Advancement Program and Scope 

To accomplish its mission, it is the policy of Heading Home’s (HH) Board of Directors to encourage donors to make charitable gifts through an established fundraising program.  The fundraising program helps donors meet their philanthropic goals while benefiting the constituents served by HH.  This requires an active effort on the part of the Board of Directors and staff to promote the programs and opportunities offered and to respond promptly and appropriately to the needs and circumstances of donors and prospective donors to HH.

 

Advancement Functions

  • Communications
  • Public relations
  • Fundraising
  • Grants Management
  • Stewardship
    1. Mission
    2. Public Trust
    3. Donor Intent

 

Advancement Responsibility

The Advancement Program requires an active effort, on the part of the Board of Directors, CEO and staff, to promote the programs and opportunities offered and to respond promptly and appropriately to the needs and circumstances of donors/funders and prospective donors/funders, to HH.

 

Fundraising Goal

Create and implement self-sustaining and ongoing fundraising systems to create resources for the organization’s mission and perpetuation.

 

Culture of Philanthropy and the Commitment of the HH Board of Directors

 

The Board of Directors are committed to the mission of HH and as leaders of the organization all board members agree to make an annual financial leadership gift that is significant to them.  The board agrees they must lead the way and give before HH can ask others to support the mission of the organization.

Stewardship

 

Mission

All funds received by Heading Home (HH) will be used for the mission of HH in keeping with donor intent and contract compliance.

Public Trust

HH is a recognized non-profit 501 (c) (3) tax-exempt organization and as such is a public trust.  HH will be transparent in reporting all financial transactions and charitable and educational activities of the organizations.

 

All financials, IRS 990 submissions, audit reports, and annual reports are available upon request. HH will publish its financial statements identifying fundraising costs and practices and post such on the organization’s web site. 

 

All governing documents, financial statements (audited or not) and policies of HH will be open available to the public upon request and available for public inspection on the HH website.

 

The HH IRS 990 reports will be will be available on the HH website for public inspection.

 

Donor Intent

HH will honor the donor’s wishes and intent in the administration of all funds, donations and gifts received and accepted by HH.

 

Use of Donor Restricted Funds

HH will honor all donor restrictions. Restricted funds will be used first before unrestricted dollars.

 

Ethics

All programs, solicitation plans and activities shall be subject to the oversight of the Board. HH endorses and subscribes to A Donor Bill of Rights (Appendix A).

 

Confidentiality 

Specific provisions within agreements, contracts, donations, and arrangements with donors, prospective donors, or organizations will remain strictly confidential.  HH will honor a donor’s request to remain anonymous.  HH will respond to legally authorized and enforceable requests for information by government agencies and courts.  Other requests for or releases of information concerning a donor, or prospective donor, will be considered only if permission is obtained from the donor. 

 

The following Privacy and Confidentiality Policies are adopted by Heading Home’s Board of Directors.  This set of policies and procedures formally documents our policies for ensuring the privacy and confidentiality of information Heading Home utilizes in carrying out its development activities. 

 

Donor Privacy Statement 

HH respects the privacy of our donors.  We protect personal information. We do not rent, sell or trade our mailing lists.  Names, addresses, and other information provided by a donor will be used appropriately to provide information on HH activities including new research, status of policy debates, special events or fundraising needs, and to acknowledge donations.  If at any time a donor wishes to not be acknowledged, to receive less mail or wishes to be removed from any of our communications they can do so by contacting us by phone at 505-916-8683 or via e-mail ks.trujillo@headinghome.org, and we will gladly accommodate the request. 

 

Donor Recognition 

Recognition of donors is an important component to the success of the development program.  Therefore, subject to the confidentiality provisions, HH will appropriately recognize funder names and donor names in the Annual Report and other appropriate publications.  Private recognition of donors is equally important and may involve staff and Board in personal relationships with donors. 

 

Donor Acknowledgement and Receipt of Gifts

HH will create and send a letter of acknowledgement in compliance with the IRS requirements for receipt of tax-deductible donations for all gifts within the same monthly accounting period as the gift was made (preferably within 72 hours of receipt of the gift).  The letter will include an expression of appreciation to the donor and indicate the payment method, date received, amount, and if any goods or services where exchanged for the contribution.  Also, if goods or services were exchanged in whole or in part the letter will include the “Fair Market Value” of the goods or services, Example: Event Tickets of $50 where the donor receives a $25 meal.  The meal of $25 would be the “Fair Market Value” and is not tax-deductible.

