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In-Kind Donations A guide to unlocking unlocking hidden resources or your organization
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Table o Contents Overview .................................................................................................................2 What are “in-kind” donations? .............................................................................. ............................................................ .................. 3 Why accept “in-kind” “in-kind” donations? ................................................................... .................................. ........................................ .......3 3 How donors beneft rom giving in-kind donations ............................................. ................................ .............4 4 What is Ormita .......................................................................................................5 Trading “In-Kind” “In-Kind” Donations ......................................................... ........................ ........................................................ ....................... 6 Global Product Placement and Sourcing ..............................................................7 National Distribution Channels ............................................................................8 Facts and Figures about Non-Cash Trade ........................................................... 0 The Process ........................................................................................................... Roles and Responsibilities ...................................................................................4 Marketing Support ...............................................................................................5 The New York York Times Times (Beyond the Git o Cold, Hard Cash) .............................. 6
© Ormita International Limited. All rights reserved worldwide. This book is intended as a ree resource to assist Non-Prot Organizations in getting the most out o the Non-Prot In-Kind Donation Program and is not intended or recommended or any other purpose. It may be reely distributed on the condition that it is not altered any way. Although we have taken great care to ensure the accuracy o the inormation and advice in this book, neither Ormita International Limited, Ormita International LLC nor any o our licensees, guarantees the correctness, relevance or accuracy o anything in this document or any web resource linked to rom this document. Ormita International, its owners and related companies / related individuals disclaims responsibility or any direct or indirect damage or loss resulting rom the use o this document and any direct or indirect loss or damage resulting rom reliance on inormation published herein. The service oering described in this document is subject to change without notice.
Overview In his book, the Mystery o Capital, Hernando De Soto calls unproductive, unsold assets “dead capital” and estimates there is 9.3 trillion dollars of it world-wide. Unsold production time, empty rooms, rooms , unlled advertising space, vacant appointment time, depreciating inventory, inventory, mislabelled stock, end-o-line items, last seasons merchandise, entry tickets or idle assets are all items which can be donated to non-proft organizations organizations in need . For some businesses, providing in-kind donations to organizations doing good work in their community is the easiest way they can support you. They may may not be able to provide direct nancial donations, but it’s ar easier or them to simply share resources or expertise they already have. Unortunately, Unortunately, due to lack o storage capacity, issues with handling, inappropriateness o the donated item or other logistical issues, many non-prot organizations turn away a constant supply o substantial in-kind donations, most o which end up in landlls. Ormita oers the opportunity or your organization to accept virtually any in-kind donation and turn it into things that you need. • Using the Ormita trading platorm, your organization can trade unwanted in-kind donations or essential goods and services that you need. • There is little to no handling o the products by your organization. • Our sta is courteous and proessional and will always treat your donors with respect, ensuring that they will return to your organization the next time they have a charitable donation to make. • We strive to make donating a hassle ree experience. • There is no ee or our service to your organization or your donors. • You You receive the maximum possible return rom donated goods and services. • Our solution is environmentally riendly and socially responsible.
There are billions o dollars o goods and services just waiting to be accessed by your organization through the Ormita in-kind donation program.
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“Supplement your cash with new “in-kind” donations? An “in-kind” donation is a contribution o time, service or goods made by a donor to help support the operations or services provided by your organization. It isn’t cash. Thereore Thereore the donor does retain a degree o control over the donation. This doesn’t occur when a donor gives you a cash donation. Because o this “relationship”, donors products need to be used eectively and eciently. eciently. They also need to know that their product is not going to end up on-sold to a competitor or an existing cash customer. Some examples o in-kind donations include: • Books • Food supplies • Medical kits • Oce equipment • Printing • Rereshments • Telecommunications equipment
Why accept a ccept “in-kind” donat donations? ions? . You . You can acquire goods and services that you need without spending cash The cash you save can be used to pay or other products or services that you have not been able to acquire through the Ormita donation process.
2. Expands your capacity Your organization can suddenly acquire goods and services which you otherwise might never have purchased. More printing, radio advertising, better equipment etc.
