4
Sitting around Joan Murray’s living room in 1982, planning this new thing called Writers-in-Education, none of us imagined the thousands of young people we would meet through the years. We were only concerned with our first residencies: what to say, when to say it, how to fill 45 minutes, what to do if… The students taught us, of course, and all these years later they still surprise even the most veteran teaching artists with the power of their words. There are stories of love declared, of abuse exposed, of muteness overcome. Some of the most powerful poems came from those just learning the language. At Grover Cleveland High School and at Buffalo International School #45, I met young people newly landed here from every possible situation. There was the Kurdish teen whose village had been annihilated, the Somali girl who had seen her grandmother killed by a crocodile, the Bosnian boy whose only English word, doubled, was “bang bang,” the Russian girl whose poem to her mother was recited at the Albright-Knox on Mother’s Day. They each used poetry to make their lives and stories vivid, to introduce themselves to their new home and to each other. Over and over, I saw them helping each other to express themselves in this new language, and to make that language richer with rhythms and images from their own cultures. One girl in particular sticks in my mind. She had spent half of her young life in refugee camps before completing the long journey from Vietnam. She was very small and very shy, but when asked to describe herself in metaphor, her resilient sweetness found just the right words in poetry. “My heart,” she wrote, “is a watermelon/growing in the night.” We really did not have to worry about what to say, all those years ago. A word here, a word there, the time and silence needed to write. Our job was and is not to talk, but to listen. Sherry Robbins is a poet and free-lance writer who has been conducting creative writing workshops throughout New York State and abroad for over thirty years, working with hundreds of students each year. In 2005, Sherry was named the New York State Teaching Artist of the Year by the Association of Teaching Artists. The arts-in- education consultant for the University of Coimbra in Portugal and for Portugal’s Belgais Center for the Study of Arts, Sherry has two books of poetry, “Snapshots of Paradise” and “Or, the Whale” (BlazeVOX Books, 2010). WRITING WITH LIGHT AND MELONS by Sherry Robbins Printing and mailing costs are ever-increasing and Just Buffalo Literary Center wishes to be always mindful of the environmental impact of printed material. BIG NIGHT is Just Buffalo Literary Center’s monthly series that puts poetry in conversation with other art forms. Held at the Western New York Book Arts Center, it features younger and mid-career poets from around the country performing alongside local artists, filmmakers, musicians and a professional chef who creates a themed feast for each event. Information about Big Night, and all of the literary events going on around town can be found at www.justbuffalo.org. RECEIVE YOUR NEWSLETTER THROUGH E-MAIL If you prefer to receive this newsletter electronically, please send an e-mail to [email protected], with “e-newsletter” in the subject line. THANK YOU! Market Arcade 617 Main Sreet, Suite 202A Buffalo, New York 14203 EDUCATION PROGRAM UPDATE SPRING 2011 JUST BUFFALO LITERARY CENTER NEWS FROM DID YOU KNOW? Just Buffalo’s education programs have been partnering with teachers and students throughout Western New York for over 25 years Each year, Just Buffalo’s team of teaching artists bring creative writing to more than 2,000 students In 2007, we teamed up with our collaborators, CEPA Gallery, to form Writing with Light—igniting imaginations through writing and photography The New York State Council on the Arts has recognized Writing with Light—for the past two consecutive years—as New York State’s top arts education initiative. To learn more, visit: www.writingwithlightbuffalo.org

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Page 1: Just Buffalo Literary Center 2011 Annual Report

Sitting around Joan Murray’s living room in 1982, planning this new thing called Writers-in-Education, none of us imagined the thousands of young people we would meet through the years. We were only concerned with our first residencies: what to say, when to say it, how to fill 45 minutes, what to do if…

The students taught us, of course, and all these years later they still surprise even the most veteran teaching artists with the power of their words.

