Gifts you make today for immediate use are known as Outright Gifts, and there are many ways to make them. An outright gift, sometimes called Gifts-In-Kind, is a voluntary transfer of property made without strings attached. With an outright gift there is no continuing duty or obligation owed to the donor, the person or organization receiving the donation or to any other person. The recipient is entitled to utilize the gift as it sees fit and for whatever purposes it sees fit. This is also referred to as an unrestricted gift.
Gifts of Real Property
Tangible Personal Property
Bargain Sale
Other Personal Property
Securities
Mutual Fund Shares
Gifts of Real Property
Real property includes all gifts of real estate. Most of the time gifted properties will be sold. In other instances, it may be kept as an investment. The temple can accept gifts of real property, both improved and unimproved, after review and in consultation with our Development office. Real property is simply real estate — a home, condo, commercial property, farm, or other land.
Temple donors may want to contribute real estate such as their residence, vacation home, farm, ranch, commercial property, or undeveloped land. Usually, we accept gifts of real estate if there are no restrictions placed on selling the property. Temple of the Goddess reserves the right to accept or refuse any and all property donations. Real property can be donated as an immediate gift or may be part of your planned giving donation. (See Planned Donations) The real property donation is worth the property’s fair market value, which can only be established by an independent appraisal.
The temple can accept mortgaged property though the transaction is subject to “bargain sale” rules. [According to the IRS, a bargain sale occurs when property is sold to a charity at a price less than fair market value or when it is mortgaged or otherwise encumbered. In these circumstances, the donor has made a charitable gift and a sale. The sale element of such a transaction may have capital gains consequences. These transactions, because of their complexity, should be closely examined by the donor’s tax advisor.]
You can also donate your home to the temple and continue to live in it for the rest of your life. This form of gifting is most suitable for older donors who can expect to remain in the property until death. The arrangement is irrevocable and the donor is still responsible for all taxes and upkeep of the property. A tax deduction is allowed in the year the gift is arranged.
NOTE: Under U.S. Treasury regulations, a donor must pay for any initial appraisal made on the property. Unless waived by Temple of the Goddess, it is the responsibility of the donor to cover any costs involved in an environmental impact study, title search, and other related studies or tests.
Tangible Personal Property
Gifts of tangible personal property include, but are not limited to, cash, securities, cars, boats, furniture, computers, stamp collections, books, jewelry, and coins, as well as intangibles such as art work, royalties, patents, and copyrights. Donations of tangible personal property are deductible if they are legitimately appraised and satisfy the “related use” standard set by the IRS.
A donation of tangible property is deductible for the full fair market value (up to 30% of your adjusted gross income) if it meets two conditions. Your gift must be documented by a legitimate appraisal and must satisfy the “related use” standard.
“Related use” means that the temple must be able to use the gift in a way that is related to or furthers its mission. Property that does not satisfy the “related use” standard may still be deducted, but only for the cost basis of the property, subject to a limit of 50% of your adjusted gross income. The five-year carryover rule for the deduction applies in both cases
To make a formal transfer of your gift, you can simply write a “letter of intent to donate” that identifies the specific property you are gifting and includes a signed statement of your intent to transfer it to Temple of the Goddess. The exchange is complete on the date when ownership or legal title is transferred. We suggest you speak to your financial advisor and review IRS Publication 561 which outlines the methods in which the IRS requires you to determine the value of donated property.
http://www.irs.gov/pub/irs-pdf/p561.pdf
Temple of the Goddess appreciates your gifts of tangible personal property and we accept most any gift that is useable or can easily be sold to help provide support for one of our many temple programs.
Securities and Mutual Fund Shares
Securities could include shares of corporate stock or mutual funds, bonds issued by corporations or governmental agencies, stock options or other options. Stocks, which have appreciated in value, are attractive to use for charitable gifts as they allow the donor to make a rather significant gift that involves less out-of-pocket cost. Capital gain taxes on the appreciation in value are avoided. Mutual fund shares, like securities offer an income tax deduction for the gift value and will lower your current tax liability. In addition, stocks may be donated outright or used to create an income-producing gift. Either way, you select the purpose of your gift to help Temple of the Goddess grow and fulfill its mission.