3. Builds relationships Approaching a prospective donor and receiving an in-kind donation provides an opportunity or that person or organization to support your cause without actually investing any cash. I the donor likes how the donation issue is handled, gets a tax benet or nds that their product is placed in a new market, they may take an even greater interest in the activities o your organization. An in-kind donation can be the beginning step o a substantial rela tionship.
4. Provides a way or your donors to continue giving during tough times An in-kind git’s market value value can be more than double the value o a cash donation rom the same donor, since the git’s cost to the donor is only the product’s marginal cost, which might be only hal o its market price. Moreover, many corporations have spare capacity that they could put to use or nonprots at a negligible extra cost to themselves; or example, transportation or shipping companies may have spare container space; IT consultancies, temporarily underutilized communications engineers.
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How donors beneft rom giving in-kind donations Manuacturers, Wholesalers Wholesalers and Retailers • Takes excess product o-market, thereby retaining the market value or their goods. • Tax-deductible benets may be greater than income received rom a sale. • Creates savings in warehouse space, disposal costs and sta time • I they plan to close or consolidate a warehouse or distribution centre, it may be more cost-eective to donate that inventory rather than move it to another location. • Helps to reduce waste and meet environmental goals. • Sta and customers want to see their surplus goods going to people in need rather than to the dump. • Donated goods are generally only deductible at cost (not market value). Using the Ormita In-Kind Donation Program their donation is eligible or a tax deduction at ull retail value. • Ormita eectively converts items which a charity may not be able to directly use into goods and services they need. • A single email or phone call to Ormita can take all o their surpluses o their hands.
Service Industries • Allows or a ull retail value tax deduction or surplus time, space, unsold seats or service-related oerings. • Provides a creative way or sta to give to their nominated charities without the need or time-o or cash rom their pockets. • Can help ull a company’s company’s philanthropic, environmental and/or social welare goals and translate into goodwill.
General Benets or Businesses • Businesses who donate trade credits receive the up-ront tax benets at the time o donation even though they may may only earn the trade credits at a later date. • Allows businesses to tie their giving to your sales or customer activities without spending any additional cash to do so.
When a business makes a donation to charity it comes out o their proft margins. In-kind donations are a way to reduce their idle production time, increase sta loyalty, loyalty, create goodwill and publicity and access tax deductions.
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What is Ormita Ormita acts as a clearinghouse or the trade o excess capacities, goods and services through a combination o online e-commerce, clearing, 24 hour telephone brokering and independent licensees and brokers. At the core o the business is an electronic trading platorm that allows participants to trade their excess capacity or unsold time or: • Cash-fow enhancing products and/or services (advertising, media, public relations, special promotions, new product lines, lines , employee rewards, customer incentives etc). • Already budgeted or products and/or services. • Investments in new micro-enterprise and small businesses. Rather than promoting direct trade between participants the Company brokers trades through a centralized marketplace.
. Transactions are recorded in a centralized “ledger” which records the value o the items purchased (debit) and sold (credit) - much like a clearinghouse does or stocks, or a commercial bank does or checks. 2. This ledger system utilises a “trade credit” as a method o accounting with 1 Trade Trade Credit = $1. 3. Just like any brokerage rm, Ormita receives a cash commission on each transaction. 4. Non-prot donor and recipient transactions are not subject to this commission as they all within the boundaries o the Company’s Company’s Corporate Social Responsibility Charter.
Radio Station • Donates $2000 worth o Advertising • Sells Advertising
Printer • Sells Printing • Buys Advertising • Buys Accounting
Accountant • Buys Advertising • Buys Printing • Donates to Charity
Charity • Receives Donations • Buys Printing • Buys Accounting
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Tradi rading ng “In“In-Kin Kind” d” Dona Donatio tions ns Ormita provides non-prot organizations the option to exchange their donated goods or services with other organizations in return or things that they need. Instead o trading goods and services directly, a non-prot organization will list their donated product with Ormita and sell it to another organization or “Ormita “Ormita Credits”. Ormita Credits record the real market value or the products or services acquired by each organization. 1 Ormita Credit = $1 or the sake o book-keeping. These Credits can then be used to acquire other market-value goods or services without the need or cash.
