longer than 12-months, giving through appreciated securities can work as follows:

Mary bought stock 15 years ago for $1,000. The stock has appreciated significantly and is now worth $10,000. Mary decides to donate the stock directly to the Orange County Rescue Mission. If Mary itemizes, she will get a $10,000 charitable income tax deduction even though she only paid $1,000 for the stock. Mary avoids paying a capital gain tax on the $9,000 of appreciation ($10,000 minus $1,000). The tax avoided could be $1,800 ($9,000 x 20%). Since she transferred the stock directly to OCRM, versus selling the stock, she also avoids paying a sales commission with her broker.

If you are interested in donating securities, there are several ways to make the transfer. Please be sure to contact us once your transfer has been completed. This is very important, especially if the gift has been transferred electronically to our account or a certificate has been issued in the name of the Orange County Rescue Mission, since your name will not be associated with your donation. We would also like to say "thank you" personally as well as provide you with an acknowledgment letter for your tax purposes.

This is a convenient way to transfer your securities. Simply instruct your broker to electronically transfer your securities out of your account into the Orange County Rescue Mission's Paine Webber account. Your broker will need the following information:

• Account number: UJ39927-R4
• DTC number: 0221
• Account name: Orange County Rescue Mission

Transferring your certificate can be as easy as endorsing the back of the certificate and sending it by certified mail to The Orange County Rescue Mission. (Notary public stamps are not an acceptable guarantor for stock certificates.) Be sure to endorse the certificate exactly as your name(s) appears on the front. For example, if your certificate is listed as "John F. and Mary P. Jones," you will need to sign the certificate exactly as "John F. Jones," and "Mary P. Jones." Insert the Orange County Rescue Mission's tax identification number 95-2479552 in the box on the back requesting a social security number or other identifying number of assignee. Mail it by certified mail to: Orange County Rescue Mission, Attn: John Luker, P.O. Box 4007, Santa Ana, CA 92702.

If you purchased stock from your employer (e.g. non-retirement E.S.O.P.) you can instruct them to issue a certificate in the name of the Orange County Rescue Mission. They will need our tax identification number, and our address as mentioned above.

Contact the Orange County Rescue Mission at (714) 247-4306 to find out the most efficient way to transfer a mutual fund. We will provide the transfer instructions specifically related to your mutual fund company.