There are many ways to contribute to the COS Foundation.
Contributions are tax-deductible to the extent allowed by law.
Start at smile.amazon.com and Amazon will donate 0.5% of the price of your eligible AmazonSmile purchases.
The AmazonSmile Foundation (smile.amazon.com) will donate 0.5% of the purchase price from your eligible AmazonSmile purchases to the College of the Siskiyous Foundation. The purchase price is the amount paid for the item minus any rebates and excluding shipping and handling, gift-wrapping fees, taxes, or service charges. From time to time, AmazonSmile may offer special, limited time promotions that increase the donation amount on one or more products or services or provide for additional donations to charitable organizations. Special terms and restrictions may apply.
Cash gifts are outright gifts of cash, checks, money orders and Visa, Discover and MasterCard credit cards. For assistance with making a gift by credit card, visit or call the Foundation office at (530) 938-5373 or email firstname.lastname@example.org.
Contribution form (PDF)
To begin your automatic donation to the COS Foundation or to make changes to the amount you are donating, please complete the form and forward it to the Foundation Office. If you have questions regarding the payroll contribution program, please call (530) 938-5373.
COS may accept non-cash or "in-kind" donations of equipment or materials if they can be used to the benefit of college programs and services. All non-cash donations must be accepted by the department chair and the COS Foundation. In order to expedite the approval for, and acceptance of, non-cash donations, please follow these guidelines:
First contact the Foundation (530) 938-5373 to verify that the donated equipment or materials can and will be used in support of college activities. Then complete the Gift in Kind form.
Corporations will often match gifts made by employees or retired employees. More than 1,000 companies in the U.S. have adopted corporate matching gift programs. Please consult your company's human resources department for guidelines.
The most common gift is the Charitable Remainder Trust. The donor places assets (typically highly appreciated) into an irrevocable trust. Within the trust, assets can be bought and sold without tax consequences. The donor receives income (typically for life, or two lives if a spouse is involved) from the investment of trust assets. When the donor passes away, the trust is dissolved and the assets pass to a previously named charity. Because the trust pays no taxes, the highly appreciated asset can be sold within the trust without capital gains tax consequences and invested to provide increased income for the donor. The donor receives a current year tax deduction for the value of the future gift that charity will receive. Frequently, the increased income that the beneficiary realizes can be used to purchase life insurance that will replace the asset for the heirs without gift, income, or estate tax consequences.
There are other types of tax leveraged charitable gifts such as life insurance, life estates in a home or farm, and conservation easements that may be given. As with the other examples above, they provide the benefit of moving assets out of the estate, thereby avoiding estate taxes, leveraging a gift with tax savings, and (if made during life) typically yield a current tax year tax deduction.
You may make charitable gifts any time during your life or at death by will or trust. Gifts during life receive a double tax benefit; they are typically leveraged by income or capital gains tax savings and estate tax savings because assets are no longer in your estate you will not have to pay estate taxes on them. Charitable gifts made at death by will or through a revocable living trust avoid estate tax but will not provide any income tax relief.
Should you choose to make a gift during life, the dates of your gift (for IRS purposes) varies depending on the type of asset gifted and the method. All gifts physically delivered to the Foundation Office are receipted as of that day, with the exception of gifts of stock that have not had a stock power executed. Gifts of cash and checks that are mailed through the U.S. Post office are receipted as of date of postmark. Gifts of cash and checks that are mailed through private carriers such as UPS or FedEx are receipted on the day they arrive at the Foundation Office. Real estate is received on the day a deed is recorded. Stock gifts are receipted on the earlier of the day stock shows up on the Foundation's account, the date stock certificates are put into the Foundation's name, or the date stock certificates are physically delivered and a stock power (releasing your interest) is properly executed.
Cash is valued at face value. Real estate, personal property and partnership or business interests valued over $5,000 require a qualified appraisal by an unrelated person. If the personal property is not put to a use related to the Foundation's tax exempt purpose (education), then the tax deduction is limited to your actual cost or the market value, whichever is lower. Business inventory is always valued at cost (with some rare exceptions). Publicly traded stocks and bonds are valued at the average of the high and low prices on the day the donation is received; in the event the stock market is not open on the day of the gift, the averages used are from the nearest two days before and after the gift that the stock when the market was open. Split interest gifts (charitable remainder trusts, lead trusts, pooled income funds, gift annuities, life estates) in which the donor receives something in exchange for the gift, such as lifetime income, require calculation according to IRS rules to determine the tax deduction. The College of the Siskiyous Foundation uses special software for these gifts and can prepare an estimate upon request.
Should you decide to make a charitable gift you should always consult your attorney, accountant, and other financial professionals. College of the Siskiyous Foundation reserves the right not to accept an offered gift it deems if it cannot appropriately use the asset to serve the College
Real Property includes all gifts of real estate. In considering whether to accept the gift, the Foundation weighs its potential value to the College and determines whether a management plan can be implemented to maximize potential.
Your scholarship contribution provides a gift of knowledge to a deserving College of the Siskiyous student. Scholarships reward student achievement, encourage student leadership and accomplishment, and provide needed financial assistance. Scholarships are established to honor or remember family, friends or organizations. Some scholarships are created specifically for helping to train professionals in specific fields of study.
Donation of your appreciated stocks and bonds will help you avoid paying capital gains taxes. Stocks and bonds can be transferred to the COS Foundation account. Call for information.
Stock contribution form (PDF)
Located in Building 95 at the Weed Campus (next to the Science Building and Gym Parking Lot)
800 College Avenue
Weed, CA 96094
Phone: (530) 938-5373
Fax: (530) 938-5570