I Tax Tips Are you claiming a charitable deduction on your federal income tax return for that portrait of "Uncle Leo, the General" which you donated to the state historical society in 1968? TTien you should know that the Internal Revenue Service has tightened up its procedures for establishing the fair-market value of art objects for which such deductions are claimed, according to the,Illinois Society of Certified Public Accountants. The IRS now requires a description of the donated work of art, how it was acquired, cost, proof of authenticity, and a signed appraisal, if any, in all cases of donations worth more than $200. But maybe your "question about contributions is" a little different andyou need individual advice. If so, you may take advantage of another free service of the Illinois Society of CPAs, called Dial -a-Tax -Question, a program now in its third year. One hundred fifty CPAs experienced in preparing tax returns will be standing by to answer your personal income tax questions by telephone. No charge. The local number to call and the times are: Chicago 641-1090, 6:30-8:30p.m., Monday through Friday, March 3 through March 14. In general you can deduct up to 20 percent (30 percent in many instances) of your adjusted gross income for contributions to qualified charities. Be pflpared, however, to verify such contributions in the event you are called in for an audit of your return. In addition to the expert's appraisal mentioned above, cancelled checks, money-order stubs, r^teipts, etc., will do fine. The IRS has no announced, official policy on what it will allow for charitable contributions in the event you are unable to substantiate the fact that they were made in the amounts claimed. In the past, however, it has been known in certain districts to attempt to limit charitable contributions Which a taxpayer cannot substantiate to $78 a year ($1 a week for church donations and 50 cents a week for miscellaneous charities). Your charitable contributions must have been made either in money or property. Stocks purchased for $200, for pxample, but worth $600 when donated to your church building fund last year, are claimed as a $600 donation. Contributions must be claimed for the year in which they were made. A $10 charitable donation made by check and mailed as late as last Dec. 31, should be claimed on your return due on or before April 15, even though it did not clear your bank until Jan. 5. You cannot deduct contributions to friends or relatives, political organizations or candidates in 1968, social clubs, labor organizations and chambers of commerce. The market value of blood donated to the Red Cross or a hospital blood bank is not deductible. Neither is the value of the time or service given voluntarily to a charitable organization or agency. You can, however, deduct out of pocket expenses in donating such services. For example, if you regularly drove volunteer donors to a Red Cross blood bank in your car, you can deduct a mileage fee of five cents a mile ' as a charitable contributions. Reasonable expenses for meals and lodging while away from home on volunteer services for a charitable organization are also deductible. Tuition paid to a parochial school for your child's education is not deductible as a contribution to a religious organization. It is a personal, nondeductible living expense, according to IRS. Contributions to a nonprofit cemetery, where the funds are irrevocably dedicated to the perpetual care and maintenance of the cemetery as a whole, are deductible. Not so contributions for the care of a particular grave, crypt or burial plot, however. In certain instances, to cover donations to charities receiving their simport from the general public, such as churches , tax-exempt educational institutions and hospitals, medical research facilities, and college endowment organizations, as much as 30 percent of your adjusted gross income can be claimed as a charitable deduction. In