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Show Thursday, Dec. THE GREEN SHEET 7B 22, 1988 LIFESTYLE ZCMl Celebrates St. Nick Time Running Out For Charitable Donations SALT LAKE. With the new year around the comer, it may be too late for most tactics, but its not too late for charitable tax-savi- contributions. A check or donation made as late as Dec. 31 can still deduct on 1988 tax returns - assuming, of course, the tax return is itemized, According to Richard Haynie, Downtown Chapter President of the Utah Assn, of Certified Public Accountants, the deduction for charitable contributions is come limited, but most people-winowhere near the maximum level. For cash gifts to public charities, the deduction is capped at 50 percent of adjusted gross income. The deduction for donations of long-tercapital gains property, such as stocks, is limited to no more than 30 percent of adjusted gross income. When you donate cash, your charitable deduction will usually equal the amount of your gift. However, if you contribute to a charity and receive a benefit from it, you may deduct only the amount that is above and beyond the value of the benefit you receive. For example, if you contribute $50 to a nonprofit organization and in exchange receive a free subscription to a magazine normally costing $20, you may deduct only $30 as a charitable contribution. Even if you dont have any cash to spare, you may still be able to make a charitable contribution. Consider contributing infrequently used items such as old clothes. or In typewriters addition, if you do volunteer work, deduct you may your unreimbursed expenses for such items as transportation, telephone calls or uniforms. If you donate a long-terasset -- ll owned more than six or 12 on the months, depending acquisition date) and the asset has increased in value, y'ou can usually deduct the fair market value of the property as long as the gift is directly related to the charitys business. If this is not the case, your deduction may be limited to the propertys fair value market minus any unrealized capital gains. One note of caution: if you donate an appreciated asset that you have held less than six months, you will probably be able to deduct only your "basis," or the amount you paid for the property. You should also be aware that (one donations of appreciated property may make you more vulnerable to the Alternative Minimum Tax -and possibly a higher tax bill. The IRS requires you to substantiate the value of your donation. If your gift is worth less than $500, just keep a receipt showing the name of the charity, the amount or nature of your gift, and the date on which the donation was made. If the value of your non-cas- h falls between $500 and ?ifts you must complete Section A of IRS Form 8283. If you were extremely generous this year and donated property valued at more SALT LAKE. In an effort to celebrate the rich history of Jolly Old St. Nicholas, ZCMI has dedicated its six Main Street windows to a display of six of the best known incarnations of Santa Claus. The numerous identities of the person we now recognize as Santa have been blended together between 2000 B.C. and the 20th century. Included in the display are Italys St. Nicholas, the Bishop of Myra; Siberias Dedt Moroz, Father Ice; the Saxons Medieval Saint Nicholas; Europes Black Peter; Bavarias Saint Nicholas and Thomas Santa legend are displayed in the stores main entrance. The six Santas stand in four-fominiature, surrounded by an elaborate setting to match each myth according to Nancy vice president of Mortensen, marketing. Although always a central figure of the season, Santa has been perceived in myriad forms, she said. "But whatever the form or name, the legend has brightened the lives of nearly every young child in the world for more than 1,000 years. ZCMIs windows are a salute to that legend while Nasts American Santa Claus. aspiring to pass the rich history Ten additional versions of the on to both children and adults." than $5,000, you will have to hire a "qualified appraiser" to verify the value of gift. (Dont forget your that the appraisers fees may be deducted as a miscellaneous expense, subject to a two percent floor.) In addition you will have to submit a copy of the written appraisal along with Form 8283. Make sure that you, the organization that received the gift, and the qualified appraiser fill out the proper sections of the form. If the holiday season is tugging at your heart and purse strings, you may want to consult a CPA. non-cas- h ot m he Originator