FundSvcs Community

Good Morning Listserv, A student group on our campus, "The Food Justice Club" is asking our Annual Fund for help with fundraising. I have a basic understanding that it is not a tax deductible gift if it goes to a student organization. I'm I correct in this thinking? Also, I understand that this question may have been asked before but I am typing to you as I am meeting with our Annual Fund Director. Respectfully, *Ariel A. Peña* *Preferred pronouns: he, him, his* Associate Vice President of Advancement Operations Guilford College *Office: *336-316-2261 *Email: *penaaa@guilford.edu 5800 W. Friendly Avenue <https://maps.google.com/?q=5800+W.+Friendly+Avenue+Greensboro,+NC+27410+*guilford+%3Chttp://guilford.edu/%3E*&entry=gmail&source=g> Greensboro, NC 27410 <https://maps.google.com/?q=5800+W.+Friendly+Avenue+Greensboro,+NC+27410+*guilford+%3Chttp://guilford.edu/%3E*&entry=gmail&source=g> *guilford.edu <http://guilford.edu/>* ___________________________ The contents of this email message and any attachments are intended solely for the addressee(s) and may contain confidential and/or privileged information and may be legally protected from disclosure. If you are not the intended recipient of this message or their agent, or if this message has been addressed to you in error, please immediately alert the sender by reply email and then delete this message and any attachments. If you are not the intended recipient, you are hereby notified that any use, dissemination, copying, or storage of this message or its attachments is strictly prohibited.

Generally speaking, you are correct. You will find chapter and verse from the IRS in previous listserv discussions. Most student groups do not qualify to receive tax-deductible gifts. You would need to talk to Counsel at Guilford to determine which groups do. When I was at Duke only 6 out of 185 were identified as qualified to receive deductible gifts by our Counsel. John John H. Taylor Principal, John H. Taylor Consulting 2604 Sevier St. Durham, NC 27705 johntaylorconsulting@gmail.com 919.816.5903 (cell/text) Serving the Advancement Community Since 1987 On Wed, Mar 6, 2019 at 10:35 AM Ariel Pena <penaaa@guilford.edu> wrote: > Good Morning Listserv, > > A student group on our campus, "The Food Justice Club" is asking our > Annual Fund for help with fundraising. I have a basic understanding that it > is not a tax deductible gift if it goes to a student organization. I'm I > correct in this thinking? > > Also, I understand that this question may have been asked before but I am > typing to you as I am meeting with our Annual Fund Director. > > Respectfully, > > *Ariel A. Peña* > > *Preferred pronouns: he, him, his* > Associate Vice President of Advancement Operations > Guilford College > *Office: *336-316-2261 > *Email: *penaaa@guilford.edu > 5800 W. Friendly Avenue > <https://maps.google.com/?q=5800+W.+Friendly+Avenue+Greensboro,+NC+27410+*guilford+%3Chttp://guilford.edu/%3E*&entry=gmail&source=g> > Greensboro, NC 27410 > <https://maps.google.com/?q=5800+W.+Friendly+Avenue+Greensboro,+NC+27410+*guilford+%3Chttp://guilford.edu/%3E*&entry=gmail&source=g> > *guilford.edu <http://guilford.edu/>* > ___________________________ > > The contents of this email message and any attachments are intended solely > for the addressee(s) and may contain confidential and/or privileged > information and may be legally protected from disclosure. If you are not > the intended recipient of this message or their agent, or if this message > has been addressed to you in error, please immediately alert the sender by > reply email and then delete this message and any attachments. If you are > not the intended recipient, you are hereby notified that any use, > dissemination, copying, or storage of this message or its attachments is > strictly prohibited. > > > > >