 

Donor Records

All donor records and database information is the responsibility of the Executive Advancement Director.  All development records of donations will be reconciled with HH accounting records on a monthly basis.

 

HH maintains records of all donations and donors, both electronically in a database and hardcopy files, as appropriate.  All files and donor information is considered the property of HH and confidential.  All files and data are kept in secure and locked environments.  

 

Anyone receiving email, mail, phone or other contact from HH can request to be removed from any or all email, mail phone or contact lists.  HH will honor the donor’s request in these matters.

 

Financial Accounting and Reports

HH accepts gifts in many different forms, each with many variations as to purpose and permanence.  It is the policy of HH that gifts are recorded and accounted for, in accordance with the established practices of the Financial Accounting Standards Board (www.fasb.org), whose mission is to establish and improve standards of financial accounting and reporting for the guidance and education of the public.  There will be monthly reconciliation of the gift activity of the donor database, compared to the fund balances of the accounting system. 

 

Legal Counsel 

Staff will seek legal counsel, when necessary and appropriate, as issues arise in the advancement program.  Apart from pre-approved standard form documents, counsel shall review agreements, contracts, and other documents relating to the advancement program prior to execution. 

 

Fundraising

HH is listed in Internal Revenue Publication 78 as a 501(c) (3) organization.  Gifts to HH are fully tax-deductible under the Internal Revenue Code.  The HH federal tax identification number is Federal ID number ____________..

 

For all purposes consistent with its mission, HH develops, solicits and receives donations, planned and testamentary gifts from individuals.  Moreover, HH develops, solicits and accepts outright gifts from: 

  • Individual donors and families 
  • Estates 
  • Organizations and agencies 

 

  • Corporations 
  • Trusts  
  • Foundations


Fundraising Methods

HH employs the following fundraising strategies and methods:

  • Personal solicitation
  • Direct mail 
  • Grant writing 
  • Internet & text giving 
  • Planned giving 
  • Broadcast media solicitation

 

HH does not use telemarketing of funds. HH will not contract with independent fundraising services for telemarketing. 

 

Gift Solicitation

The CEO and Executive Advancement Director and their designees have primary responsibility for funding gift solicitation.  All donor and gift solicitation must be made in coordination with the CEO and/or Executive Advancement Director. 

 

Endowment Gift Solicitation

HH accepts endowed gifts and funds that are long-term, permanently binding, and consist of an agreement between HH and the donor.  All endowed gifts to establish a permanent endowment fund must be made by written agreement. 

 

All staff and members of the Board of Directors are encouraged to explore potential endowed gifts for HH.  However, solicitations must be made in coordination with the CEO to make direct solicitations and negotiations of gifts to establish permanent endowment funds.

 

The Executive Advancement Director, Chief Financial Officer, and CEO will facilitate the development of the endowment fund, review, and make recommendations for approval of the Advancement Committee and Board of Directors.

 

The CEO or the Board President must sign all endowment agreements.

 

Grant Writing Policies

All written proposals and gift solicitations to foundations, local and federal government agencies, and corporations must be approved by, and made in coordination with, the Executive Advancement Director, CEO and board approval.  

GIFT ACCEPTANCE POLICIES

Purpose and Intent of Gifts 

The purpose and intent of each gift given and received must relate to the core values of HH.  All contributions will be credited to HH unrestricted general fund unless a written fund agreement, letter, envelope or other instruction, indicating the fund to be credited.  Whenever possible gifts should be accompanied by a document identifying the name, address and contact information of the donor and any other instructions indicating to which fund the contribution should be credited.  Acceptable documentation includes written fund agreement, letter, online form, email or remittance envelope. 

 

Character and Nature of Gifts 

 

Outright Gifts
Gift of Cash 

HH accepts gifts of cash.  Whenever possible gifts should be accompanied by a document identifying the name, address and contact information of the donor and any other instructions indicating to which fund the contribution should be credited.  

 

Gift by Check 

Checks must be made payable to Heading Home. 

 

Gift by Credit Card 

Credit card gifts must be processed through the HH merchant account via HH’s Donor Database System.  The donor must present instructions authorizing the processing of the gift, via credit card, either in person, by mail, via telephone or online via the HH website or other social media vehicle.  

