ࡱ> q` 0bjbjqPqP 4d::(+!!!8!|^"L?h""("""E$E$E$? ? ? ? ? ? ?$@hXCp-?l%#$"E$l%l%-?""EB?***l%28""?*l%?**Vu2@93"" @v!'j2 ?X?0?2xC(TC9393 C<<E$"g$*$$E$E$E$-?-?\)HE$E$E$?l%l%l%l%  Donor Policies Qualifying Contributions Contributions of any size are accepted for specific use funds or to support the work of the PARSA Community Foundation, subject to PARSAs gift acceptance policy as in effect from time to time. To open a PARSA Donor Advised Fund, a minimum initial contribution of $10,000 is required and a minimum balance of $2,500 must be maintained at all times. Initial contributions to establish a Donor Advised Fund must be accompanied by a completed Donor Advised Fund Agreement Form, which may be delivered to PARSA via: Fax: 650-367-9186 Mail, courier or in person: PARSA Community Foundation 1735 East Bayshore Road, Suite 30B Redwood City, CA 94063 Cash, mutual fund shares, stocks, bonds, and other securities, including certain privately held and restricted stock are eligible for contribution to PARSA. Non-check contributions may be delivered by mail, wire or other acceptable form to the PARSA Community Foundation account at Edward Jones following our gift delivery instructions. Gift acceptance is governed by the Board of Directors of PARSA, which has the ultimate responsibility for developing and applying gift acceptance and fund administration policy (as advised by Legal Counsel). The Board of Directors is charged with the responsibility to review any gifts not adequately addressed in the Foundations policies, to properly screen and to accept or refuse those gifts, and, where appropriate, to make recommendations to the staff or Executive Committee on gift acceptance issues. Gift Delivery Instructions Please send all non-check contributions other than your initial contribution directly to PARSA Community Foundations account at Edward Jones according to the instructions below. Please be sure to clearly indicate PARSA Community Foundation, Account Number 818-13622 on all documents. Checks Please make checks payable to PARSA Community Foundation and mail them to: PARSA Community Foundation 1735 East Bayshore Road, Suite 30B Redwood City, CA 94063 Federal Funds Wire Transfers Please use the following information to wire funds to Edward Jones. This information is not to be used to set up an ACH (direct deposit or electronic payment). A. Edward Jones Bank Information Bank name: Northern Trust Company, Chicago, IL ABA Routing number: # 071000152 Account Name: Edward Jones Credit Account number: # 78174 Further credit to: PARSA Community Foundation 818-13622-1-4 ______________________________________ (Clients Name) and (10-digit Edward Jones account number) Swift code: CNORUS44 (Include this code only if funds are being wired from a foreign country.) B. Bank Contact Information Bank name: Northern Trust Company 50 South La Salle Street Chicago, IL 60675 Phone number: (312) 630-6000 Securities DTC Eligible Securities: DTC # 0057 FBO: PARSA Community Foundation Jones Account: 818-13622-1-4 Wiring Instructions: Treasuries and GNMA Securities ABA # 021000018 BK of NYC/EDJ Special Instructions: FBO: PARSA Community Foundation Jones Account: 818-13622-1-4 If the delivering firm requires additional assistance, please contact: Eric Connella Edward Jones 23601 Moulton Parkway, Suite D Laguna Hills, CA 92653 Phone: 949-462-0434 Fax: 888-697-5664 Email: eric.connella@edwardjones.com Gift Acknowledgement PARSA will provide written acknowledgment that fulfills IRS requirements at the time of acceptance of all contributions. For gifts of cash and publicly traded securities, the acknowledgment will include the date on which PARSA received the assets and the market value of the assets on that date. PARSA does not value private securities or real property. A donor must obtain an independent appraisal prior to making such a contribution. Recordkeeping and Fund Reporting Services Gift acknowledgements serve as your receipts, which are necessary to fulfill IRS substantiation requirements. Gift acknowledgements will also show the fair market value of contributions of publicly traded securities as of the date that PARSA received the securities. Any fair market value computation on an acknowledgement is a good faith estimate on the part of PARSA. Donors should consult with their tax advisor before claiming any fair market value deduction. PARSA CF will provide donors with any other financial reports or information required by applicable law (including IRS substantiation requirements). Information about contributed funds is also available online. Fund Successors A donor may designate one generation of any person, including a spouse, child, other descendent, heir, or representative to be assigned the rights and duties associated with their fund upon their death. If a fund is maintained jointly, upon the death of one donor advisor(s) the remaining donor advisor(s) retains the rights to recommend grants and designate successors. Succession occurs only after the deaths of all donors named on the fund. The successors may be required to provide written notification and sufficient proof of the donor's death, prior to assuming all rights and duties associated with the fund at PARSA, including the capacity