All independent schools depend on the generosity of their parents, alumni, and other friends for their financial support. IDS is fortunate to have a community of individuals who care deeply about the school and who believe in the value and quality of education IDS provides its students. Contributions of financial support generally fall into two categories: Unrestricted gifts to the Annual Fund, and gifts restricted to a particular program or purpose.

Annual Giving
Unrestricted contributions given and spent within the current fiscal year in support of the School’s operating budget.

The Annual Fund provides essential revenue to IDS’ operating budget each year. After tuition, Annual Fund contributions are the single largest source of yearly income for the School. Gifts are unrestricted in nature so that the contributions can be used where they are most urgently needed. While Annual Fund contributions to IDS support all facets of the School’s operations, our teachers and students are most directly benefited by an Annual Fund gift.Typically, the largest area supported by the Annual Fund is faculty and staff salaries, benefits, and professional development, however the Annual Fund also helps support academics, athletics, art programs and facilities maintenance.

All members of the IDS community— trustees, parents, alumni, grandparents, parents of alumni, faculty, staff, and other friends—are asked to participate in making an Annual Fund gift each year. The Annual Fund’s success depends greatly on the generosity of our donors and those volunteers who participate in phonathons and/or make personal requests for gifts. We strive for 100% participation from all members of the school community and achieve gifts in the range of $10 to $10,000 and more.

Capital Giving
Single- or multi-year gifts given in addition to Annual Giving and designated to support specific goals, programs, and projects identified by the Board of Trustees.

Periodically, the Board will identify projects that improve and assure IDS’ long-term health and academic vitality. The most recent capital campaign resulted in a new building for our Early Childhood Program in the fall of 2001. The current campaign for IDS is the completion of the first floor of the Galluzzo Performing Arts Center, which is currently under construction.

WAYS OF GIVING
Annual Fund gifts to the Independent Day School may be made in a variety of ways. Whatever the size of your contribution, each and every gift is vital to the School, and is as wisely spent as it is genuinely appreciated. All gifts are tax-deductible to the full extent of the law.

Gifts of Cash

Credit Cards

Matching Gifts

Appreciated Securities

Gifts of Cash
Contributions of cash, check, or money order are accepted. Checks should be made payable to “The Independent Day School.” Gifts made by cash, check, or money order will be credited for tax purposes in the calendar year (indicated on the postmark of the envelope) in which the contribution was received. A cash gift entitles the donor to a charitable deduction against income. If the amount of your gift exceeds 50 percent of adjusted gross income, you may carry over the excess of the contribution for up to five years. To make an outright gift, you may make send a money order or a check payable to The Independent Day School to:

The Independent Day School Development Office
115 Laurel Brook Road
P.O. Box 451
Middlefield, CT 06455

Please attach a note indicating the fund to which the gift should be allocated (for example the Annual Fund, a particular Capital Campaign or other fund). For further information, please contact the Development Office at
860-347-7235 or e-mail: giving@independentdayschool.org.

Credit Cards
Contributions by credit card can be made using VISA® and MasterCard®.

Matching Gifts
Many companies match the philanthropic contributions of their employees on a 1:1 or 2:1 basis. Some companies will also match the gifts of spouses, retirees, and directors. Check with your company's personnel office to see if your company participates in such a program and obtain the appropriate forms from them if they do. Return the completed form to IDS with your gift. You will receive credit for the entire amount of your personal gift plus the match.

Appreciated Securities
A gift of appreciated securities is advantageous to the donor in two ways: income taxes are reduced because of the charitable donation, and the capital gains tax that would have applied had you sold the shares yourself is avoided. Gifts of appreciated securities may also allow the donor to make a larger gift to IDS than might have been possible with cash. If you have owned the appreciated securities for more than 12 months, you can claim as an income tax deduction up to 30 percent of your adjusted gross income in the year of the gift. Unused deductions can be applied to as many as five future tax years.
1) The most efficient way to make a gift of securities to IDS is to instruct your broker to transfer the stock electronically to the School’s brokerage account. Please notify IDS of your intent to transfer stock by contacting the Development Office at:

• 860-347-7235 (phone)
• 860-347-8852 (fax)
• e-mail: giving@independentdayschool.org

Please do not authorize transfer of securities until you have contacted IDS with the information below. Electronic stock transfers do not reveal the donor’s name when the stock is received into IDS’ account, and the School will not know who has made the gift unless you identify yourself. Notification should include the following information:

• Donor’s name
• Donor’s broker’s name and contact information
• Name of securities being transferred
• Number of shares that IDS will receive
• Approximate value of gift
• Approximate date on which shares will be transferred

When this information is received from the donor or donor’s broker, we will give instructions for transfer. The value of your gift and tax deduction will be equal to the mean price of the stock on the date of transfer.
2) If the securities are in the form of a stock certificate registered in your name, please contact the Development Office at 860-347-7235 or
e-mail: giving@idsmiddlefield.org.

Life Insurance
The gift of life insurance can be an attractive way to make a substantial deferred gift to IDS. You may choose to donate a paid-up policy that is no longer needed or create a new policy with IDS as owner and beneficiary in which case the charitable deduction is for the policy's cash surrender value or net premium paid on the policy, whichever is less. Or you may give a policy that is not fully paid up and take a deduction for the present value of the policy. Any subsequent premium payments will be fully deductible as charitable contributions.

The IDS development team – the staff, along with members of the development committee of the Board of Trustees and other volunteers – is dedicated to advancing and promoting the school’s mission. We do this by providing opportunities for alumni, parents, grandparents, and friends to be involved in the community by attending school-sponsored events, and / or making charitable gifts that enhance every student’s education.

For questions regarding ways to get involved, or ways to make a gift, please contact the Development Office at 860-347-7235 or email: giving@independentdayschool.org.