 

Pledge Gift 

Written pledges to make gifts may be made to any fund at HH.  The total pledge amount, together with a payment schedule, should be included in writing, with any other instruction from the donor. 

 

Gift of Marketable Securities 

Publicly traded stocks and bonds may be electronically transferred to our brokerage account, re-registered in the name of HH and delivered to HH or to our broker, or conveyed to HH through use of a stock power.  HH will also accept interests in mutual funds.  It is the policy of HH to immediately sell securities received as gifts, rather than hold them in the market. 

 

Stock controlled under Securities and Exchange Commission Rule 144 will be held until the restriction on sale expires and then will be sold.  Gifts of bonds that require a holding period may be accepted and cashed when the holding period has expired. 

 

HH will not accept securities which are assessable or which, in any way may create a liability, may not be re-assigned? (such as series “E” savings bonds), and may have no apparent, marketable value. 

 

Gift of an Interest in a Business Entity 

(Closely held securities, partnership interests, interests in limited liability companies, sub-Chapter S corporation) 

From time to time, donors may wish to make gifts of interests in business entities. HH may consider accepting such gifts so long as HH assumes no liability in receiving them. Prior to acceptance, the Advancement Committee may consider the probability of conversion to a liquid asset, within a reasonable period of time, the projected income that will be available for distribution and administrative fees, and the nature of the business from which the asset is derived.  HH does not accept gifts of general partnership interests, due to potential unlimited liability. 

 

A completed IRS Form 8283, “Non-cash Charitable Contributions,” and a letter from the attorney, drafting the partnership agreement or articles of organization, must accompany gifts of limited partnership interests or interests in limited liability companies, and must provide the following information: 

 

  • independent appraisal of value of the subject entity and statement of the percentage of the entity to be gifted to HH; 
  • assurance that HH will be held harmless in the event the entity becomes bankrupt or is otherwise unable to satisfy its obligations; 
  • assurance that HH will be held harmless in the event the entity is sued. 

 

Gift of Real Property and Related Property Interests 

Subject to approval of the CEO and Board of Directors, unencumbered, marketable real property will be accepted at fair market value, as established by at least one qualified appraisal, provided by the donor.  The donor must provide evidence of clear title for the property to the CEO and Board of Directors.  Property with multiple owners will be accepted only if all owners of the property agree, in writing, to the gift.  Real property, encumbered by a trust deed loan or mortgage, will be accepted only in exceptional circumstances.  Property interests, such as easements, water rights, mineral rights, and interests in land grants may also be considered as appropriate gifts.  HH may also accept trust deed notes and mortgages as gifts. 

 

In order to avoid potential liability for environmental cleanup and toxic and hazardous materials issues related to real estate, HH will require inspection through an environmental audit of all proposed gifts of real estate and assets related to real property. 

 

Prior to acceptance of a gift of real property, HH and the donor must agree, in writing, on arrangements for paying expenses associated with the property, including taxes and assessments, insurance coverage, title search, maintenance costs, closing costs, liens, and homeowners fees. 

 

A completed IRS Form 8283, “Non-cash Charitable Contributions,” must accompany gifts of real property. 

 

Once title is conveyed and the deed recorded, it is the general policy of HH to list the property with a broker for immediate sale. Exceptions to the immediate sale policy may be made in the case of a contribution of commercial property, or residential, income-producing property, or property that can be used directly by HH (such as offices), though attention to possible exposure to Unrelated Business Income tax is required. 

 

Gift of Tangible Personal Property 

Gifts of such assets as boats, airplanes, automobiles, artwork, furniture, equipment, jewelry, gems, metals and/or livestock may be received by HH.  Gifts valued at greater than $5,000 require a qualified appraisal.  If the property cannot be used in connection with HH’s tax-exempt purpose, it will be sold at the highest possible price, as soon as possible, after conveyance. No commitment will be made to keep gifts of personal property.  HH discourages gifts of personal property which cannot readily be sold or which require unusual expenses prior to sale. If a lengthy selling period is anticipated, HH may ask the donor to cover such expenses with a cash gift. 

 

A completed IRS Form 8283, “Non-cash Charitable Contributions,” must accompany gifts of tangible personal property. 