On that note, I am checking with our counsel on a few groups, but would an American Marketing Association group within the College of Business be considered educational and therefore able to receive fundraising money? Cin Cindy Hicks Manager of Database Services University Advancement (706) 507-8988 On Wed, Mar 6, 2019 at 11:20 AM Forrest, Aaron <aaron.forrest@rochester.edu> wrote: > There are two types of student clubs: social clubs and educational clubs. > I assume the group you describe is not part of a Food Science Department > and thus would not be eligible to receive tax deductible donations. My > thoughts. > > > > Aaron > > > > Aaron Forrest CPA > > Senior Director Gift and Donor Services > > University of Rochester Office of Advancement > > Larry and Cindy Bloch Alumni and Advancement Center > > 300 East River Road > > Rochester NY 14627 > > Office 585.275.2799 / Fax 585-273-4558 > > Email aaron.forrest@rochester.edu > > > > [image: Description: Description: Description: > cid:image001.gif@01C92E92.3629C5E0] <http://www.rochester.edu/> > > P Please consider the environment before printing this email. > > Confidentiality Notice: This message, including attachments may contain > confidential information. Any unauthorized use, disclosure or distribution > is prohibited. > > > > *From:* Advancement Services Discussion List < > FUNDSVCS@LISTSERV.FUNDSVCS.ORG> *On Behalf Of *Ariel Pena > *Sent:* Wednesday, March 6, 2019 10:35 AM > *To:* FUNDSVCS@LISTSERV.FUNDSVCS.ORG > *Subject:* [FUNDSVCS] Student Group Fundraising > > > > Good Morning Listserv, > > > > A student group on our campus, "The Food Justice Club" is asking our > Annual Fund for help with fundraising. I have a basic understanding that it > is not a tax deductible gift if it goes to a student organization. I'm I > correct in this thinking? > > > > Also, I understand that this question may have been asked before but I am > typing to you as I am meeting with our Annual Fund Director. > > > > Respectfully, > > > > *Ariel A. Peña* > > *Preferred pronouns: he, him, his* > > Associate Vice President of Advancement Operations > > Guilford College > > *Office: *336-316-2261 > > *Email: *penaaa@guilford.edu > > 5800 W. Friendly Avenue > <https://urldefense.proofpoint.com/v2/url?u=https-3A__maps.google.com_-3Fq-3D5800-2BW.-2BFriendly-2BAvenue-2BGreensboro-2C-2BNC-2B27410-2B-2Aguilford-2B-253Chttp-3A__guilford.edu_-253E-2A-26entry-3Dgmail-26source-3Dg&d=DwMFaQ&c=kbmfwr1Yojg42sGEpaQh5ofMHBeTl9EI2eaqQZhHbOU&r=MraOYpMOnCsIdm9axhPA4iXJhhPExcCA4gBqoRhHvTU&m=nz_jro2TjmcLj8bwY3DC8gkU2oGkBXV16R1YcKIW2rA&s=6WlT0TuZ3bKX0zk1xMEcUwx4t7hldj2L_Xx4GlCc7Wg&e=> > Greensboro, NC 27410 > <https://urldefense.proofpoint.com/v2/url?u=https-3A__maps.google.com_-3Fq-3D5800-2BW.-2BFriendly-2BAvenue-2BGreensboro-2C-2BNC-2B27410-2B-2Aguilford-2B-253Chttp-3A__guilford.edu_-253E-2A-26entry-3Dgmail-26source-3Dg&d=DwMFaQ&c=kbmfwr1Yojg42sGEpaQh5ofMHBeTl9EI2eaqQZhHbOU&r=MraOYpMOnCsIdm9axhPA4iXJhhPExcCA4gBqoRhHvTU&m=nz_jro2TjmcLj8bwY3DC8gkU2oGkBXV16R1YcKIW2rA&s=6WlT0TuZ3bKX0zk1xMEcUwx4t7hldj2L_Xx4GlCc7Wg&e=> > > *guilford.edu > <https://urldefense.proofpoint.com/v2/url?u=http-3A__guilford.edu_&d=DwMFaQ&c=kbmfwr1Yojg42sGEpaQh5ofMHBeTl9EI2eaqQZhHbOU&r=MraOYpMOnCsIdm9axhPA4iXJhhPExcCA4gBqoRhHvTU&m=nz_jro2TjmcLj8bwY3DC8gkU2oGkBXV16R1YcKIW2rA&s=muY9px04qw0QGev_uM8-J-ctG_u29GIDIdTeOsYbTGc&e=>* > > ___________________________ > > > > The contents of this email message and any attachments are intended solely > for the addressee(s) and may contain confidential and/or privileged > information and may be legally protected from disclosure. If you are not > the intended recipient of this message or their agent, or if this message > has been addressed to you in error, please immediately alert the sender by > reply email and then delete this message and any attachments. If you are > not the intended recipient, you are hereby notified that any use, > dissemination, copying, or storage of this message or its attachments is > strictly prohibited. > > > >