the event your contribution took you above the 30 percent ceiling, you are entitled to carry over the excess as a deduction on your return for the 1969 tax year. It would well be worthwhile, however^ to consult your local Internal Revenue Office, a CPA or other qualified tax authority on the proper procedure for filing this year's return. This carry-over privilege, which can be spread over the next five years, applies only to contributions to organizations and institutions supported by the general public. It does not cover contributions made to most private foundations. NEW SUNFLOWERS \ This big, double blossom belongs to Sungold, one of the new kinds of sunflower. Say the"w6Vd "sunflower" to the, average' g.ardeoer »nd he immediately conjures up a vision of a 15-foot-tall plant with huge, single, yellow blos- While the seeds still furnish food for chickens or birds, the plants aren't huge and the flowers are not necessafily yellow. So, if you're looking for a hedge or background plants, try one of these: Red and Gold hybrids have single flowers of bright red, tipped with gold and on 6-foot stems. Red (just one word) has blossoms of varying shades ot red: brick, bright or crimson, solid or in combination with yellow. This same strain also has yellow flowers suffused with red. Plants grow 5-6 feet high. Double-flowered kinds include Chrysanthemum-Flowered, with 6 to 8-inch-wide blossoms that look like their namesakes, on plants nearly seven feet tall. And Sungold, lower - grow - ing, only to five feet, with golden-yellow blooms. Two dwarf varieties are particularly useful. Dwarf Sungold looks like the tall variety and also has big flowers, but grows only 15 inches high. Teddy Bear forms bush-like plants three feet tall but each individual bloom may reach five inches io.dimne.ter. for MEN When selecting a gift for him. ... let us help \ " Iff uMflBHHMHI 1245 N. Green St., McHenry, 111. Phone 385-0047 Open Daily 8:30 a.m. to 6 pjn. - Fri. 'til 9 pjn. CLOSED ON SUNDAYS USE THE FREE GREEN STREET PARKING AREA RAYMOND P. FREUND Raymond P. Freund, 54, of 629 Molidor road, Ingle side, for the past fifty years, died at his home Friday, Feb. 21. Mr. Freund was born in Spring Grove Jan. 11, 1915. The deceased was a member of St. Bede's church, Ingleside. He is survived by his wife, Bertha (Tonyan); two daughters, Mrs. Rita Dunkman of Ingleside and Mary Freund, 13, a student at Big Hollow grade school; two sons, Roand (Nancy) Freund of Ingles| de and Jerome (Linda) Freund oi- Round Lake Park; five grandchildren; four sisters, Mrs. Emma Jung of Freeport, Mrs. Christine (Fortas) Hanford of McHenry, Mrs. Kathryn (John) Schmitt of McHenry and Mrs. Alvina (Joseph) Miller of Johnsburg; one brother, Clarence (Clarice) of McHenry and several nieces and nephews. A brother, Anton, preceded him in death. The body rested at the K.K. Hamsher funeral home, 12 N. Pistakee Lake road, Fox Lake. A Mass was offered at 10 o'clock Tuesday in St. John the Baptist church, Johnsburg, with burial in the church cemetery. HELEN D., STACY Mrs. Helen D. Stacy, 64, was found dead Sunday, Feb. 23, in her home at 5213 N.- Amby lane, McHenry. Mrs. Stacy was a native of Missouri, where she was born Nov. 20, 1904. Her husband, John, preceded her in death. She is survived by two daughters, Mrs. R.J. (Margaret) Maul of Elgin and Mrs". William (Nancy) Groce of Fort Riley, Has.; one son, Malcom Kerr, of Chicago; and nine grandchildren. Fr. McKay of St. Paul's Episcopal church will officiate at last rites to be held at 11 o'clock. Wednesday in the George R. Justen & Son chapel. Burial will be in Woodland cemetery. EMANUEL JURSEK Emanuel Jursek, 67, a resident of 1216 W. Jasper drive, McHenry, for two and a halfyears, died Monday, Feb. 24, in Memorial hospital, Woodstock. He was a former Chicagoan. Mr. Jursek was born in Austria Dec. 13, 1901. He was employed for Finkle & Son Co., in Chicago as a heater for many years until his retirement in 