 

Gift of Royalties, Distribution Rights, or Intellectual Property 

HH may accept gifts of royalties or distribution rights on published works, such as books or films, where there is clear evidence of marketability or assurance of an income stream. Intellectual property may qualify as a bona fide gift, subject to assurance of market viability. A qualified appraisal is required in all cases. 

 

A completed IRS Form 8283, “Non-cash Charitable Contributions,” must accompany gifts of royalties, distribution rights or intellectual property. 

 

In-Kind Gifts

All in-kind donations will be documented by a staff person completing an in-kind donation form and submitting the form to the accounting department.

 

Valuation 

HH does not provide appraisals or valuations of in-kind donations.  The donor should consult their tax advisor for the tax-deductible value of their gifts for tax reporting to the IRS.

Material Gifts 

HH accepts gifts of computer equipment, technology, books, educational materials, real estate, stocks and securities.  HH will also accept other forms of in- kind goods such as clothing and household items.

 

Professional Services 

HH accepts donations of professional services such as graphic design, accounting, legal services, technology, and construction.  

 

Other Gifts 

From time to time, HH may consider other proposed gifts as presented, such as promissory notes, futures, installment sales contracts, and options and undivided interests.  These gifts will be considered on case-by-case basis.

 

Planned and Testamentary Gifts 

An effective planned giving program is a critical part of endowment building. Many donors are unable to make large gifts during their lifetimes, and rely on a variety of planned gifts to accomplish either one or both of two purposes: 1) provide income for the life of the donor and spouse or other beneficiary, and 2) make a substantial charitable gift at the time of death. The planned giving program encompasses all forms of gifts for which benefits do not fully accrue to HH until some future condition occurs, usually death of the donor or beneficiary, or the expiration of a certain amount of time.  Typically, the donor or a named beneficiary retains a life income interest, while the remainder interest is directed to HH. 

 

Planned Giving Program Guidelines 

Planned and testamentary gift types include bequests, charitable gift annuities, charitable remainder and annuity trusts, charitable lead trusts, life estates and such other gift arrangements, which the Board may from time to time approve. It is the Board’s policy that staff and Board shall seek such gifts and that adequate staff and resources are maintained for a fully effective planned giving program. 

 

The staff, Board and representatives of HH must avoid personal conflicts of interest with respect to the planned giving program.  No staff member may knowingly serve as trustee, conservator or executor for a donor, or prospective donor, without the express permission of the Advancement Committee.  No person representing HH shall receive a commission for developing planned gifts. 

 

When engaged in gift planning with a prospective donor, staff, Board and representatives of HH must adhere to standards of ethical conduct, set forth in Model Standards of Practice of the Charitable Gift Planner, developed by the National Committee on Planned Giving. 

 

HH staff must disclose, to a prospective donor, the benefits and liabilities that could influence the donor’s decision to make a planned gift to HH.  The donor must be advised, in writing, that all non-testamentary planned gifts are irrevocable.  Implications of market value, investment return, and income payments should be described, to achieve complete understanding by the prospective donor.  It is the responsibility of the staff to keep detailed, written notes to supplement written correspondence relating to each gift transaction. The primary role of the staff shall be to educate, inform and assist the donor, the donor’s family members, and the donor’s advisors.  It is never appropriate to use pressure tactics, unduly persuade, or use undue influence with a prospective donor.  

 

Any trust document templates provided by HH to the prospect, must indicate that the template does not constitute legal advice. HH staff cannot serve as legal counsel to any prospective donor. HH must strongly advise that the donor seek legal counsel prior to executing the trust. 

 

Trustee Considerations 

The donor of a planned gift to HH, involving the creation of a trust, has the right to select the Trustee of the trust.  HH will not serve as trustee of revocable trusts or other trusts. 

 

Acceptance of Assets 

HH shall invest the trust assets pursuant to the investment policy. HH has a duty to invest the assets of the trust prudently.  The Advancement Committee of the Board is charged with carrying out these duties diligently and prudently.  Certain initial levels of funding are required. 

 

Administrative Costs 

It is the policy of HH that the direct costs of administering a planned gift agreement shall not be borne by the general funds of HH, except in unusual circumstances.  Therefore, costs incurred during the term of the planned giving arrangement may only be reimbursed out of the assets of the particular arrangement.  In addition, HH may charge management and trustee fees, in accordance with guidelines and schedules adopted by HH for administrative or trust services provided to the trust directly by HH or by an agency employed by HH. 