There are stories of love declared, of abuse exposed, of muteness overcome. Some of the most powerful poems came from those just learning the language. At Grover Cleveland High School and at Buffalo International School #45, I met young people newly landed here from every possible situation. There was the Kurdish teen whose village had been annihilated, the Somali girl who had seen her grandmother killed by a crocodile, the Bosnian boy whose only English word, doubled, was “bang bang,” the Russian girl whose poem to her mother was recited at the Albright-Knox on Mother’s Day. They each used poetry to make their lives and stories vivid, to introduce themselves to their new home

and to each other. Over and over, I saw them helping each other to express themselves in this new language, and to make that language richer with rhythms and images from their own cultures.

One girl in particular sticks in my mind. She had spent half of her young life in refugee camps before completing the long journey from Vietnam. She was very small and very shy, but when asked to describe herself in metaphor, her resilient sweetness found just the right words in poetry. “My heart,” she wrote, “is a watermelon/growing in the night.”

We really did not have to worry about what to say, all those years ago. A word here, a word there, the time and silence needed to write. Our job was and is not to talk, but to listen.

Sherry Robbins is a poet and free-lance writer who has been conducting creative writing workshops throughout New York State and abroad for over thirty years, working with hundreds of students each year. In 2005, Sherry was named the New York State Teaching Artist of the Year by the Association of Teaching Artists. The arts-in-education consultant for the University of Coimbra in Portugal and for Portugal’s Belgais Center for the Study of Arts, Sherry has two books of poetry, “Snapshots of Paradise” and “Or, the Whale” (BlazeVOX Books, 2010).

Writing With Light and MeLonsby sherry robbins

Printing and mailing costs are ever-increasing and Just Buffalo Literary Center wishes to be always mindful of the environmental impact of printed material.

Big Night is Just Buffalo Literary Center’s monthly series that puts poetry in conversation with other art forms. held at the Western New York Book Arts Center, it features younger and mid-career poets from around the country performing alongside local artists, filmmakers, musicians and a professional chef who creates a themed feast for each event. information about Big Night, and all of the literary events going on around town can be found at www.justbuffalo.org.

reCeive your neWsLetter through e-MaiL

if you prefer to receive this newsletter electronically, please send an e-mail to [email protected], with “e-newsletter” in the subject line.

thank you!

Market Arcade617 Main Sreet, Suite 202ABuffalo, New York14203

eduCation PrograM uPdate

sPring

2011 Just BuFFaLo Literary Center

neWs FroM

did you knoW?

Just Buffalo’s education programs have been partnering with teachers and students throughout Western New York for over 25 years

Each year, Just Buffalo’s team of teaching artists bring creative writing to more than 2,000 students

in 2007, we teamed up with our collaborators, CEPA gallery, to form Writing with Light—igniting imaginations through writing and photography

the New York State Council on the Arts has recognized Writing with Light—for the past two consecutive years—as New York State’s top arts education initiative.

to learn more, visit: www.writingwithlightbuffalo.org

Page 2: Just Buffalo Literary Center 2011 Annual Report

2

All authors in the Babel series are outstanding writers who have achieved the highest levels of literary accomplishment. I have long been an avid reader of Maxine Hong Kingston, and was delighted to discover Edwidge Danticat, the two most recent Babel authors. The opportunity to hear upcoming speaker Chris Abani, however, is one that intrigues me far beyond the usual anticipation of a thoughtful evening listening to a well-known author.

Here is an opportunity to hear from an author who is both poet and novelist. Nigerian-born Abani has been imprisoned three times, tortured and lived in exile because his work so outraged the government of his homeland. His writing weaves together the horrors of war, violence and political upheaval with threads comprised of language – powerful, compelling passages that do not easily leave the mind.