Only your Counsel knows for sure. Without reviewing the charter and comparing that to actual activities of the groups it's impossible for us to know. Share the attached with Counsel and have them advise you. And thank you Aln Hejnal for providing this summary over the years. John John H. Taylor Principal, John H. Taylor Consulting 2604 Sevier St. Durham, NC 27705 johntaylorconsulting@gmail.com 919.816.5903 (cell/text) Serving the Advancement Community Since 1987 On Wed, Mar 6, 2019 at 11:30 AM Cindy Hicks <hicks_cindy@columbusstate.edu> wrote: > On that note, I am checking with our counsel on a few groups, but would an > American Marketing Association group within the College of Business be > considered educational and therefore able to receive fundraising money? > > Cin > > Cindy Hicks > Manager of Database Services > University Advancement > (706) 507-8988 > > > > On Wed, Mar 6, 2019 at 11:20 AM Forrest, Aaron < > aaron.forrest@rochester.edu> wrote: > >> There are two types of student clubs: social clubs and educational clubs. >> I assume the group you describe is not part of a Food Science Department >> and thus would not be eligible to receive tax deductible donations. My >> thoughts. >> >> >> >> Aaron >> >> >> >> Aaron Forrest CPA >> >> Senior Director Gift and Donor Services >> >> University of Rochester Office of Advancement >> >> Larry and Cindy Bloch Alumni and Advancement Center >> >> 300 East River Road >> >> Rochester NY 14627 >> >> Office 585.275.2799 / Fax 585-273-4558 >> >> Email aaron.forrest@rochester.edu >> >> >> >> [image: Description: Description: Description: >> cid:image001.gif@01C92E92.3629C5E0] <http://www.rochester.edu/> >> >> P Please consider the environment before printing this email. >> >> Confidentiality Notice: This message, including attachments may contain >> confidential information. Any unauthorized use, disclosure or distribution >> is prohibited. >> >> >> >> *From:* Advancement Services Discussion List < >> FUNDSVCS@LISTSERV.FUNDSVCS.ORG> *On Behalf Of *Ariel Pena >> *Sent:* Wednesday, March 6, 2019 10:35 AM >> *To:* FUNDSVCS@LISTSERV.FUNDSVCS.ORG >> *Subject:* [FUNDSVCS] Student Group Fundraising >> >> >> >> Good Morning Listserv, >> >> >> >> A student group on our campus, "The Food Justice Club" is asking our >> Annual Fund for help with fundraising. I have a basic understanding that it >> is not a tax deductible gift if it goes to a student organization. I'm I >> correct in this thinking? >> >> >> >> Also, I understand that this question may have been asked before but I am >> typing to you as I am meeting with our Annual Fund Director. >> >> >> >> Respectfully, >> >> >> >> *Ariel A. Peña* >> >> *Preferred pronouns: he, him, his* >> >> Associate Vice President of Advancement Operations >> >> Guilford College >> >> *Office: *336-316-2261 >> >> *Email: *penaaa@guilford.edu >> >> 5800 W. Friendly Avenue >> <https://urldefense.proofpoint.com/v2/url?u=https-3A__maps.google.com_-3Fq-3D5800-2BW.-2BFriendly-2BAvenue-2BGreensboro-2C-2BNC-2B27410-2B-2Aguilford-2B-253Chttp-3A__guilford.edu_-253E-2A-26entry-3Dgmail-26source-3Dg&d=DwMFaQ&c=kbmfwr1Yojg42sGEpaQh5ofMHBeTl9EI2eaqQZhHbOU&r=MraOYpMOnCsIdm9axhPA4iXJhhPExcCA4gBqoRhHvTU&m=nz_jro2TjmcLj8bwY3DC8gkU2oGkBXV16R1YcKIW2rA&s=6WlT0TuZ3bKX0zk1xMEcUwx4t7hldj2L_Xx4GlCc7Wg&e=> >> Greensboro, NC 27410 >> <https://urldefense.proofpoint.com/v2/url?u=https-3A__maps.google.com_-3Fq-3D5800-2BW.