Utah, your generosity has been great. Thanks to you weve collected a tremendous amount of food and we are honored to give your food to local food pantries. Art Courses Begin Winter Quarter At SLCC i n t TAYLORSVILLE. Salt Lake Community College and the Salt Lake Art Center are working together to bring courses in fine arts and graphic design to the " i Feeding the r t? If needy of Utah t r- - 4 ) community. Winter quarter offerings at SLCC include beginning through advanced pottery, portrait painting, figure drawing and four levels of photography. Portrait painting and figure jdrawing will be taught at the Earl Jones studio at 404 E. 1700 South. Pottery and photography will be taught at the Art Center, located at 20 So. West FREE ORDER OF LITTLE CAESARS BONUS BREAD WITH FOOD DONATION. No purchase is Temple. College credit can be earned with successful completion of the Art Center courses if desired. Three humanities credits can be earned toward the AA. or AS. degree for each pottery or art class. Photography classes may be used as three elective credits for graphic design students. Courses are offered one night with the each week from exception of portrait painting which will be taught Saturdays from 9 a.m. to noon. Registration will be held at the SLCC Redwood Road campus through tomorrow (Friday) and will continue during the first week of class. Winter quarter begins Jan. 3,1989. For more information call SLCC Continuing Education, necessary. Donations should be canned food items only. No perishables, please. 7-- 967-420- Any size donation is appreciated. 1. Poinsettias Are Donated To Elderly Once again on Christmas Eve at 6:30 a.m., 17 staff volunteers from County Aging Services will pick up a donation of 4000 Christmas poinsettia plants from NordSALT LAKE. stroms Crossroads Plaza and for stores Fashion Place distribution to homebound elderly in the Meals On Wheels program. Because the poinsettias were so well received by the homebound recipients last year, the company made the offer again this year. Seven vans from the agencys Nutrition Program (Meals On and Wheels) Transportation the deliver will program Christmas plants throughout the county at the usual time for Wheels. Staff On Meals volunteers will accompany the drivers to personally hand the plants to the homebound adults. Concert Scheduled SALT LAKE. The ContempoMusic Consortium will concert of its second the present 1988-8- 9 season Jan. 9 at 8 p.m. at the Beesley Music Company, 1760 So. 110 East, Salt Lake City. The program will feature CMC 3337 So. Orchard Drive BOUNTIFUL - 74 E. 5(H) South FARMINGTON - 828 W. Shephard Lane 1580 So. State Street CLEARFIELD ROY - 5300 So. 1900 West RIVERDALE 3901 Riverdale Road OGDEN - 3585 So. Harrison Blvd NORTH OGDEN - 2600 No. Washington Blvd LOGAN - 123 E. 1400 North OREM - 74 So. State Street PROVO -- 1260 North State Street (Delivery Hotline) NORTH SALT LAKE conduc- tor; Jane Morrison, flute; Eric Barbara Nelson, clarinet; Scowcroft, violin; Audrey Terry, cello and Marjorie Janove, piano. Composers represented include Joan Tower, Ellen Zwilich and Louise Talma. For more information those interested may call Ms. Schatz, 359-065- or 2 it 581-669- 2. 6 0 0 8 0 1 0 4 PROVO 4906 No. 900 East (Dine In) AMERICAN FORK - 648 E. State Street SPANISH FORK -- 1074 No. Main WEST VALLEYGRANGER HIGH - 3632 W. 3500 South SALT LAKE CITY - 805 So. 900 West TAYLORSVILLE - 4124 So. Redwood Road UNIVERSITY OF UTAH 1300 E. 200 South. Delivery Hotline SUG ARHOUSE - 681 E. 2100 South PARLEY'S WAY - 2301 E. 2100 South MIDVALE - 7800 So. State Street MURRAY -- 880 E. 5900 South SANDY - 9205 So. 700 East CANYON RIM - 3269 E. 3300 South BELL CANYON 1341 E. 10600 South HOLLAD A Y - 4654 So. 2300 East KEARNS - 3950 W. 5400 South FORT UNION 1844 E. 7000 South W EST VALLEY CITY - 3380 So. 5600 West RIVERTON - 1822 W. 12600 South SOUTH JORDAN 9000 So. Redwood Road WEST JORDAN 7106 So. Redwood Road 5 8 8 5 0 0 . .. 0 0 1 0 2664477 PRICE-116- 9 I I ORIGINAL ROUND OR PAN PANtm MIX OR MATCH JhCAY Sponsored By TWO LARGE PIZZAS WITH CHEESE, HAM AND 0 0 1 5 E. Main TWO MEDIUM PIZZAS WITH CHEESE AND ANY 3 ITEMS PINEAPPLE Plus Tax ) lUTUdh ; Two large pizzas with cheese, ham and pineapple. Offer valid with coupon at any participating Little Caesars. Two medium pizzas with cheese and any three items of your choice. Oiler valid with coupon at participating Little Caesars. i TOGETHER coupon expires 122888 135 coupon expires 1 22888 131 0 ORIGINAL ROUND OR PAN! 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