CHATTANOOGA, Tenn. – Traditions bring up fond memories of time spent with family and friends. They remind us that we need a break from our hectic schedules, get together and really enjoy those little things in life such as eating roasted turkey (or maybe tofurkey!) and dressing; baking pumpkin pie; reading The Night Before Christmas; giving and receiving presents; baking cookies just for Santa and the elves, decorating the tree with that ornament made in first grade or dusting off the box that holds the magical Christmas village.
It’s important to spend that quality time together creating memories. This year, make some new family traditions by exploring some of Chattanooga’s top holiday experiences – together.
Make planning easier by booking a special holiday hotel package that includes accommodations and attraction tickets, and maybe even an elf tuck-in service!
Top Chattanooga Holiday Experiences

Go ice skating at the new outdoor rink on the riverfront, explore a nocturnal fantasyland with nearly one million star-bright twinkling lights high atop Lookout Mountain, hop on board a train for a North Pole adventure, sing Christmas carols and dance with Santa on a river cruise, meet coral reef Santa divers, build creative gingerbread houses, and watch the lighted boat parade complete with fireworks.
Thanksgiving and Christmas Meals

Take a break this year from preparing a large holiday meal. Get together at one of Chattanooga’s delectable restaurants that are offering special holiday meals. Just think… no cleanup!

Non-Traditional Gifts – Chattanooga Style 
  It’s challenging trying to figure out the perfect gift for everyone on your Christmas list. Will they love it? Will they re-gift it? Give your loved ones special hands-on experiences they can enjoy by themselves or together as a family.

New Year’s Eve Celebrations
  The holidays will come and go quickly and then it’s time to ring in the New Year. The NYE party you go to can be one of the biggest festivities of the year – if you know where to party. Celebrate in Chattanooga, with a variety of family-friendly and adult options.

Holiday Accommodation & Attraction Packages
  Make your Chattanooga Holiday Adventure a weekend getaway. There are a variety of hotel packages that include overnight accommodations and tickets to attractions. For the families with little ones, there’s an elf tuck-in service and for the couples, there are lovely B&B packages.

WASHINGTON ― The Internal Revenue Service today reminded individuals and businesses making year-end gifts to charity that several important tax law provisions have taken effect in recent years. Some of the changes taxpayers should keep in mind include:

Rules for Charitable Contributions of Clothing and Household Items
Household items include furniture, furnishings, electronics, appliances and linens. Clothing and household items donated to charity generally must be in good used condition or better to be tax-deductible. A clothing or household item for which a taxpayer claims a deduction of over $500 does not have to meet this standard if the taxpayer includes a qualified appraisal of the item with the return.
Donors must get a written acknowledgement from the charity for all gifts worth $250 or more. It must include, among other things, a description of the items contributed.

Guidelines for Monetary Donations
A taxpayer must have a bank record or a written statement from the charity in order to deduct any donation of money, regardless of amount. The record must show the name of the charity and the date and amount of the contribution. Bank records include canceled checks, and bank, credit union and credit card statements. Bank or credit union statements should show the name of the charity, the date, and the amount paid. Credit card statements should show the name of the charity, the date, and the transaction posting date.
Donations of money include those made in cash or by check, electronic funds transfer, credit card and payroll deduction. For payroll deductions, the taxpayer should retain a pay stub, a Form W-2 wage statement or other document furnished by the employer showing the total amount withheld for charity, along with the pledge card showing the name of the charity.
These requirements for the deduction of monetary donations do not change the long-standing requirement that a taxpayer obtain an acknowledgment from a charity for each deductible donation (either money or property) of $250 or more. However, one statement containing all of the required information may meet both requirements.

Reminders
The IRS offers the following additional reminders to help taxpayers plan their holiday and year-end gifts to charity:

·         Qualified charities. Check that the charity is eligible. Only donations to eligible organizations are tax-deductible. Select Check, a searchable online tool available on IRS.gov, lists most organizations that are eligible to receive deductible contributions. In addition, churches, synagogues, temples, mosques and government agencies are eligible to receive deductible donations. That is true even if they are not listed in the tool’s database.

·         Year-end gifts. Contributions are deductible in the year made. Thus, donations charged to a credit card before the end of 2014 count for 2014, even if the credit card bill isn’t paid until 2015. Also, checks count for 2014 as long as they are mailed in 2014.

