Gifts of Appreciated Securities (Stocks)

Transfer stock ownership directly to HPCUMC—without cashing in appreciation first—and you will not only bypass capital gains liabilities, you will also receive a tax deduction for your gift. (Of course, please consult your financial advisors for detailed tax information related to your particular circumstances.)

Electronic transfer of your gift is preferred because it is secure and assures timely credit of your contribution. The following information will expedite your/your broker’s transaction:

• Account name: Hyde Park Community United Methodist Church

• Financial institution: US Bank Trust Dept.

• Account number: 08-3467

• DTC number: 2803

• Contact person: Ms. Kim Whited, Account Manager, 513-762-8883

• Tax ID number: 31-0549054.

This sample letter serves as a permanent record of your requested transaction. Do not assume that your broker will tell us of your gift. All gifts of transferred stock are acknowledged with a gift letter and are also noted on your contribution statement. For more information about making a stock gift to the church, contact Georgann Bates at 513-979-8189 or gbates@hpcumc.org.

Year-End Giving

HPCUMC adheres to IRS laws which specify that charitable deductions must be claimed in the year in which they are delivered. The only exception to this is a check that is dated, mailed, and postmarked prior to the end of the year. In that case, the postmark constitutes the delivery date. Please do not ask us to do otherwise.

Two examples:

A check is dated December 31, 2005, but put in the offering plate on January 2, 2006. The IRS will allow the deductions in 2006, not in 2005, since it was delivered to the church in 2006.

A check is written, mailed, and postmarked on December 31, 2005. The church receives the check on January 3, 2006. This check is deductible in 2005, since the postmark represents the delivery date.