Abani’s appearance at Babel promises to be an absorbing evening, the kind of literary experience that Babel was designed to encourage. It will also be the evening when next year’s Babel lineup is unveiled and the first opportunity to subscribe offered. Don’t miss it.

tiCkEtS: $10, Students$35, General Admission (discount available with B&ECPL or HSBC card)

$100 Patron Reception (includes author reception at 7pm)

Purchase online www.justbuffalo.org/babel or call 716-832-5400

ConCLudes the 2010/11 BaBeL sPeaker series

outsPoken aCtivist, aWard-Winning author

by diane o’Connor

Chris aBani

Chris abaniPEN USA WEST Freedom to Write Award Winner

Friday, April 15, 8 pmKleinhans Music Hall3 Symphony Circle, Buffalo

Ms. Catherine L. OlsenMs. Debora Ott & Mr. Grey HodgesMs. Mary Beth ParrinelloMs. Michelle ParrishMs. Elizabeth Pascal & Dr. Robert KnopfMs. Emily M. PaulsonMr. & Mrs. David M. PecynskiMr. & Mrs. Richard PenfoldMs. Lorna PetersonMs. Linda Pfeil-LaurenMr. Marc PietrzykowskiPlanned Parenthood of WNYMr. Robert D. PohlMs. Karen PomicterDrs. Penelope Prentice & James GrunebaumMs. Mary K. QuinlivanMs. Bridget Quinn-Carey & Mr. James W. CareyMs. Elizabeth RandallReid Petroleum Corp.Corinne and Victor RiceRigidized Metals CorporationMr. Kenneth A. RogersMr. Bryan RolandMs. Alice RosenthalMs. Renee Ruffino & Ms. Sherri L. DarrowMs. Margaret C. Russ-GuentherDr. Anne SaldanhaMr. Jim Santella

Mr. & Mrs. Robert SaxtonMr. & Mrs. Robert SchmittMr. Richard Schroeder, CFP(r)Drs. Susan & Jeffrey SchwartzMs. Maria Scrivani & Mr. John LipsitzMr. & Mrs. Joseph SeditaMs. Nadia N. ShahramMs. Marsha E. ShapiroDrs. Caren & Stuart ShapiroMr. & Mrs. Scott L. ShiffnerMs. Patti Sidebottom/MWS Enterprises Inc.Simple Gifts FundMr. & Mrs. Peter SnajczukMs. Susan SolomonSpecial Arts Services – New York State Council on the ArtsMs. Mary StoneMs. Judith K. SummerMs. Charlotte TahkMs. Anne TaylorMr. & Mrs. William J. TaylorMr. & Mrs. John ThomasMs. Nancy TobinMs. Judith TomassiMs. Laurie Torrell & Ms. Marvin HenchbargerMs. Franca TrinciaMs. Verneice TurnerUniversity at Buffalo Humanities InstituteMs. Francine Valvo

7

in MeMory oF

Mr. Joseph VargaMs. Margarita M. VargasVilla Maria CollegeMr. Timothy VukelicMr. James M. WadsworthMs. Brigitte Wagner-OttMr. & Mrs. Jack WalshMs. Virginia R. WalshMs. Angeline WebbMrs. Martha G. WelteDr. & Mrs. W.R. WhitakerMs. Ann Williams & Mr. Richard SteinbergMr. Peter WillowsMs. Karen A. WillyoungMr. & Mrs. Wayne D. WisbaumMr. Edward G. WrightMs. Theresa WyattMs. Annie YuMs. Marilyn D. ZahmMs. Ryki Zuckerman

Kendra Nicole DurandBuffalo State College, School of The Professions Dean’s OfficeMs. Linda DelBelloDrs. Henry & Bonita DurandFriends of Kendra DurandMr. & Mrs. John HoskinsMr. Stephen L. JacobsonDr. & Mrs. A. Norman LewinMs. Jennifer MorrisonMr. Alphonso O’Neil-White, HealthNow New York Inc.Dr. Hal D. PayneMs. Lorna PetersonMs. Jill Ann PowellMs. Rebecca J. SchenkMs. Michelle S. SoftleyMr. Allen Tuskes & Ms. Patricia GrupkaUniversity at Buffalo Graduate School of EducationMr. & Mrs. Howard Zemsky

