(Please make checks payable to “Friends of OSD”)

Pledge to Support FOSD Throughout the Year

Pledge to support the work of FOSD on a regular basis by making a monthly electronic donation direct from your bank or credit union account to FOSD's account. Please contact FOSD for information on how to set up this arrangement. All cash contributions are deductible as an itemized deduction in the year you that make the donation, up to a total of 50% of your adjusted gross income. Excess charitable deductions can be carried forward for up to five additional years.

Appreciated Securities

Consider donating stocks that you have held for more than one year and have appreciated in value. If you
donate appreciated stock that you've held for more than one year, you pay no capital gains tax on the
transaction and are entitled to a charitable deduction for the full fair market value of the stock.

(It is important that you discuss any gifts with your financial advisor.)

Gifts of Real Estate

If you own property that is not subject to a mortgage and has appreciated in value, a charitable gift may be an
attractive option. You can claim an income tax deduction based on the fair market value of the property, avoid
all capital gains taxes and remove that asset from your taxable estate. Or, you can transfer your home or farm
to FOSD now and continue to use the property for the rest of your life. Due to the complexities involved, we
encourage you to discuss any gift of real estate with your financial advisor.

Remembering FOSD in Your Will

There are many options available if you would like to remember Friends of OSD in your will. For these options
it would be best for you to work with an attorney specializing in this area of financial planning. Often an attorney
will work closely with your financial planner.