Planning for Year-End Tax Savings
Memorials
Wills
Corporate-Family Days
Trail Kiosks
Other options for Charitable Giving

Planning for Year-End Tax Savings
The simplest way to increase deductions for 2008 is through charitable giving. You can give away, and deduct, up to 50% of your adjusted gross income (AGI), which is your income before taking any itemized deductions.

For gifts of securities and other property, you can deduct up to 30% of AGI - and there is a five-year carryover for all excess contribution deductions. Gifts of securities are easy to make. If you have the certificates in your possession, they can be mailed to our office, unendorsed, with a signed stock power sent separately. If you do not hold the stock certificates, or wish to plan a gift of other assets, please call our office as soon as possible.

Tax Savings from a Charitable Contribution

Gift Tax Bracket
Amount	27%	30%	35%	38.6%
$100	$27.00	$30.00	$35.00	$38.60
$500	$135.00	$150.00	$175.00	$193.00
$1,000	$270.00	$300.00	$350.00	$386.00
$5,000	$1,350.00	$1,500.00	$1,750.00	$1,930.00

(Based on materials provided by R&R Newkirk, Willow Springs, Illinois, 2002)

With the recent trends in the market, many of us are experiencing securities that have gone down in value. In this case, you might consider selling the stock first and then contributing the proceeds to the FNA. Your capital loss can be used to offset some of your capital gains or other income, and you will receive a charitable deduction in the bargain.

In most cases, the assistance you provide for programs here at the FNA will be much greater than the cost of the gift to you - with proper planning. If you have questions about making a year-end charitable contribution to the FNA, please contact Laura Shiffermiller at
(402) 731-3140, ext. 234 or email at lshiffermiller@fontenelleforest.org.

If you would like to make a contribution, please send your check made out to "Fontenelle Nature Association" or securities and signed stock power to:

Development Office, Attn: Laura Shiffermiller
Fontenelle Nature Association
1111 N. Bellevue Blvd.
Bellevue, NE 68005

Memorials
The memorial program at FNA is intended to recognize notable events in life. That may be a birth in your family, a wedding, a special anniversary or the passing of a relative or dear friend.

The FNA will send a card noting your intentions to the individual you wish to honor or a designated family member. The donation you
send will go into scholarship funds we maintain at FNA for low-income or at risk children to be able to participate in educational programs and day-camps at our nature centers.

The Giving Tree is located in the foyer of the Katherine and Fred Buffett Forest Learning Center.

A memorial may be made at any time and is 100% tax deductible. Please fill out the form below and enclose your memorial gift. Please mail your request to:

Development Office
Fontenelle Nature Association
1111 N. Bellevue Blvd.
Bellevue, NE 68005

Include:

Name
Address
City, State, and Zip
Email address
In honor of
What card should be sent

If you have questions about memorials, please contact Mary Beth Steele at FNA, phone: (402) 731-3140, ext. 227.

Planned Giving: Updating Your Will
Is your will a vigorous, up-to-date, contemporary planning tool ready for duty when the time comes? Or is it an antique document? Without regular review and updating, an out-of-date will can create confusion and needless expense for surviving family members.

Here are several events which may lead you to update your will:

• Marriage
• Birth of a child or grandchild
• Death of a spouse
• Increases in value of your assets
• Acquisition of new assets by gift or inheritance
• Death of a beneficiary
• Changes in the needs of a beneficiary
• You decide to make additional bequests, such as a gift to the Fontenelle Nature Association

As always, we encourage you to speak to your financial advisor before making any changes regarding the distribution of your assets. If you would like more information on including the Fontenelle Nature Association in your will or living trust, please contact Laura Shiffermiller, Director of Development, at (402) 731-3140, ext. 234.

Corporate-Family Days

Companies are searching for options to bring families together in an activity that everyone can enjoy. The FNA wants to be a part of corporations celebrating families and has created options for corporate family days. Corporations can reserve the beautiful Katherine and Fred Buffett Forest Learning Center for a corporate family picnic. The FNA will work specifically with each corporation to tailor a day of activities for their corporate families. For example, for one flat rate, corporations can reserve the Buffett Forest Learning Center, cater in a family meal, work with FNA staff and volunteers to provide either self-guided or volunteer guided family hikes, fitness walks, animal demonstrations, children's activities and more.

Also included is access to the Sense of Place Gallery and the Children's Gallery, in addition to the Great Hall and Forest Room for guest speakers or other entertainment. This is an opportunity you won't want to miss. For more information on rates and availability, please contact Laura Shiffermiller at 402-731-3140, ext. 234 or email to lshiffermiller@fontenelleforest.org.

Interpretive Trail Kiosk Sponsorship Opportunities

Interpretive Trail Kiosks educate the public about each of the 5 biologically diverse regions of the Fontenelle Forest Nature Center.

Each Kiosk contains an overview map of the trails in that region; highlights of the trails' geography and history; detailed descriptions of the forest, wetlands, and prairies; and the associated flora and fauna found around each trail. The middle section of the signs change twice a year so that fall/winter and spring/summer happenings can both be emphasized. The lower panel features the name or logo of the corporation, foundation or individual that sponsors that particular sign for one year. If you are interested in sponsoring one of these signs, please call Laura
Shiffermiller at 402-731-3140, ext. 234 or email to lshiffermiller@fontenelleforest.org.

Other options for Charitable Giving:

If you are interested in making a gift to FNA but would like to discuss additional options, please consider one of the following:

Donating Life Insurance Policies and Individual Retirement Accounts, Creating Life-Income Gifts: Charitable Gift Annuities, Charitable Remainder Trusts, Charitable Lead Trusts

Information about each of these is available by contacting Laura Shiffermiller at 402-731-3140 ext. 234 or email lshiffermiller@fontenelleforest.org.