Receives an oer or some donated school books
Charity
School
Needs some school books
Needs a photocopier
Community Group
Receives an oer or some donated printing credit Needs some medical equipment
Receives oer or donated medical equipment
Welare Organization
Receives oer or a donated photocopier Needs some printing
Ormita enables charities to tap into a donation source that: • is dicult or many charities to handle • may require additional experience/expertise • is currently a tiny part o overall charitable giving • could add 10 to 30 percent to a charity’s charity’s annual donations
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Global Product Placement and Sourcing Ormita operates its own inrastructure in 38 locations on 5 continents. We have local contact points across the United States, Australia, New Zealand, Italy and the United Kingdom as well as regional contacts in the major cities o 44 countries. Ormita can place donated products into new markets, allowing companies to trial their products, create brand awareness or their goods and services and establish a presence in an a new or expanding market while contributing to your organizations welare.
Countries where we can place, and source, donated products include: Australia
Denmark
Lithuania
Scotland
Argentina
Estonia
Malaysia
South Arica
Belgium
Finland
Mexico
Spain
Bahrain
France
Netherlands
Sweden
Brazil
Guatemala
New Zealand
Switzerland
Bulgaria
Hungary
Norway
Thailand
Canada
Ireland
Pakistan
Turkey
Chile
Israel
Panama
United Kingdom
Croatia
Italy
Poland
Cyprus
Japan
Peru
United States o America
Czech Republic
Latvia
Romania
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National Distribution Channels Australia Adelaide Gold Coast Bunbury Campbelltown Canberra Dubbo
Gosord Hobart Kalgoorlie Kuala Lumpur Mandurah Newcastle
Penrith Perth Tamworth Townsville Wollongong
United States o America Atlanta Austin Baltimore Boise Boston Chicago Columbus Dallas Denver
Detroit Fort Worth Houston Las Vega Vegass Los Angeles Memphis New York York City Newark Orlando
Philadelphia Phoenix Pittsburgh Salt Lake City San Francisco San Jose Seattle Tampa Washington
United Kingdom Basildon Birmingham Blackburn Blackpool Bolton Bradord Bristol Chelmsord Coventry Derby Dundee Edinburgh
Glasgow Gloucester Hudderseld Ipswich Kingston upon Hull Leeds Leicester Liverpool London Manchester Newport Norwich
Nottingham Oxord Peterborough Plymouth Preston Reading Rotherham Saint Helens Sheeld Swansea Swindon Watord
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National Distribution Channels New Zealand Auckland Christchurch
Dunedin
Wellington
Genova Messina Padova Palermo Rome
Taranto Torino Verona St. Vincent
Italy Bari Bologna Brescia Cagliari Florence
Facts and Figures about Non-Cash Trade According to the World Trade Organization 15% o world trade is conducted on a non-cash basis. basis . This includes direct trade, git-culture, counter-trade/reciprocal trade (oten ound between governments and multi-national organizations) and non-government currencies (community currencies, regional currencies, git vouchers, loyalty loyalty points & air-points) a ir-points) and is thereore worth approximately USD $2.79 trillion dollars o the estimated USD $18.6 trillion dollars o world trade (2004 World World Bank gures). More recent gures are currently unavailable but it is known that global trade rose in 2004 by 21% (world merchandise exports rose by 16% to $7.3 trillion, while commercial services ollowed closely with a growth rate o 12% to $1.8 trillion) and it is estimated that this rise has carried steadily stea dily onwards through to 2006, making non-cash trade orecast at between $3.37 trillion (2005) and $4.08 trillion (2006). The International Reciprocal Trade Trade Association (IRTA) targets trade credit use at 4% o business spending. With business spending making up 10% o the USD $34 trillion dollar economy – utilizing trade is a USD $136 billion dollar opportunity. opportunity. • Non-cash trade, in one orm or another, accounts or nearly 30 percent o the world’s total business.1 • The National Association o Trade Trade Exchanges, The The International Journal o Hospitality Management and the Michigan State University together claim that approximately 70% o all Fortune 500 companies utilize oset trading.2 • According to the Association o Advertising Agencies, eight out o ten corporations engage in excess capacity exchange. 