Gerald A. GallagherMr. Jerry Gallagher

Anne HammondMr. & Mrs. Regis Hammond

Charlotte VogelsangTuesday Night Book Group

WorkPLaCe givingMs. Kim ChinqueeDr. Mary-Alice CoffrothMs. Jean Doerr & Mr. Robert KaplanDr. Michael P. FarrellMr. & Mrs. Paul FlynnMs. Carrie GardnerMs. Adele HendersonMr. Gerald C. Mead, Jr.Niagara Frontier State Employees Federated AppealDr. Richard K. OhrbachDr. Hal D. PayneDr. & Mrs. Kevin J. RaileyMs. Linda RoehnerMr. Gary Earl RossMr. James Robert SimonDr. Nancy J. SmythMr. Marc H. SorotskyMr. & Mrs. Sean SullivanMr. Charles SymsMr. Adegboyega S. ThompsonUnited Way of Buffalo & Erie County

MatChing giFtsNational Fuel Gas Company Foundation

PrograM Partners/in-kind suPPortBetty’s RestaurantHallwallsInternational Institute of BuffaloTalking Leaves BooksSurvey Service, Inc.WBFO 88.7

this is a partial listing of donations received through March 8, 2011.

Please consider including Just Buffalo in your long term plans through your will or other planned gift.

Page 3: Just Buffalo Literary Center 2011 Annual Report

Just Buffalo Literary Center recently completed its 35th year. This is no small feat for any organization and it’s amazing to reflect on how the organization has grown from a small poetry reading series into one of the foremost literary centers in the country and a major catalyst for community-based literary programming in this region.

From Big Night to Babel, we have endeavored to bring cutting-edge poets and internationally acclaimed authors to Buffalo. Writers in Education, now greatly expanded through the creation of a unique joint education program with CEPA Gallery called Writing With Light, continues to ignite students’ imaginations, giving them confidence in their own voices, words and aspirations. Additionally, we maintain a steadfast commitment to our local community of writers by providing marketing visibility for the full range of readings and related literary events being presented throughout the area through Literary Buffalo.

Looking ForWard With oPtiMisM

exeCutive direCtor’s Message

by Laurie dean torrell

3

Board of directors kevin O’Leary, President Mary Farallo, Vice President Paul A. Battaglia, treasurer Janet kaye, Secretary Sharon R. Amos kastle Brill Miriam C. Dow geri grossman thomas F. hewner Jeffrey hirshberg Patrick J. Long Elizabeth Pascal Bryan P. RolandFranca trinciatimothy J. Vukelic

Just BuFFaLoLiterary Center neWsLetter sPring 2011

StAFF

Executive Director Laurie Dean torrell

Artistic Director Michael kelleher

Education Director Barbara Cole

Finance Director kristen Pope

Development Director Diane O’Connor

Grants Writer kathleen kearnan

Executive Assistant Lynda kaszubski

Administrative Assistant hallie Winter

Marketing and Publicity Coordinator Robin Brox

Editor, Diane O’Connor

Just Buffalo Literary Center is a registered 501-c-3 non-profit organization, and your donation is tax-deductible to the fullest extent of the law. For copies of our financial information, or for information on any of our programs, contact us at 716-832-5400 or via e-mail at [email protected]

Membership, donations and event tickets may also be purchased online using our secure server at www.justbuffalo.org Just Buffalo Literary Center617 Main Street, Suite 202ABuffalo, NY 14203716-832-5400 or [email protected]: www.justbuffalo.org

Each year brings fresh challenges and this year is no different. The threats are perhaps greater than we have faced in some time, with severe cutbacks to the state and county funding that has played an important role in our growth. We are, however, nothing if not tenacious and committed.

Just Buffalo Literary Center has a strong track record of successfully securing competitive federal, state, and private grants to bring dynamic programs to Western New York and we will continue to do so. But most important is the remarkable loyalty and generosity of our many individual supporters. Your support – as board leaders, members, subscribers and donors - has always been the decisive factor, and will continue to be. We’ve grown and prospered because of you . . . Thank you. With your continued support, we look forward with optimism.

Creating and strengthening communities through the literary arts.

