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E N E <br />AG <br />K rks and <br />pen space <br />BYears of Parks <br />1906 0 2006 <br />A DIVISION Of PUBLIC WORKS <br />1820 ROOSEVELT BLVD. <br />EUGENE, OREGON 91402 <br />(541) 682.4800 <br />FAX (541) 682.4882 <br />WWW.EUGENE-OR.GOV/PARKS <br />July 13th, 2006 <br />Dee Feldman <br />70 W. 24th <br />Eugene, OR 97405 <br />Dear Dee: <br />This letter is to acknowledge the receipt of your donation in the amount'of $145 for the <br />installation of a memorial tiles along the main path in the Hays Memorial Tree Garden in <br />Alton Baker Park. The tile will be placed in the garden's circular entryway and the <br />inscription will read: <br />JoAnn Howard <br />Live... Love... Laugh <br />PARKS AND OPEN SPACE PLANNING <br />PARKS MAINTENANCE <br />URBAN FORESTRY <br />NATURAL RESOURCES <br />EUGENE' <br />The Internal Revenue Code section 170 (c) allows deductions for charitable contributions <br />or gifts to or for the use of a state or any political subdivision if made exclusively for <br />public purposes. The Hays Memorial Tree Garden is a public purpose project of the City. <br />Since the City is a political subdivision of the State, and the growth of Hays Memorial. <br />Tree Garden is being undertaken for public purposes, contributions for this garden will be <br />allowed as deductions by the contributors, subject to other limitations on deductions <br />imposed by Section 170. <br />Thank you for your support of the growth and beautification of Hays Memorial Tree <br />Garden. Should you have any questions or concerns regarding your donation, please do <br />not hesitate to contact Carrie Peterson, Park Development Coordinator at 682-4907. <br />Sincerely, <br />Carrie Peterson <br />Eugene Parks and Open Space Planning <br />