3 • Approximately 65% o all New York Stock Exchange-listed companies engage in excess capacity exchange.4 • In 1994, on the 60th anniversary o the Swiss WIR excess capacity trade system, annual volume in reached 2.5 billion Swiss Francs (over $2 billion US dollars) and boasted 80,000 members nationally.5 The WIR also enjoys a membership base o nearly 20% o all Swiss businesses in a country o only 7 million people. 6 • At its peak in 2001-2002, an estimated 6 to 10 million Argentines participated in the Red Global de Trueque local commodity exchange system, including doctors, manuacturers, and even railways, turning over approximately 6 billion US dollars per annum in transactions and accounted or approximately 15% o Argentina’s Argentina’s mean personal income. 7 • According to the International Reciprocal Trade Trade Association approximately 400,000 businesses engage in ormalised non-cash transactions in the United States .8
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3 4 5 6 7
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(2004)., Department o Commerce Fact Sheet. USA DOC. Schmidgall, R.S., Damitio, Damitio, J.W. (1999)., Bartering Bartering activities o the Fortune 500 and hospitality lodging rms., Michigan State University, International Journal o Hospitality Management American Association o Advertising Agencies. (2003). (2004)., Annual Report, National Association o Trade Exchanges Lietaer, B & Belgin, S. (2004)., O Human Wealth: Wealth: Beyond Greed & Scarcity. Galley Edition. Valentini, E. (2003)., Switzerland’s WIR System and Barter Worldwide, International Trade Currency System Stodder, J. (2007).,Residual Barter Networks and Macro-Economic Stability. Stability. Rensselaer Polytechnic Polytechnic Institute at Hartord, Hartord CT. (2004)., Fact Sheet, International Reciprocal Trade Association.
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The Process 1. Analyse your existing expenses Review your current budget and look or expenses that you may be able to substitute or goods o r services acquired through the Ormita Non-Prot Donation Program. Make a list o these expenses along with specics (i.e. photocopier toner or a Minolta SCX-1010, 500 single person tents o any color etc).
2. Brainstorm a list o “wants” Write down all o the things you would like to acquire i you had access to additional unds.
3. Calculate the value total o what you need Add your “needs” “needs” and “wants” together and calculate the rough value o these products and services at ull market value.
Remember – everything you want can be yours. The beauty o the Ormita Non-Prot Donor Program is that you do not need to source any o the things you want directly rom companies – all you need to do is locate products and services which other non-prots or businesses may be interested in trading. In return, they may acquire goods and services you need and trade them back to you. By working together to acquire a large range o “promised” goods and services, services , non-prot organizations can exchange these gits with one another on a non-cash basis a nd ull their needs. No delivery needs to take place until a “buy” or “sell” has occurred and, in most cases, the donor will arrange delivery ree o charge. (Where this does not occur the recipient may have to pay their own reight costs.)
4. Research existing and potential donors Any business who supports your current activities is a great potential donor. Use the internet, phone book and connections established by your volunteers and identiy those organizations that may have surplus products or time, brand power, and most importantly, similar values and mission as your group. Your Your donors should support your aims (they are donating to your charity even though the product may end up somewhere else). Once you have identied these organizations - research them. It is important to understand how they operate and who to talk to i you wish to solicit an in-kind donation. It is always important to remember: while Heinz Foods may be the perect group to supply you a particular product you need directly, directly, i it is not local then you are better o o talking to businesses who you can access easily and then trade their product using Ormita or other goods and services you need. The benet to the donor is the same – and you receive even greater access to donated products and services than beore. Every non-prot is eectively “pitching in” to grow the pool o o available goods and services or one another.
