A gift of cash is the simplest, most convenient option and qualifies for the maximum allowable tax deduction. You can donate with your credit card, or with cash, check or credit.

Make your check payable to the Friends of the Forest Preserve District (or Friends FPDDC) and mail to:

Partnership & Philanthropy
Forest Preserve District of DuPage County
3S580 Naperville Road
Wheaton, IL 60189

Gifts of appreciated stocks and bonds allow you to deduct the current market value as a charitable deduction for the fair-market value of the stock.

A gift of life insurance allows you to make a generous gift at relatively low cost. By designating the Friends as a beneficiary of your policy, you receive an immediate tax deduction and eliminate the proceeds of the policy from your estate. All premium payments thereafter will also be tax-deductible, subject to IRS limitations. You can also transfer ownership of a paid-up policy or donate your insurance policy dividends.

Some businesses match gifts from an employee or the employee's spouse, doubling or tripling the value of the donation. To maximize the benefit, check with your employer about matching-gift programs, and contact the Friends if you need any documentation.

Gifts by will or bequest are not subject to estate or inheritance taxes, so you can ensure your testamentary gift will have the maximum benefit for the forest preserves. You can contribute a specific dollar amount, a percentage of your assets or the remainder of your estate.

Consider naming the Friends as a beneficiary of your IRA or other retirement plan. If you are of a certain age and do not need your entire IRA income, you can take advantage of the charitable rollover provision, which allows annual tax-free charitable gifts of up to $100,000 per person directly from qualified IRAs. The distributions will count toward your annual required minimum, but you will not be taxed for the income you transfer, which can help lower the amount you own in taxes.

By establishing an endowment, you can be assured your charitable intentions will be followed for generations to come. Distributions from this type of permanent fund can provide substantial annual support for DuPage forest preserves in perpetuity.