The focus this fall in both Point Reyes and Petaluma is Greek, and I'm having a great time introducing new dances I learned while I was in Greece in August. I'll be teaching:

• Zaramo - This dance from Greek Macedonia was done at every festival I went to during my sojourn. Done in shoulder hold in 2/4 rhythm with variations called by the leader, the name means "shoulder to shoulder."
• Tsamiko Konitas - This lovely, elegant, 6-measure tsamiko (in standard 3/4 rhythm) is from Epirus.
• Hora Samson - Hora Samson is a classic and very popular Pontic dance. It's danced close together, traditionally in a closed circle, with the small bounces in the feet traveling through the whole body.
• Sofka - Another dance from Greek Macedonia, this one features a wonderful flowing pattern of steps moving first in line of direction and then in reverse line of direction.
• Pontic Halay - The footwork for this dance is a simple pattern similar to a basic hora or Hassaposerpico but done very slowly, to a beautiful modern piece of music that talks about the expulsion of the Pontic Greeks from their homes by the Black Sea and their longing to return.
• Paiduska - This fun Greek paidusko (in 5/8 rhythm) is similar to a classic Bulgarian paidusko, but with a twist.

Tax Facts for Nonprofits

What's tax-deductible and what's not? Donors and supporters often make erroneous assumptions, usually in their own favor. It's important for nonprofit staff members to have accurate information. Here are some guidelines about a few common situations:

• Donated services: Donated services and volunteer time are not tax-deductible for the donor/volunteer. A volunteer can deduct expenses related to his/her volunteer work, including parking expenses, mileage, or the cost of a book purchased to aid in the work. If you have a professional volunteer who really wants a tax deduction, your volunteer can bill you for the services, get paid, and then write a check back to your organization for that same amount.

• Raffle tickets: In general, the amount you pay for raffle tickets is not deductible. Buying a raffle ticket is simply not a donation; it's a purchase of a gambling ticket (like buying a Lottery ticket), despite what may be said on the ticket itself or to what admirable charitable purpose the money is put. There's one exception: if you win something of significant value (cash, a car, a house), the cost of the ticket can reduce the gross amount of your taxable income from the prize.

• Tickets to fundraisers: Similarly, buying a ticket to a fundraising event is also not considered a donation, but rather a purchase of an item of value. If the basic ticket is $25, and an individual purchases a special sponsor ticket for $250, then $225 can be counted as a donation for tax purposes. If a business becomes a sponsor in exchange for recognition on a program or poster (essentially, advertising), this is considered a business expense, not a charitable donation.

• Auction purchases: Sorry to break the news, but when you purchase something in an auction fundraiser (live or silent), the amount you pay is not tax-deductible - unless you pay more than the actual value of the item, in which case the difference is considered a donation.

• Thank you letters: Not all thank you notes are required by law - but you are legally required to send a receipt to a donor for any donation of $250 or more. Use this language: Organization is an IRS-qualified 501(c)(3) organization and your contribution is tax-deductible to the extent provided by law. No good and services were provided in exchange for your gift.

• Which brings us to membership perks: Small gifts, such as pens or post-it-pads or cheap cloth bags, are considered of negligible value by the IRS. However, if your member receives tickets to a performance (or an item valued at $20 or more), the value must be deducted from the charitable donation - and this needs to clearly stated in your acknowledgement letter.

For more fascinating facts about taxes, check out the fun tax quiz which inspired this article, on Blue Avocado (a nonprofit website definitely worth following): http://www.blueavocado.org/node/684.

Good News, Bad News: Charitable Giving in 2010

This just in - a new report from Giving USA, the annual survey of charitable giving in the United States, indicates that donors remained cautious and wary last year, resulting in a minuscule increase of 2.1% (after inflation) over 2009.

The previous two years experienced the sharpest drops in giving ever recorded in the five decades Giving USA has been tracking charitable contributions - 7% in 2008 and 7.2% in 2009. These decreases easily beat the previous record of 5% during the 1974 recession.

Here's some more bad news:

• Individual giving barely increased at all (a mere 1.1%) from 2009 to 2011.
• Grant-making fell by 1.8% for an estimated $41 billion.
• Environmental, animal welfare, and human service agencies all suffered declines varying from 1-2.3%
• Human services would have experienced the biggest loss - an estimated 5.6% - if you subtracted all the money donated for Haiti disaster relief. This is especially concerning, as in all previous recessions giving for basic needs increased.
• Giving dropped more over time than since the Great Depression.

And now the good news:

• Charitable contributions continue to represent about 2% of the national's gross domestic product, despite the economic downturn.
• Charitable bequests rose 15.9% up to $22.8 billion - the biggest growth in 2010 philanthropy.
• Corporate giving, including both in-kind and cash support, rose 8.8% to $15.3 billion.
• International nonprofits saw a significant increase of 13.5% in donations.
• Arts and cultural organizations experienced a surprising increase of 4.1%

Individuals continue to make up most of the philanthropic pie. Of the total amount ($291 billion) contributed this year, 73% came from individual donors.

The message is clear: a continuing, personalized, targeted focus on building and sustaining relationship with individual donors remains the best way to raise money. Now is the time to continue communicating actively with your supporters. Present your case with passion and creativity, using both conventional and social media. Keep donors in the loop about what's going on financially and how you are continuing to do your good work. Let them know about your current strategies to balance your budget while protecting core programs. Be sure to focus on results achieved. Consider placing a greater emphasis on planned giving and strengthening your relationships with corporate givers, while decreasing your reliance on grants.

So what's the outlook for the future? After the Great Depression, it took 6 years for giving to return to pre-Depression levels, so we may be looking at several more difficult years. Certainly, the trend of ever-increasing charitable donations experienced in previous decades is not likely to return for a long time. Nonprofits need to get used to this new normal of a slow and cautious philanthropic climate. Take the time now to engage your Board actively in assessing programs, staff, and funding for long-term sustainability. Be innovative, entrepreneurial, and pragmatic as you develop an organizational strategy appropriate for these challenging times.