-2BFriendly-2BAvenue-2BGreensboro-2C-2BNC-2B27410-2B-2Aguilford-2B-253Chttp-3A__guilford.edu_-253E-2A-26entry-3Dgmail-26source-3Dg&d=DwMFaQ&c=kbmfwr1Yojg42sGEpaQh5ofMHBeTl9EI2eaqQZhHbOU&r=MraOYpMOnCsIdm9axhPA4iXJhhPExcCA4gBqoRhHvTU&m=nz_jro2TjmcLj8bwY3DC8gkU2oGkBXV16R1YcKIW2rA&s=6WlT0TuZ3bKX0zk1xMEcUwx4t7hldj2L_Xx4GlCc7Wg&e=> >> >> *guilford.edu >> <https://urldefense.proofpoint.com/v2/url?u=http-3A__guilford.edu_&d=DwMFaQ&c=kbmfwr1Yojg42sGEpaQh5ofMHBeTl9EI2eaqQZhHbOU&r=MraOYpMOnCsIdm9axhPA4iXJhhPExcCA4gBqoRhHvTU&m=nz_jro2TjmcLj8bwY3DC8gkU2oGkBXV16R1YcKIW2rA&s=muY9px04qw0QGev_uM8-J-ctG_u29GIDIdTeOsYbTGc&e=>* >> >> ___________________________ >> >> >> >> The contents of this email message and any attachments are intended >> solely for the addressee(s) and may contain confidential and/or privileged >> information and may be legally protected from disclosure. If you are not >> the intended recipient of this message or their agent, or if this message >> has been addressed to you in error, please immediately alert the sender by >> reply email and then delete this message and any attachments. If you are >> not the intended recipient, you are hereby notified that any use, >> dissemination, copying, or storage of this message or its attachments is >> strictly prohibited. >> >> >> >>

Thanks to all whom responded. I will share the information shared with the powers that be. Regards, *Ariel A. Peña* *Preferred pronouns: he, him, his* Associate Vice President of Advancement Operations Guilford College *Office: *336-316-2261 *Email: *penaaa@guilford.edu 5800 W. Friendly Avenue <https://maps.google.com/?q=5800+W.+Friendly+Avenue+Greensboro,+NC+27410+*guilford+%3Chttp://guilford.edu/%3E*&entry=gmail&source=g> Greensboro, NC 27410 <https://maps.google.com/?q=5800+W.+Friendly+Avenue+Greensboro,+NC+27410+*guilford+%3Chttp://guilford.edu/%3E*&entry=gmail&source=g> *guilford.edu <http://guilford.edu/>* ___________________________ The contents of this email message and any attachments are intended solely for the addressee(s) and may contain confidential and/or privileged information and may be legally protected from disclosure. If you are not the intended recipient of this message or their agent, or if this message has been addressed to you in error, please immediately alert the sender by reply email and then delete this message and any attachments. If you are not the intended recipient, you are hereby notified that any use, dissemination, copying, or storage of this message or its attachments is strictly prohibited. On Wed, Mar 6, 2019 at 11:36 AM John Taylor <johntaylorconsulting@gmail.com> wrote: > Only your Counsel knows for sure. Without reviewing the charter and > comparing that to actual activities of the groups it's impossible for us to > know. > > Share the attached with Counsel and have them advise you. And thank you > Aln Hejnal for providing this summary over the years. > > John > > John H. Taylor > Principal, John H. Taylor Consulting > 2604 Sevier St. > Durham, NC 27705 > johntaylorconsulting@gmail.com > 919.816.5903 (cell/text) > > Serving the Advancement Community Since 1987 > > > On Wed, Mar 6, 2019 at 11:30 AM Cindy Hicks <hicks_cindy@columbusstate.edu> > wrote: > >> On that note, I am checking with our counsel on a few groups, but would >> an American Marketing Association group within the College of Business be >> considered educational and therefore able to receive fundraising money? >> >> Cin >> >> Cindy Hicks >> Manager of Database Services >> University