 

Donors using planned and testamentary gift vehicles may establish any of the fund types described below.  Language in the document must specify HH as the charitable recipient and should indicate the fund to which the gift will contribute.  If not described in the probative documents, the type of fund and purpose of the fund may be described in a separate fund agreement. 


Whenever HH becomes aware of a completed irrevocable planned gift, it will take appropriate steps to value the gift and book the gift to the accounting system, as well as to the donor database. 

 

Any known donor will be honored by inclusion in the HH planned giving recognition society. 

 

Planned Gifts 

 

Bequests 

Bequests may be from a will or trust and may be specific, residuary or contingent in nature. 

 

Staff and Board of HH are authorized to solicit testamentary charitable contributions through wills or trusts, as well as testamentary contributions, to establish gift annuities, charitable remainder and lead trusts.  Any advice offered by representatives of HH must be accompanied by a written recommendation that the prospect donor consult his/her own attorney, tax counsel or financial planner, as well as with immediate heirs.  This is to ensure that the donor receives a full, accurate and independent explanation of all aspects of the proposed charitable gift. 

 

A bequest through will or trust to HH should include the following: 

 

  • the name of Heading Home, a New Mexico nonprofit organization located at _________________. (what address to use??)

. 

  •  If a bequest establishes a new fund, HH will prepare a separate fund agreement defining the purpose for which the fund has been created. 

 

HH reserves the right to disclaim any gift, which, in the judgment of the Advancement Committee or Board, does not meet the mission or creates an undue administrative or management burden on the staff. 

 

Gift of Insurance Policies 

Donors may transfer ownership of a paid-up policy to HH.  Donors may also transfer ownership of current policies to HH and make contributions to HH to pay the premiums. In either case, HH shall be the owner and irrevocable beneficiary of the policy and will lodge the policy with riders at its office. 

 

To keep the policy in force, contributions for premiums due on donated policies must be made to HH at least ten days prior to the premium due date. HH cannot assume delinquent premium payments.  If a policy is cancelled for lack of premium, the surrendered cash value will be added to the Unrestricted Fund in the donor’s name. 

 

Gift of Retirement Assets 

Defined contribution account type retirement plans, in which principle accumulates, may be gifted to HH. Such plans include Individual Retirement Accounts (IRA), 401(k), 403(b), and other defined contribution plans.  Due to the rules that govern defined benefit plans in which retirement benefits are paid out as annuity amounts, generally such plans cannot be used to make charitable gifts.  To create a gift, HH may be named as successor or contingent beneficiary, for all or part of the assets, upon death of either the retirement asset owner or spouse, or a testamentary charitable remainder trust may be created with the retirement assets upon the death of the asset owner. 

 

Charitable Community Gift Annuity 

HH and the donor enter into a contract providing an annual annuity payment, for life, to no more than two successive life beneficiaries, in exchange for a contribution to HH.  The amount of payment is dependent upon the age of the beneficiaries, the size of the gift, and applicable annuity rates.  Rates will conform to the Uniform Annuity Rates, as published by the American Council on Gift Annuities (http://www.acga-web.org).  The date that income payments to the beneficiary begin may be deferred.  The annuity contract is a general obligation of HH. HH may employ agents and advisors to facilitate the investment of annuity assets, and the administration of the contract. 

 

Representatives of HH are authorized to solicit gift annuity agreements.  The gift annuity remainder must exclusively benefit HH or one of its component funds. 

 

Charitable Remainder Trusts (CRT) 

A Unitrust TRUST may be funded with virtually any gift type described above, though it is usually advantageous to use a CRT with highly appreciated property, which avoids capital gain taxes.  Once the charitable trust document is prepared to receive the contributed assets, the donor transfers assets to the Trustee of the trust.  A charitable deduction for the remainder interest to HH is calculated, based on the amount of the gift and the age of the beneficiaries, and is available on both the Federal and State tax return.  Typically, the Trustee liquidates the initial trust holdings and establishes an investment portfolio of stocks and bonds. 

