RESEARCHING CHARITIES

Q:My mother is thinking about a sizable contribution to a charity.I am not opposed to her spending her money but I want to make sure the charity is legit. Any thoughts?

A: You are wise to look into this.There are a lot of scams out there.The more comfort you want the more you should research.Here are a few basic steps that you can take.

Check the organization's tax exempt status with the IRS and confirm that it is in good standing.The IRS compiles a list of organizations eligible receive tax deductible charitable contributions in Publication 78.Check outwww.irs.gov\app\pub-78

Secondly you can review the nonprofit's financials using online tools such as the Foundation Center's 900 Finder www.foundationcenter.org/findfunders/990finder. You can see the organizations tax return which can give you a lot of information on the finances of the operation.

Use the above tools to check the funding sources and check for debt levels.

• I would check the organizations mission.Does their mission meet your mothers wishes?
• If you still are not satisfied, there are organizations that specializes in philanthropic issues that you may want to consult.