A Capital Idea . . .

There is often a tax advantage in making a gift of appreciated stocks or bonds to The Rockford Institute, publisher of Chronicles: A Magazine of American Culture. The Institute is a 501(c)(3) not-for-profit corporation and gifts to the Institute are tax-deductible to the limit of the law.

Here's how it works:

When you sell appreciated securities, you are taxed on the capital gains. However, if you contribute appreciated stocks or bonds to The Rockford Institute, the gains are not taxable. In fact, you will receive a charitable deduction for the full, fair-market value of the securities as of the date of the gift. To qualify, you only have to have held the stocks or bonds for more than one year. Your securities broker can even wire the shares directly to The Rockford Institute's investment account.

For more information, please write or call:

The Rockford Institute
928 North Main Street
Rockford, Illinois 61103
(815) 964-5053

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