 

Type I: Charitable Remainder Unitrust (CRUT) 

 

Type II: Charitable Remainder Net Income Unitrust (NICRUT)

 

Type III: Charitable Remainder Net Income Unitrust with Make-Up (NIMCRUT) 

 

Type IV: Charitable Remainder FLIP Unitrust (FLIP) 

 

Charitable Remainder Annuity Trust (CRAT) 

 

Charitable Lead Trust (CLT) 

 

Retained Life Estate 

A donor may contribute a personal residence or farm to HH and retain the right to occupy the property until a certain condition occurs, such as abandonment, illness or death.  At the point where a condition is met, HH will own the entire interest.  In making the gift, the donor may use any real estate in which he or she actually lives, at least part of the time.  The property cannot be commercial real estate or investment property.  HH will normally not accept retained life estate agreements where the property is mortgaged.  A written agreement regarding maintenance, taxes, insurance, assessment, appraisals, dues, and legal fees, shall be executed between the donor and HH to clarify responsibilities. 

 

Roles and Responsibilities of the Advancement Committee 

 

Advancement Committee 

Members shall be appointed by the Board of HH and may include Directors and other qualified persons.  The Advancement Committee will be committed to achieving the fundraising goals of HH and assist in the fundraising activities and initiatives to develop resources for the mission of the organization. 

 

The Advancement Committee of the Board will be responsible for encouraging all Board members to make an annual financial gift in keeping with their ability to give.

 

In reviewing gifts to HH, the Advancement Committee and/or staff will consider the following criteria: 

 

  • The charitable intent and ultimate community benefit
  • The nature of any restrictions
  • The permanency of the gift; or in the case of a non-permanent fund, the amount of time the fund will remain with HH
  • Projected costs of managing the gift asset
  • Fee revenues to HH for administering the gift 

 

Acceptance by staff of gifts consistent with the purposes, bylaws and procedures of HH shall not require review by the Advancement Committee if the gifts are in any of the following forms: 

 

  • Cash, check or credit card, 
  • Marketable securities
  • Gifts of current office furniture and/or equipment for HH offices
  • Precious metals, where the value is easily established

 

Gifts requiring review and approval of the Advancement Committee include the following: 

 

  • Gifts of real estate or other property interests
  • Interests in business entities 
  • Charitable remainder trusts, charitable lead trusts, or charitable gift annuities
  • Retained life tenancy in a residence, ranch or farm 
  • Arrangements where the donor receives fees for services to HH
  • Other property that may be unusual, including tangible personal property unrelated to HH’s charitable purpose
  • Gifts to establish funds outside the mission, bylaws and procedures of HH 

 

Review will be handled promptly.  Staff will prepare a recommendation for committee that will include all pertinent information.  Once a gift is accepted or rejected, the donor will be notified in writing immediately.  All gift reviews will be handled with confidentiality. 

 

Appendix A

 

A Donor Bill of Rights

 

PHILANTHROPY is based on voluntary action for the common good. It is a tradition of giving and sharing that is primary to the quality of life. To assure that philanthropy merits the respect and trust of the general public, and that donors and prospective donors can have full confidence in the not-for-profit organizations and causes they are asked to support, we declare that all donors have these rights:

 

  1. To be informed of the organization’s mission, of the way the organization intends to use donated resources, and of its capacity to use donations effectively for their intended purposes.

 

  1. To be informed of the identity of those serving on the organization’s governing board and to expect the board to exercise prudent judgment in its stewardship responsibilities.

 

  1. To have access to the organization’s most recent financial statements.

 

  1. To be assured their gifts will be used for the purposes for which they where given.

 

  1. To receive appropriate acknowledgement and recognition.

 

  1. To be assured that information about their donations is handled with respect and with confidentiality to the extent provided by law.

 

  1. To expect that all relationships with individuals representing organizations of interest to the donor will be professional in nature.

 

  1. To be informed whether those seeking donations are volunteers, employees of the organization or hired solicitors.

 

  1. To have the opportunity for their names to be deleted from mailing lists that an organization may intend to share.

 

  1. To feel free to ask questions when making a donation and to receive prompt, truthful and forthright answers.

 

Developed by: Endorsed by: (in formation)

American Association of Fund Raising Counsel (AAFRC) Independent Sector

Association for Healthcare Philanthropy (AHP) National Catholic Development Conference (NCDC)

Council for Advancement and Support of Education (CASE) National Committee on Planned Giving (NCPG)

Association of Fundraising Professionals (AFP) Council for Resource Development (CRD)

United Way of America

Copyright AFP (and others)

2001, All Rights Reserved.