Recent Gifts
What follows is a limited sampling of non-cash donations received
in the last 12 months along with our charitable fees and the
donation's unique attributes.  

Below these gifts is a list of additional non-cash donation referrals
and current cases.

Like all charities, Dechomai charges fees for accepting, managing,
liquidating and distributing non-cash gifts.  Unlike other charities,
however, Dechomai does not retain the proceeds indefinitely, nor
does Dechomai receive operating contributions from any other
source and therefore must charge its charitable administrative fee
up-front.  The fees cover our marketing, legal, accounting,
administrative and processing costs attributable to the individual gift
as well as general overhead for the Foundation.  We are proud
that these fees have averaged only 2.2% since our inception on an
average gift size of $2.3 million (median gift is $1.4 million).

Two Paintings
Value: $450,000
Charitable Fee: 2.4%
Unique Attributes:  Related-use tax issues, holding period of two
days, sold at Sotheby's auction, auction price was exempt from
sales tax since Dechomai filed appropriate charitable paperwork
with New York City.

Professional Sports Franchise, LLC
Value: $1.4 million (partial interest)
Charitable Fee: 3%
Unique Attributes:  Unrelated business taxable income issues, sold
one month after transfer.

Two Vacation Homes
Value: $800,000
Charitable Fee: 2.8%
Unique Attributes: Outright ownership, both sold within 45 days.

Southwest Raw Land
Value: $10 million
Charitable Fee: .9%
Unique Attributes: Outright ownership, expected holding period of
four months, coordinated with charitable remainder trust donation.

Real Estate General Partnership
Value: $200,000
Charitable Fee: 7.5% (the minimum $15,000 fee at that time, now
minimum is $10,000)
Unique Attributes: Liability associated with general partnership,
apartment complex, sold two days after receipt.

Limited Partnership with Real Estate
Value: $850,000
Charitable Fee: 2.8%
Unique Attributes: One week holding period.

Seat on a Financial Exchange (facilitated in 2003)
Value: $1.4 million
Charitable Fee: 2.0%
Unique Attributes: Prohibition against charitable transfers, worked
with General Counsel for three months to change Exchange's
membership agreement, seat was sold one day after receipt.

Sample Asset Referrals and Current Non-Cash Cases

Dechomai Foundation, Inc.