Please contact us at DevelopmentOffice@TempleoftheGoddess.org if you have any questions.
Note: The information on this site is not intended as legal, tax, or investment advice. For such advice, please consult your legal, accounting, or other professional advisors to confirm the accuracy and applicability of information and current IRS regulations governing non-cash charitable contributions.

For almost two decades Rev. Xia has walked the path of the divine feminine, committed to her role as an inter-faith ambassador for the Pagan Community. Among her many articles, an essay entitled Paganism: Out of the Closet and into the Fire, originally written for her son’s school in Pasadena for a Diversity in Religion series, has been reprinted countless times. Additionally, she has written numerous mythological and ritual works centered around archetypal studies of the Goddess including Rites of Passage: A Goddess Ritual for Women, which aired on The Learning Channel–showing Pagan rites for Maiden, Mother, and Crone. She also produced and facilitated that segment for The Learning Channel. Additional articles include: Ritual and the Art of Alchemy, The Mythology of Nature, The Legacy of Creation Myths, The Myth of Matriarchy, and Secret Garden of the Feminine. She is completing a non-fiction book entitled, Feminine Alchemy: The Ritual Art of Cooking, a book of healing through Goddess archetypes which has been on the back burner for many years.
My specific Priestess Path I wish to dedicate myself to is sacred circles. This means that my truest spiritual ecstasy comes from ritual in community with others. This is a large circle that includes not only planning and performing ritual, but also creating ritual art such as building altars, teaching ritual, making video…
Marcella, our youngest priestess, has been a professional actor for many years. She is a graduate of the Los Angeles County High School for the Arts. Other training includes Viewpoints/Suzuki with Anthony Byrnes, Voice-Over Workshops with Sharon Mack, and the Royal Academy of Dramatic Arts in London, a Shakespeare Intensive. Her theater credits include The Cherry Orchard, A Midsummer Night’s Dream, and The Wizard of Oz. Her film credits include, Punch-Drunk Love, A Host of Trouble, and Kids in America. She has co-starred on various television shows, such as NCIS, Boston Legal, The O’Keefe’s, and Malcolm in the Middle. Awards encompass 1st Place in the 2005 and 2006 DTASC Shakespeare Competition / monologue, 1st Place 2005 RoleAbout / Cold Reading, 1st Place 2005 RoleAbout / Classical Monologue, and was the Silver Medalist ROP Outstanding Student in TV/Film.
I have been following the path of the goddess for over 30 years. As an artist, I have always been interested in the mutual influence between the personal and political, private and communal, spiritual and artistic expression.
God was strictly male in the forties. And the males in my life were minor demi-gods to be obeyed without question. Father, priests, especially Monsignor, policemen, doctors–they protected me, taught me, molded me. My teachers (grade and high school) were Catholic nuns, but they were under the supervision and control of the priesthood.
Introduction—the beginning February, 1986
Haize Rosen has worked professionally as an actress, dancer and choreographer for 20 years. Haize is also an energy-light worker, certified in Thai massage and Hellerwork. To complement her work in the healing arts, Haize is a certified assistant mid-wife, and has a thriving doula practice. As a dancer, Haize has studied Balinese, The Orishas of both Africa and Brazil, and Classical Indian Dance in the style of Odissi. She has choreographed such renowned musicals as Guys and Dolls, Fiddler on the Roof, Little Shop of Horrors, and Grease. Haize recently wrote and starred in her one-woman shop, Country Colored Girl, which chronicled her family history in a small town in Alabama. She has studied ballet with Joy Finch, and acting at Lee Strausberg. Haize has worked rehabbing children at Juvenile Hall and taught theater and dance professionally in workshops throughout Los Angeles. The ordination onto her Priestess path in Temple of the Goddess is a culmination of her life’s work and provides an opportunity for Haize to apply her knowledge and skills in new and effective ways in the world. 

