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                                Do I have clients who care deeply about their local community?
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                                Do they want to receive maximum tax benefit for their charitable contributions under federal law?
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                                Would they like to stay personally involved in the use of their gift dollars?
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                                Are they interested in creating a personal or family legacy in their community?
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                                Do they place a priority on sound financial management of their contributions?
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                                Are they considering the creation of a private foundation but concerned about cost, grants requirements, and administrative complexity?