·         Itemize deductions. For individuals, only taxpayers who itemize their deductions on Form 1040 Schedule A can claim deductions for charitable contributions. This deduction is not available to individuals who choose the standard deduction. This includes anyone who files a short form (Form 1040A or 1040EZ). A taxpayer will have a tax savings only if the total itemized deductions (mortgage interest, charitable contributions, state and local taxes, etc.) exceed the standard deduction. Use the 2014 Form 1040 Schedule A to determine whether itemizing is better than claiming the standard deduction.

·         Record donations. For all donations of property, including clothing and household items, get from the charity, if possible, a receipt that includes the name of the charity, date of the contribution, and a reasonably-detailed description of the donated property. If a donation is left at a charity’s unattended drop site, keep a written record of the donation that includes this information, as well as the fair market value of the property at the time of the donation and the method used to determine that value. Additional rules apply for a contribution of $250 or more.

·         Special Rules. The deduction for a car, boat or airplane donated to charity is usually limited to the gross proceeds from its sale. This rule applies if the claimed value is more than $500. Form 1098-C or a similar statement, must be provided to the donor by the organization and attached to the donor’s tax return.

If the amount of a taxpayer’s deduction for all noncash contributions is over $500, a properly-completed Form 8283 must be submitted with the tax return.

IRS.gov has additional information on charitable giving, including:

·         Charities & Non Profits

·         Publication 526, Charitable Contributions

·         Online mini-course, Can I Deduct My Charitable Contributions?

By Melinda Myers
Liven up your holiday décor with lights, a bit of glitz and some colorful blossoms this season.
Start by gathering greenery from your landscape. Use needled evergreens like pines and firs, broadleaf evergreens like boxwood, holly and evergreen magnolia as well as junipers and arborvitaes to create wreaths, swags, centerpieces and garland. And don’t forget to include cones, holly berries, crabapples and the bluish-colored fruit of junipers.
Be selective as you prune your trees and shrubs when collecting these materials. Use sharp bypass pruners that have two sharp blades and will make a clean cut that closes more quickly. Make your cuts above a healthy bud, where the branches join another branch, or back to the main trunk. Take only a few branches from each tree or shrub to maintain the plants’ beauty.
Place freshly cut greens in a cool location away from heaters, fireplaces and open flames. Set them on colorful fabric or paper to catch the sap and avoid damaging your woodwork and furnishings.
Check your greenery for freshness every few days. The needles, leaves and stems should bend, but not break. Replace dried greens with fresh materials.
Then brighten up the display with some cool burning LED lights. Create a mantle display or centerpiece with the help of LED pillar lights. Or add a string of LEDs to your garland. Look for something unusual like pine cone string lights (gardeners.com) to add sparkle and charm to your display.
If you have artificial greens that could use a facelift, add fresh berries, cones and seedpods for a more natural look. Increase the glitz with the help of silver and gold metallic paint or glitter. Paint milkweed, lotus and other pods and then tuck them into the greens. Painting allium seedheads white will add the appearance of flowery snowflakes in your indoor arrangements and outdoor container gardens.
And don’t forget the fresh flowers and flowering plants. Poinsettias are a long-time favorite, but you may want to change things up with Amaryllis, spring flowering bulbs and lily of the valley. Look for unusual varieties or combinations to increase your enjoyment. Combine large flowered amaryllis with small flowering bulbs like star of Bethlehem. Or go for a unique size shape or flower color like that of the Honeybee Amaryllis with its beautiful yellow flowers that are sure to brighten your days.
Add a few flowers to your greenery and houseplants for some instant color. Stick your greenery and flowers in dampened floral foam to create a long-lasting holiday centerpiece. Or place cut flowers in floral picks and set them in dish gardens and houseplants to brighten things up. Then swap out the flowers as they fade.
And consider making a few extra planters or centerpieces to give as holiday and hostess gifts this year.
Now is the time to put on your gardening shoes, grab the pruners and get started decorating for the holiday season ahead.
Gardening expert, TV/radio host, author and columnist Melinda Myers has a master’s degree in horticulture and has written over 20 gardening books, including Can’t Miss Small Space Gardening and the Midwest Gardener’s Handbook. She hosts The Great Courses “How to Grow Anything” DVD series and the nationally syndicated Melinda’s Garden Moment segments. Myers is also a columnist and contributing editor for Birds & Blooms magazine. Her web site,www.melindamyers.com, offers gardening videos, podcasts and monthly tips.