1955. The deceased was a member of the McHenry County Senior Citizens club. Survivors are his son, Thomas, of Chicago; two sisters, Mrs. Lee (Harold) Barner of McHnery, with whom he lived; and Mrs. Dorothy (Fred) Johnson of Chicago; a brother, Emil (Rose) Jures of Chicago; a niece, Miss Linda Sue Johnson, and a nephew, Robert (Mary) Herman, both of Park Ridge. He ° was preceded in death by his wife, Eva, nee Sojka, and a sister, Mrs. Estelle Quijano. The body rested at the K.K. Hamsher funeral home, where visitation will be held after 3 clock Wednesday. A Mass will be offered at 10:30 Thursday1 at St. John's church, Johns-, burg, with burial in the church cemetery. MILDRED AHERN A funeral Mass wag sung Monday in a Lake Forest church for Mrs. Mildred Ahern, 70, of 2017 Sunnyside Beach drive, McHenry, who died Feb. 20 in St. Petersburg, Fla. a word longer by two letters, try To make subtracting 'shorter'. SEEK CHILDREN TO BENEFIT BY SOCIAL SECURITY Were you ever caught browsing around in a department store and suddenly confronted with the helpful clerk? Your reply to her was probably "just looking". Bernard Barnett, district manager of the Waukegan Social Security office, and his staff are presently doing some looking of their own. They are specifically looking for children in a family where the mother has died. These children, if , under age 18 or full -time students under 22, may be entitled to monthly social security benefits on their mother's work record. Prior to February, 1968, these children could only be paid if the mother worked 1% years out of the 3 years before she died. This was true even though she might have worked a great deal in her early life. The change in the Social Security law in February, 1968, provided payment to these children on their mother's account by removing the 1% year out of the three year requirement. Mr. Barnett points out that widowers with minor children or students under age 22, who received a death benefit on the WED. FEB. 26, 1969 - PLAINDEALER - PG. 9 wife's account are almost certain to be eligible.. He stated further that if the mother's death was prior to February, 1968, and no application has been filed, a widower may start to lose benefits for the children by not filing for these benefits by the end of February, 1969. The Waukegan Social Security office hopes that you might help them do some looking for children who might qualify and refer the parent or guardian to the Social Security Office at 2500 Grand avenue, Waukegan, Illinois. To phone, call 312- 244-5050. FILL ' ER UP ... A U.S. Navy F4BPhanton 11 fighterbomber moves into position for refueling from a KA-3B Skywarrior tanker] aircraft while another Phanton awaits its turn. RUDY BECKER'S KENNELS 1 Mile East of Skyline Drtve-Ir PHONE S85-24SS BOARDING AND TRAINING Obedience -- Hunting and Retrieving (Large Heated Kennels') G.8.H. Pointer Stud Service - POODLE GROOMING 3718 W. ELM McHENRY IT PAYS TO SHOP IN McHENRY Kraft MACARONI and CHEESE DINNER 7Y4 OZ. Pkg- CHEF'S KITCHEN THURSDAY, FRIDAY, SATURDAY ONLY U.S.D.A. CHOICE Sirloin Steak U.S.D.A. CHOICE Round Steak U.S.D.A. CHOICE ROAST BEEF $•<» ROUND 1/2 ,b Fresh Baked DUTCH APPLE PIE STOP IN SATURDAY AFTERNOON FOR A FREE SAMPLE OF OUR DELICIOUS PIZZA. Borterhouse Steak lb STORE HOURS ... Mon. thru Fri. 9 to 9 Saturday 9 to 6 Sunday11 9 to 2 Meal Department: Mon.. Tues., Wed. and Sat. 9 to 6 Thurs., Fri. 9 to 9 Campbells MATO U.S.D.A. CHOICE CENTER CUT A Ru'm'p'loast 98" fr* Chops " 68 3 Convenient Sizes 12 oz. 24 oz. 36 oz. \QA\juu litmus Special! GOOD THRU MARCH 5 BLUEBROOK AUNT JEMIMA PANCAKES and SYRUP Tomatoes 14 REG. 'CATIIC 17 Aunt Jemima "Hf ?*HCAKf jMILBORtt/ the treat's on us! Mc^ch WE'RE SERVING FROM: J- JOIN THE FUN! SAUSAGE SHOP Old Fashioned MEAT LOAF ^lb 59 reg. 69c Minced HAM %lb. 59$ reg. 69c Smoked BRATWORST lb. 98 reg. $1.08 Boneless ^ TURKEY BREAST lb K STOP IN FOR A FREE SAMPLE!! 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