'Tis the Season

SmartMoney

As you start writing holiday seasonchecks to your favorite charities, you maywant to find out how efficiently themoney will be spent. A recent issue of rated charities in several differentareas, with emphasis on how muchof the money collected went directly tothe charity's programs rather than tofund-raising or administrative costs.Some category leaders include the following:Health/Research, Cystic FibrosisFoundation; International Relief/Development,Project HOPE; and Conservation/Wildlife, Sierra Club Foundation.If you're not sure how well your charitywill handle your contribution, ask for itsIRS 990 form, which it must file with thegovernment. You can check on the organization'strack record at one of theonline charity rating sites, such as www.give.org or www.guidestar.org.