Most of us have a desire to help others and to make our communities…and our world…better places in which to live.

Charitable giving is a universal and natural way to help others and to support programs and causes that matter most to us, whether that means preserving wilderness and wildlife or funding medical research or supporting arts and culture.

Charitable giving can be as simple as dropping an offering into the collection plate at our places of worship, and it can be as sophisticated as establishing a private foundation.

Three things are necessary for effective charitable giving:

1. Knowing what interests us-  What do we care about?  What matters to us? What do we think is important and worthy of our support?
2. Knowing which organizations are providing the programs and services we think are important, and knowing something about those organizations.
3. Knowing what type of gift we wish to make.
   

The Philanthropy Catalog can assist you to…

• Define your interests
• Learn about non-profit organizations and their programs
• Make gifts comfortably, confidently, and advantageously
  

Defining Your Interests


You may be interested in broad areas such as….

    Arts and Culture              History and Heritage        Education
    Medical Research             Human Services               Environment
    Economic Development   Community Betterment     Literacy
    Animal Welfare                Human Rights                   Global Initiatives


Perhaps you are interested in specific populations….

    Children at Risk               The Elderly                      Persons with disabilities
    The Hungry                     Veterans                          Homeless individuals and families


Geographic areas may also define your interests….

    Allentown            Bethlehem                    Easton                     The Slate Belt
    Lehigh County    Northampton County    The Lehigh Valley     International


Click on any of the links to the upper right to access lists of organizations providing services in your area of interest or to your population of choice.  Note: The Philanthropy Catalog is a work-in-progress, and is updated and expanded as information is received.  Please continue to check back on the site for updated information.


Learning about Non-Profits


It is important for you to know that your gift will be made to a non-profit organization that is not only providing the services and programs that you wish to support but is also financially sound and well managed.

There are a variety of tools available to assist you in evaluating non-profit organizations when you are considering making a gift.  The Philanthropy Catalog recommends:

• Making a personal visit to the organization and speaking with staff members
• Reviewing the organization’s materials, including the annual report or the audit
• Reviewing the organization’s publicly available data such as its Form 990 and its profile and data available on such tools as Guidestar (www.guidestar.org).  An additional link to Guidestar is provided in each non-profit profile in the Philanthropy Catalog.  Registering to view a non-profit's Form 990 on Guidestar is free and is easy to do.  Simply fill out the form shown by Guidestar.
  
• Assuring yourself that the organization is recognized by the IRS as a tax-exempt, charitable organization with “501c” status and that your gift is tax-deductible, if this is a concern for you
  
• Checking the organization’s status with the state or other charity registration office
  

As a donor, you have a right to receive:

• Accurate information from the organization about its services and management
• Publicly available financial information
• A prompt and accurate acknowledgement of your gift for tax purposes
  

Making Gifts Comfortably, Confidently, Advantageously


More than 80% of the money given to charities in the U.S. comes from individuals and families.  In 2008, more than $307 billion is estimated to have been given to charities.  While some of these gifts are modest in size, others are very large.  All gifts, of whatever size, are important to the donors and should be made with comfort and confidence.


Your comfort level

Many people give with uncommon generosity, often committing double-digit percentages of their income to charitable giving.  Only you know the amount of income or assets which you can comfortably allocate to charitable giving.  Do not succumb to intimidation or pressure to give, and be aware of the vulnerability of family members, especially the elderly, to respond to giving appeals.

Charitable giving should bring you joy and satisfaction, not be a source of worry or distress.


Giving with confidence

• With the exception of dollars or coins placed into holiday “kettle collections” and the “intersection collections” conducted by volunteer fire companies, your charitable gifts should be made by check or credit card.  The check should be made payable to the charity, not to an individual.
• Gifts of stock should be made according to the procedures defined by the charity.  Signed stock certificates should be delivered in person; never mail them or leave them at an office without obtaining a signed receipt or record of your gift.
• Keep records of your gifts and pledge commitments.  These can be acknowledgement letters from the charity, cancelled checks, receipts, or bank statements.
• Consult your tax advisor or accountant if you have questions about your ability to receive tax deductions for any gift.
• Be cautious when responding to phone and mail appeals.  If the organization is unknown to you, but you think you may wish to support it, check its status with a ‘charity oversight’ organization.  Do not respond to invoices for commitments which you have not made. And, remember, you are not obligated to send payment for items which you did not request or order. 
  

Giving advantageously

The Internal Revenue Service (IRS) recognizes the enormous benefit which charitable giving provides in communities throughout the nation.  These gifts, in aggregate, do what no amount of government funding could do: They improve life in our communities every day, every year, in thousands of ways, for millions of people. 

Because charitable giving is so important in the fabric of our shared life, the IRS allows for tax deductibility of charitable gifts.  It is best to consult with your financial advisor or tax preparer to be certain about tax deductibility of gifts.

Planned gifts such as bequests, trusts, gifts of life insurance or IRA assets, and permanent funds at community foundations can enable donors to make significant gifts over time or at a later date.  Many of these gifts can also provide life income for donors.  It is best to work with professional advisors to construct such planned gifts.  Click on the links below to see samples of bequest language that can be placed into your will, to see the types of funds available at the Lehigh Valley Community Foundation, and to learn more about trusts and charitable gift annuities (CGAs).

• Simple Bequest Language
• Types of Trusts; Charitable Gift Annuities
  
• Types of Charitable Funds at the Community Foundation