Ms. Cindy Abbott-Letro and Mr. Francis LetroDrs. Amy & Julio AlvarezMs. Karima AminMs. Sharon Amos and Mr. Archie AmosAnonymous (18 donors)Ms. Concetta ArenaMs. Stephanie ArtisMr. Arjang A. AssadArts in Education Institute of WNYMr. John Bace & Ms. Melissa BalbachMr. & Mrs. Richard BaerMs. Ansie BairdThe Cameron & Jane Baird FoundationMs. Joan S. BaizerMr. & Mrs. Charles E. BalbachMs. Nancy BarnesMs. Maureen BartleyMr. Paul A. BattagliaMr. & Mrs. Stephen BauerMs. Melissa BaumgartMs. Lynne BergMs. Shirley G. BerglundMs. Victoria BesseghiniMs. Bertha BostonMs. Bonnie BotsfordMr. & Mrs. Barry BoyerMr. & Mrs. Harvey J. BrevermanMs. Kastle BrillMs. Susan Bring-Tobe & Mr. Richard TobeDrs. Mary & David BrummerBryant & Stratton CollegeBuffalo & Erie County Public LibraryBuffalo Board of EducationBuffalo SeminaryBuffalo State CollegeBuffalo Teacher Resource CenterDrs. Arlene & Ronald BurrowsMs. Renee BushMs. Sue CardosoChildren’s Foundation of Erie CountyCity Honors FoundationMs. Mary Louise ClarkMs. Lynn ClarkeMr. Donald H. CloudsleyMr. & Mrs. Alexander ColeMs. Marguerite CollesanoCompass HouseCompeer Greater BuffaloMs. Anne Conable & Mr. Peter UmbrasConable Family FoundationMr. & Mrs. Carl A. ContinoDr. Sandra P. CooksonThe Peter C. Cornell TrustMr. Richard Cowan & Mrs. Linda Pessar CowanMs. Susan E. CozziMr. & Mrs. PJ CreavenJames H. Cummings Foundation, Inc.Ms. Trudy CusellaTrey Dedecker & Clotilde Perez-Bode DedeckerDr. & Mrs. George DeTittaMs. Deborah DiMatteoMs. Jean Doerr & Mr. Robert KaplanMs. JoAnn DoerrMr. Andrew W. Dorn, Jr.Ms. Miriam Dow and Mr. Peter Dow

Mr. & Mrs. Robert DrajemMr. John R. Drexelius, Jr.Ms. Cary EdgarMr. Arthur Efron & Ms. Ruth KirsteinMs. Nitza EllisMs. Diane ElzeembraceWNYMs. Ann EngerMs. Lisa Eppolito & Kenton BrownErie County Cultural FundingMs. Judith FalesMs. Mary E. FaralloMr. Patrick Farrar & Ms. Beth RichterMr. Francis J. FelserRobert J. & Martha B. Fierle FoundationFisher Family FundDr. B. G. FlickingerMr. & Mrs. Paul FlynnMr. Thomas FontanaMs. Susan M. Fox-PriebeFriends of Just BuffaloThe Fund for the Arts:

Baird FoundationLouis P. Ciminelli Family FoundationDavis Family FoundationThe Community Foundation for Greater BuffaloJosephine Goodyear FoundationThe Patrick P. Lee FoundationM&T BankThe John R. Oishei FoundationThe Margaret L. Wendt FoundationWestern New York Foundation

The Fund for PoetryMr. Paul M. GannonDr. & Mrs. Robert P. Gatewood, Jr.Gay & Lesbian Youth ServicesDr. & Mrs. Louis GoldbergMs. Catherine GoldmanMr. & Mrs. Howard GondreeDr. William Graebner & Ms. Dianne BennettMr. & Mrs. James GribbinsMs. Geri Grossman & Ms. Jimmie GilliamMr. Jason GrunebaumMr. & Mrs. Matthew GrytaMs. Francie HaceMs. Katka M. Hammond & Dr. Max WickertMr. Kaplan HarrisMr. & Mrs. Daniel HartMr. Edwin P. HartMr. & Mrs. Ian HattonThe Carlos & Elizabeth Heath FoundationDr. Behjat HendersonMs. Mary P. HennessyMs. Lauren HessMr. & Mrs. Thomas F. HewnerHimalayan Institute of BuffaloMr. & Mrs. Jeffrey A. HirshbergMr. & Mrs. William HitesHodgson Russ LLPMs. Hadley HorriganHSBC Bank USA, N.A.Mr. & Mrs. Peter HuntMrs. W.A. HuntMs. Linda Hunt & Mr. Alan DitorDrs. Bruce Jackson & Diane Christian