to recommend grants. If the successor is a minor, the Board reserves the right to require that grant recommendations be made by the minor's legal guardian. Successors may not assign further successors. Fund Investment Management PARSA CF uses a third-party financial services firm to maintain an internal accounting of donor contributions, investment earnings, fees, and donor recommended grants to qualified charitable organizations. The funds belong to PARSA, and donors have no ownership interest in them. Information to donors will be provided via online access. PARSAs Board of Directors oversees PARSAs investments and has the discretion to change investments and investment managers at any time. Grant Recommendations A fund advisor may recommend the organizations to which grants will be made from the fund he/she advises using in writing or via our website. Grant recommendations are subject to Board review of each organization's 501 (c) (3) charitable status and subsequent approval is at the sole and absolute discretion of the Board. If the Board does not accept a recommendation, PARSA staff will notify the fund advisor with the reason for non-approval and suggest an alternative. Allowable Grants Grants to U.S. Charities: PARSA will make Board approved grants as recommended by the fund advisor to organizations reasonably believed to be qualified as publicly supported charitable organizations under Section 501(c) (3) of the Internal Revenue Code of 1986, as amended. PARSA will consider grants to supporting organization public charities only as permitted by law. Grants to Foreign Charitable Organizations: PARSA does not distribute grants to foreign charitable and non-governmental organizations at this time. We hope to offer this option in the near future. Grants to Private Foundations: In compliance with IRS regulations, PARSA cannot distribute grants to private foundations. Grants to Individuals and Scholarships: PARSA cannot distribute grants to individuals. Under very specific conditions, scholarship funds may be established to provide educational support to individuals via the educational institution attended. Grantmaking Restrictions Grants from a PARSA fund may not be used for the payment of dues, membership fees, benefit tickets, or goods purchased at charitable auctions; nor may grants be distributed for lobbying, political contributions, or to support political campaign activities. Fund advisors may not obligate PARSA to satisfy pledge payments from a fund. Pledges are not transferable to PARSA. Fund advisors may not recommend, and PARSA will not make, any grant that results directly or indirectly in any benefit to a donor, advisor, or related party that is more than incidental. No grant funds may be used to provide grants, compensation, loans, or similar payments to a donor, advisor, or related party. Grantmaking Logistics Minimum Grant Amount Each grant must be made in minimum amounts of $250 to any qualified publicly supported 501(c) (3) organization, or the balance of the fund, whichever is less. If the amount of a grant recommendation exceeds the balance in the corresponding fund, the Board will not authorize the grant. Instead, PARSA will attempt to obtain a donor's recommendation for a grant in a different amount or facilitate an additional contribution to the fund. Number of Grants PARSA allows an unlimited number of grants from a fund. Timing of Grants PARSA processes grants on a bi-weekly basis, and, upon receipt of a donor's recommendation, will seek to make the grant within two weeks. Some grants may take longer to process due to the additional time required to verify information necessary to process the grant. Grant Acknowledgment and Anonymity Grants are made payable on checks bearing the name PARSA Community Foundation and are accompanied by a letter from PARSA referencing the fund name and the donor's name and address, unless anonymity is specifically requested. Anonymity may be requested for all grants, or on a case-by-case basis. Grant Recommendations by Individuals Other than the Donor(s) During a donor's lifetime another party may be designated and authorized in writing by the donor to recommend grants to tax-exempt charitable organizations from a fund. Once this authorization is received by PARSA, such person(s) will possess the full authority to recommend grants at any time and in any amount from the corresponding fund. This authority will remain intact until written revocation is received by PARSA from the donor. Legacy Gifts A PARSA fund may be named as the beneficiary of a bequest of cash or securities, including mutual fund shares, and individual retirement account (IRA) assets. In addition, PARSA may be named the beneficiary of a charitable remainder trust, charitable lead trust, or life insurance policy. When a testamentary gift or gift from a trust is made, the donor may elect a successor advisor to the fund. Please contact PARSA and request suggested language and convey the donors intent for gifts through bequests, charitable remainder trusts, charitable lead trusts, IRAs and life insurance. A tax or legal advisor should be consulted in setting up these types of gifts.      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