When entering a gift for a donor through a pass through organization, such as a Community Fund, how does your organization handle it? This is what I do and I’m wondering what the procedure that other organizations use is. When we receive a gift that is Donor Advised, I hard credit the pass through organization’s account/gift record and I soft credit the donors account/gift record. How are your acknowledgment letters handed when issuing a soft credit? Thanks for any suggestions you may have. Dana Wynkoop Wallis Annenberg Center for the Performing Arts Beverly Hills 470 North Cannon Drive Beverly Hills, CA 90210 310.246.3800 [Email Removed]

I'd be careful about calling a donor advised fund a pass through organization. Technically the donor gave a gift to the fund and were receipted already by the fund. Then the fund made a gift to you and is the legal donor of the gift. To be clear that you know this it is best to hard credit the fund. This makes it clear who the legal donor is. We do this and then soft credit the donor. We send an acknowledgement letter (with a receipt) to the fund and a general thank you letter (without a receipt) to the individual. There are other times when there is what I call a "pass through" situation where the check came from someone who is not the donor and this is usually employee donations taken through payroll deduction. IBM takes the $$ out and sends it to us but the donor is the employee, so they should get hard credit. IBM is not a legal charity so they were just the pass through for the $$ from the donor to us. *** I can spell, I just can't type. Where is spell check? Melissa S. Graves Manager, Development Database & Direct Mail Planned Parenthood of Connecticut [Email Removed] 203-752-2804

Since the Community Funds in our area state in the letter accompaning the check that if we thank the donor we must say that they have already been receipted for the gift this is the body of the letter I use: We greatly appreciate your request to «Organization_Name» that a gift of «Amount» be made to the Boys & Girls Clubs of Tampa Bay for the Ybor City Club renovation. Thank you for this renewal of support. At the time you place funds with a Charitable Gift Fund you receive a charitable deduction. Therefore, the Boys & Girls Clubs cannot provide you with an additional deduction. However, we fully realize that we would have never received the gift without your initiative, so I wanted to extend a more personal note of thanks by way of this letter. On behalf of the thousands of children we serve daily, thank you again for your generous support. Your dedication and concern for the welfare of young people helps the Boys & Girls Clubs continue to provide the positive place for kids. Michael J. Sherman Donor Services Manager The Boys & Girls Clubs of Tampa Bay 1307 N. MacDill Avenue Tampa, FL 33607 813.769-7533 [Email Removed]

Michael, How in RE do you make this letter happen. I'ver never been able to print a soft credit letter that contains the name of the hard credit person. Do you manually do this? Melissa *** I can spell, I just can't type. Where is spell check? Melissa S. Graves Manager, Development Database & Direct Mail Planned Parenthood of Connecticut [Email Removed] 203-752-2804

Manually. I leave the *Organization Name* as the placeholder for the actual name. Michael J. Sherman Donor Services Manager The Boys & Girls Clubs of Tampa Bay 1307 N. MacDill Avenue Tampa, FL 33607 813.769-7533 [Email Removed] [i]--- Edited at 9/15/2006 10:47:11 AM by Michael Sherman[/i]

Oh, Me too. I thought maybe you had some secret. Bummer. *** I can spell, I just can't type. Where is spell check? Melissa S. Graves Manager, Development Database & Direct Mail Planned Parenthood of Connecticut [Email Removed] 203-752-2804