Advancement >> (706) 507-8988 >> >> >> >> On Wed, Mar 6, 2019 at 11:20 AM Forrest, Aaron < >> aaron.forrest@rochester.edu> wrote: >> >>> There are two types of student clubs: social clubs and educational >>> clubs. I assume the group you describe is not part of a Food Science >>> Department and thus would not be eligible to receive tax deductible >>> donations. My thoughts. >>> >>> >>> >>> Aaron >>> >>> >>> >>> Aaron Forrest CPA >>> >>> Senior Director Gift and Donor Services >>> >>> University of Rochester Office of Advancement >>> >>> Larry and Cindy Bloch Alumni and Advancement Center >>> >>> 300 East River Road >>> >>> Rochester NY 14627 >>> >>> Office 585.275.2799 / Fax 585-273-4558 >>> >>> Email aaron.forrest@rochester.edu >>> >>> >>> >>> [image: Description: Description: Description: >>> cid:image001.gif@01C92E92.3629C5E0] <http://www.rochester.edu/> >>> >>> P Please consider the environment before printing this email. >>> >>> Confidentiality Notice: This message, including attachments may contain >>> confidential information. Any unauthorized use, disclosure or distribution >>> is prohibited. >>> >>> >>> >>> *From:* Advancement Services Discussion List < >>> FUNDSVCS@LISTSERV.FUNDSVCS.ORG> *On Behalf Of *Ariel Pena >>> *Sent:* Wednesday, March 6, 2019 10:35 AM >>> *To:* FUNDSVCS@LISTSERV.FUNDSVCS.ORG >>> *Subject:* [FUNDSVCS] Student Group Fundraising >>> >>> >>> >>> Good Morning Listserv, >>> >>> >>> >>> A student group on our campus, "The Food Justice Club" is asking our >>> Annual Fund for help with fundraising. I have a basic understanding that it >>> is not a tax deductible gift if it goes to a student organization. I'm I >>> correct in this thinking? >>> >>> >>> >>> Also, I understand that this question may have been asked before but I >>> am typing to you as I am meeting with our Annual Fund Director. >>> >>> >>> >>> Respectfully, >>> >>> >>> >>> *Ariel A. Peña* >>> >>> *Preferred pronouns: he, him, his* >>> >>> Associate Vice President of Advancement Operations >>> >>> Guilford College >>> >>> *Office: *336-316-2261 >>> >>> *Email: *penaaa@guilford.edu >>> >>> 5800 W. Friendly Avenue >>> <https://urldefense.proofpoint.com/v2/url?u=https-3A__maps.google.com_-3Fq-3D5800-2BW.-2BFriendly-2BAvenue-2BGreensboro-2C-2BNC-2B27410-2B-2Aguilford-2B-253Chttp-3A__guilford.edu_-253E-2A-26entry-3Dgmail-26source-3Dg&d=DwMFaQ&c=kbmfwr1Yojg42sGEpaQh5ofMHBeTl9EI2eaqQZhHbOU&r=MraOYpMOnCsIdm9axhPA4iXJhhPExcCA4gBqoRhHvTU&m=nz_jro2TjmcLj8bwY3DC8gkU2oGkBXV16R1YcKIW2rA&s=6WlT0TuZ3bKX0zk1xMEcUwx4t7hldj2L_Xx4GlCc7Wg&e=> >>> Greensboro, NC 27410 >>> <https://urldefense.proofpoint.com/v2/url?u=https-3A__maps.google.com_-3Fq-3D5800-2BW.-2BFriendly-2BAvenue-2BGreensboro-2C-2BNC-2B27410-2B-2Aguilford-2B-253Chttp-3A__guilford.edu_-253E-2A-26entry-3Dgmail-26source-3Dg&d=DwMFaQ&c=kbmfwr1Yojg42sGEpaQh5ofMHBeTl9EI2eaqQZhHbOU&r=MraOYpMOnCsIdm9axhPA4iXJhhPExcCA4gBqoRhHvTU&m=nz_jro2TjmcLj8bwY3DC8gkU2oGkBXV16R1YcKIW2rA&s=6WlT0TuZ3bKX0zk1xMEcUwx4t7hldj2L_Xx4GlCc7Wg&e=> >>> >>> *guilford.edu >>> <https://urldefense.proofpoint.com/v2/url?u=http-3A__guilford.edu_&d=DwMFaQ&c=kbmfwr1Yojg42sGEpaQh5ofMHBeTl9EI2eaqQZhHbOU&r=MraOYpMOnCsIdm9axhPA4iXJhhPExcCA4gBqoRhHvTU&m=nz_jro2TjmcLj8bwY3DC8gkU2oGkBXV16R1YcKIW2rA&s=muY9px04qw0QGev_uM8-J-ctG_u29GIDIdTeOsYbTGc&e=>* >>> >>> ___________________________ >>> >>> >>> >>> The contents of this email message and any attachments are intended >>> solely for the addressee(s) and may contain confidential and/or privileged >>> information and may be legally protected from disclosure. If you are not >>> the intended recipient of this message or their agent, or if this message >>> has been addressed to you in error, please immediately alert the sender by >>> reply email and then delete this message and any attachments. If you are >>> not the intended recipient, you are hereby notified that any use, >>> dissemination, copying, or storage of this message or its attachments is >>> strictly prohibited. >>> >>> >>> >>>