Mr. & Mrs. Jeremy Jacobs, Jr.Mr. & Mrs. Patrick JanigaMr. & Mrs. Jeffrey JohnsonMs. Barbara JurasekMs. Joanne KahnDrs. Olga Karman & Owen BossmanMs. Janet Kaye & Mr. Dan KushelMs. Ellen KeableMr. & Mrs. John KearnsMr. & Mrs. David KellyMr. & Mrs. Will KeresztesMs. M. Lucy KoglerMr. William C. KotheMr. & Mrs. Jon KrausThe Kresge FoundationMr. & Mrs. Robert J. KresseMr. John KryderMs. Norma Jean Lamb & Ms. R. Irene DwigansMr. & Mrs. Don E. LawrenceMr. & Mrs. Hal LeaderMr. & Mrs. Richard LeeMs. Jennifer LesterDr. & Mrs. Joel LevinDr. & Mrs. George LevineMs. Theodora LewandowskiThe Library Foundation of Buffalo & Erie CountyMs. Lorna LippesMr. & Mrs. Richard LipsitzMs. Elizabeth LonerganMr. Patrick Long & Ms. Sandra Block, MDMr. & Mrs. Leo A. LoubereMs. Christine Lovett-SchausMs. Sandra LudwigThe M&T Charitable FoundationMr. James MagavernDr. Irving MasseyMs. Gillian M. McCainMs. Sandra C. McCarthyMr. John McClesterElsie P. & Lucius B. McCowan Private Charitable FoundationMs. Kathy McFarlandMs. Mary McGorrayMr. Paul F. McGrathMrs. Sandra McPherson-CarrubbaMedaille College, Speak Your Mind & Shape Your WorldMs. Marilyn MendelsonMr. & Mrs. Robert L. MillerMs. Anna L. MoskalThe Mulroy Family FoundationNational Endowment for the Arts Native American Community ServicesNew York Council for the HumanitiesNew York State Council on the ArtsMs. Phyllis J. NewmanMr. & Mrs. Sanford NobelMr. & Mrs. Robert NolfiMs. Susan Nusbaum & Mr. Ron Van BlarganMs. Nancy NuzzoMr. & Mrs. John OddoMr. & Mrs. Donald A. OgilvieThe John R. Oishei FoundationMr. Kevin & Mrs. Janet O’Leary Ms. Judith G. Olin

6

thank you to our donors

Page 4: Just Buffalo Literary Center 2011 Annual Report

StAtEMENt OF ACtiVitiES FOR thE YEAR ENDED JUNE 30, 2010

SUPPORt AND REVENUE

UNREStRiCtEDSupport Earned Revenue Net assets released from restrictions tEMPORARiLY REStRiCtED Support Net assets released from restrictions

tOtAL SUPPORt AND REVENUE EXPENSES Program Services General and Administrative Fundraising tOtAL EXPENSES iNCREASE iN NEt ASSEtS Net assets at beginning of year Net assets at end of year

$151,381 200,475 332,707

332,707 (332,707) $684,563

$520,572$63,600

$31,011$615,183

$69,380

$134,606$203,986

54 StAtEMENt OF ACtiVitiES FOR thE YEAR ENDED JUNE 30, 2010

UNREStRiCtED NEt ASSEtS Support Earned Revenue Net assets released from restrictions tEMPORARiLY REStRiCtED NEt ASSEtS Support Net assets released from restrictions tOtAL SUPPORt AND REVENUE EXPENSES

