Modern Day Bridge Fundamentals (Session 1)

In this class we will using Pat Harrington’s Play and Learn Bridge series, focusing on the cards in front of us and discussion around those cards. After the third class, even those that have never seen cards before will be able (and encouraged) to get together to play a few hands outside of class time. No extra materials are required (just a deck of cards and four people).

Learn the fundamentals of modern day bridge!  Research has shown that regular bridge playing improves reasoning skills and long- and short-term memory. You’ll feel the neurons firing not only while you play, but long after.

During this class you will learn the following.

  • Welcome, tricks, declarer, dummy, declarer planning, opening lead
  • Playing in No Trump, Playing in a trump suit, Choosing a contract
  • Introducing Bidding and hand evaluation, common opening bids
  • 1NT Opener and responses
  • Opening one of a major suit, and responding

Cost

$190.00

Date

Apr 01 2025

Time

1:30 pm - 3:30 pm

Location

The Cottage
30 Sir Francis Drake Blvd., Ross CA 94957

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IRS Guidelines for Gifts from Donor Advised Funds to Support MAGC Events

Thank you for your interest in giving to the Marin Art & Garden Center events from your Donor Advised Fund (DAF) or Family Foundation.

We sincerely appreciate your generosity and support!

To ensure your gift follows the current IRS guidelines for DAF/Family Foundation support of an event, we would like to share the below guidelines with you.

  • Raffle tickets, tickets to galas and other special events, auction items, and benefits conferred in connection with a DAF/foundation grant are not permitted.
    • IRS has specifically ruled that fair market value associated with fundraising events cannot be separated, a practice known as “bifurcation.”
      • For example, with Edible Garden, if the price of the ticket is $200 and the FMV fair market value (non-tax-deductible amount) is designated to be $50, the donor must pay from sources other than her DAF/foundation for the full value of the ticket ($200) and not just for the non-tax-deductible amount ($50).
    • We recommend you confer with your financial advisor to confirm if any of these examples of how donors may still use their DAF to support an event would work for you:
      • A donor could sponsor the event, and not attend, and pay fully out of the DAF/foundation.
      • A donor could sponsor the event using DAF/foundation funds and attend by purchasing an individual ticket through non-DAF/foundation funds.
      • A donor could sponsor the event, join the event as a guest of another donor/table guest, and pay fully out of the DAF/foundation.
      • A donor could sponsor the event and host the afforded number of people at their chosen level as long as they pay for the seats at the lowest ticket price ($200 for Edible Garden) outside of their DAF.
        • As an example, a $1,500 sponsor that covers 2 guests, could pay for their sponsorship with $400 from a different source of funds, and then give an additional gift of $1,100 out of their DAF.

 

Please email Tod Thorpe, Director of Development at tod.thorpe@maringarden.org to discuss your gift to Marin Art and Garden Center