There are two types of student clubs: social clubs and educational clubs. I assume the group you describe is not part of a Food Science Department and thus would not be eligible to receive tax deductible donations. My thoughts. Aaron Aaron Forrest CPA Senior Director Gift and Donor Services University of Rochester Office of Advancement Larry and Cindy Bloch Alumni and Advancement Center 300 East River Road Rochester NY 14627 Office 585.275.2799 / Fax 585-273-4558 Email aaron.forrest@rochester.edu [Description: Description: Description: cid:image001.gif@01C92E92.3629C5E0] <http://www.rochester.edu/> P Please consider the environment before printing this email. Confidentiality Notice: This message, including attachments may contain confidential information. Any unauthorized use, disclosure or distribution is prohibited. From: Advancement Services Discussion List <FUNDSVCS@LISTSERV.FUNDSVCS.ORG> On Behalf Of Ariel Pena Sent: Wednesday, March 6, 2019 10:35 AM To: FUNDSVCS@LISTSERV.FUNDSVCS.ORG Subject: [FUNDSVCS] Student Group Fundraising Good Morning Listserv, A student group on our campus, "The Food Justice Club" is asking our Annual Fund for help with fundraising. I have a basic understanding that it is not a tax deductible gift if it goes to a student organization. I'm I correct in this thinking? Also, I understand that this question may have been asked before but I am typing to you as I am meeting with our Annual Fund Director. Respectfully, Ariel A. Peña Preferred pronouns: he, him, his Associate Vice President of Advancement Operations Guilford College Office: 336-316-2261 Email: penaaa@guilford.edu<mailto:penaaa@guilford.edu> 5800 W. Friendly Avenue<https://urldefense.proofpoint.com/v2/url?u=https-3A__maps.google.com_-3Fq-3D5800-2BW.-2BFriendly-2BAvenue-2BGreensboro-2C-2BNC-2B27410-2B-2Aguilford-2B-253Chttp-3A__guilford.edu_-253E-2A-26entry-3Dgmail-26source-3Dg&d=DwMFaQ&c=kbmfwr1Yojg42sGEpaQh5ofMHBeTl9EI2eaqQZhHbOU&r=MraOYpMOnCsIdm9axhPA4iXJhhPExcCA4gBqoRhHvTU&m=nz_jro2TjmcLj8bwY3DC8gkU2oGkBXV16R1YcKIW2rA&s=6WlT0TuZ3bKX0zk1xMEcUwx4t7hldj2L_Xx4GlCc7Wg&e=> Greensboro, NC 27410<https://urldefense.proofpoint.com/v2/url?u=https-3A__maps.google.com_-3Fq-3D5800-2BW.-2BFriendly-2BAvenue-2BGreensboro-2C-2BNC-2B27410-2B-2Aguilford-2B-253Chttp-3A__guilford.edu_-253E-2A-26entry-3Dgmail-26source-3Dg&d=DwMFaQ&c=kbmfwr1Yojg42sGEpaQh5ofMHBeTl9EI2eaqQZhHbOU&r=MraOYpMOnCsIdm9axhPA4iXJhhPExcCA4gBqoRhHvTU&m=nz_jro2TjmcLj8bwY3DC8gkU2oGkBXV16R1YcKIW2rA&s=6WlT0TuZ3bKX0zk1xMEcUwx4t7hldj2L_Xx4GlCc7Wg&e=> guilford.edu<https://urldefense.proofpoint.com/v2/url?u=http-3A__guilford.edu_&d=DwMFaQ&c=kbmfwr1Yojg42sGEpaQh5ofMHBeTl9EI2eaqQZhHbOU&r=MraOYpMOnCsIdm9axhPA4iXJhhPExcCA4gBqoRhHvTU&m=nz_jro2TjmcLj8bwY3DC8gkU2oGkBXV16R1YcKIW2rA&s=muY9px04qw0QGev_uM8-J-ctG_u29GIDIdTeOsYbTGc&e=> ___________________________ The contents of this email message and any attachments are intended solely for the addressee(s) and may contain confidential and/or privileged information and may be legally protected from disclosure. If you are not the intended recipient of this message or their agent, or if this message has been addressed to you in error, please immediately alert the sender by reply email and then delete this message and any attachments. If you are not the intended recipient, you are hereby notified that any use, dissemination, copying, or storage of this message or its attachments is strictly prohibited.