Program Services General and Administrative Fundraising

tOtAL EXPENSES iNCREASE iN NEt ASSEtS Net assets at beginning of year Net assets at end of year

$151,381$200,475$332,707

$332,707($332,707)

$684,563

$520,572 63,600 31,011 $615,183

69,380

134,606 $203,986

Foundations

Federal, State and Local Grants

Individual and Corporate Donations

Earned Income

Fundraising

General and Administrative

Arts Education Programs

Literary Programs

Foundations

Federal, State and Local G

rants

Individual and C

orporate D

onations

Earned In

come

Fundraising

General and A

dministrativ

e

Arts Educatio

n Programs

Literary Pro

grams

foundations$126,177 – 19%

federal, stateand Local Grants $300,958 – 44%

arts education Programs

$153,084 – 25%

earned income$200,475 – 29%

individual and corporate donations

$56,953 – 8%

fundraising$31,011 – 5%

General andadministrative$63,600 – 10%

Literary Programs$367,488 – 60%

tOtAL REVENUE – $684,563 tOtAL EXPENSES – $615,183

Literary PrograM

FaCts

200,000Community members

were reached with literary articles, publications and

news

10,690Adults and students

attended Babel, and other literary readings and events

2,800People were reached with our weekly Literary Buffalo

E-Newsletter

1,025Participated in Spotlight

on Youth Open Mics and interdisciplinary

Performances

340Writers and artists

participated in literary programs and events

An Individual Retirement Account can be a valuable tool to accomplish one’s objectives to benefit charity, both at death and in some circumstances, during one’s lifetime. At death, an IRA will pass to the Account owner’s designated beneficiaries. The Account will be included in the decedent’s estate for purposes of determining whether estate tax is due. In addition, in the case of a traditional IRA, the beneficiaries will have income tax consequence as distributions are received. In those circumstances where both estate tax and income tax are due, the combined tax payable can consume a significant portion of the Account assets. A person in these circumstances who is charitably inclined would be well advised to use an IRA as the means to satisfy his or her charitable intentions, since the gift to charity will qualify for an estate tax charitable deduction and the charity will receive the IRA distributions income tax free. Insofar as lifetime giving is concerned, a person having attained the age of 70 1/2 may direct a distribution of as much as $100,000 from his or her IRA to charity without causing the amount of the distribution to be included in his or her income. Moreover, the amount of the distribution will count for purposes of determining whether the donor has satisfied the IRA minimum distribution

using an ira as a vehiCLe For CharitaBLe giving

Editor’s Note: Since first being enacted by Congress in 2006, the IRA Charitable Rollover has allowed individuals to collectively donate millions of dollars to non-profit organizations such as Just Buffalo Literary Center.

by Paul a. Battaglia

requirement. Under current law, however, this opportunity is only available for distributions made in 2011. It should be noted that distributions that are excluded from income under this provision are not taken into account in determining the donor’s deduction from charitable deductions. The tax benefit to the donor is the exclusion of the distribution from income, and thus, from “adjusted gross income”. This may be very helpful in some cases, since adjusted gross income is the starting point for many calculations such as the threshold for the deduction of medical expenses (7.5 percent of adjusted gross income) and miscellaneous expenses (2 percent of adjusted gross income). Thus, by reducing adjusted gross income, this technique may increase the amount of such expenses which may be deducted. The foregoing discussion is a broad overview of the topics. One should consult with his or her tax advisors to determine the application of these concepts to one’s personal circumstances.

Serving as a board member of Just Buffalo Literary Center for more than 16 years, Paul A. Battaglia is a partner at the law firm of Jaeckle Fleischmann & Mugel, LLP. He has engaged in tax practice for more than 30 years and lectures frequently on tax law.

in addition to thrilling the local community, the

Babel literary lecture series drew audience members from nine

states and Canada. More than 10,000 program

participants and visitors came through our doors at the Western New York

Book Arts Center.

stateMent oF aCtivities For the year ended June 30, 2010

annuaL rePort …a summary of our audited financial statements / Please contact our offices should you wish to receive the complete report.