5. Meet with potential donors Contact the organization and schedule a meeting with their owner, public public aairs executive or a manager with decision-making power. Explain to the individual the nature o the conversation you would like to have – to discuss options or in-kind donations which, in turn, will generate publicity or them, increase their sta moral, boost their brand image and recover lost income by turning it into a tax deduction. I a donor is local in several markets but not present in others, there may be an additional benet or them to have their product traded into another country where they are looking to gain market exposure.
Ormita has a donor product brochure and power-point presentation which you are able to customize or your own use when visiting with potential donors.
6. Analyse their needs • Clearing surplus stock (in some instances donating is cheaper than destroying surplus products) • Corporate Social Responsibility requirements • Create positive publicity • Entry into oreign markets • Increase brand awareness • Moving warehouses • Taking seasonal products o-market • Tax benets • Trialling new products o-market
7. Submit your request Customize the Sample In-Kind Donation Solicitation Letter provided in the Ormita Toolkit Toolkit and deliver the letter and accompanying materials to the appropriate decision-maker in the organization. Give the organization reasonable time to review and approve the donation request and to negotiate the acknowledgements they want in exchange. Follow-up the letter with a personal visit or telephone call.
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8. Fill out the In-Kind Donation Form Once the organizations has conrmed that they are interested in donating, have them complete an In-Kind Donation Form. This orm is an “oer to supply” only and is subject to another charity or organization wishing to take the oered goods or services. Send this orm into Ormita.
9. Ormita will market the donation and, in return, nd you what you need Ormita will market the donation to other organizations at ull-retail value. Once the donation has been accepted, Ormita will arrange the logistics o reight a nd ullment on your behal. You You will now receive credit to acquire goods and services rom other non-prots – and businesses – within the Ormita commerce network. You You can access products online, in our weekly newsletter or directly rom your assigned Broker.
The entire process rom ro m receiving donation “oers” through to settlement settle ment and acquisition o o your own goods and services may range rom 10 – 90 days. Patience is a virtue. As more businesses and non-prot organizations participate in the programme, more oerings will become available and the process will become aster. Accounting or the value o donated goods and services is done on a “ull market value” basis. Where a donated product is slow to move, there may be a need or a discount to speed up the process. This This is entirely up to you.
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Roles and Responsibilities Non-Prot Organizations Responsibilities • Familiarize its employees and volunteers with the eatures and benets o the Ormita In-Kind Donation service. • Issue a joint-press-release about the partnership. • Publish inormation about Ormita in its newsletter at least once every 12 months. • Identiy suitable donors and speak to them directly about giving in-kind donations to your organization. • Have them ll out an In-Kind Donation Form . • Where you have talked directly to them about how you will handle the donation process: submit the completed In-Kind Donation Form to Ormita. • Monitor your account online and, once the donation is sold to another organization, access the credits received rom the sale to acquire your own needed goods and services.
Ormita Responsibilities • Provide Non-Prot Organizations with sales and marketing material to assist with the promotion o the In-Kind Donation Program to their donors. • Provide training material to educate their employees and volunteers regarding the Ormita range o solutions. • Issue joint press releases about the organization joining the program and the benets o the InKind Donation Program. • Handle all aspects o the exchange process, including marketing the donated goods received to other members o Ormita, crediting your donor account and helping you acquire other oered needed products and services in return. • Handing all customer enquiries in a proessional manner.
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Marketing Support All Ormita Non-Prot Organizations are backed by wide-ranging resources available through Ormita’s sales and marketing support teams.
Sales Support I required, the Ormita sales orce can work with the organization to capitalize on in-kind donation opportunities, including in participating in joint sales calls. To make a sales call booking email a
[email protected] or call your assigned Client Director.
Marketing Material Ormita will provide the organization with access to our online Marketing Library which contains a range o valuable materials to help promote in-kind giving to their donors. Material includes sales presentations, solutions bries, brochures and case studies.
Newsletter Ormita keeps its non-prot partners up-to-date with news about goods and services that are available through e-mail newsletters.
Online Trading Non-Prot Organizations can buy and sell online, request pricing, check their account balance, change their details, manage sub-accounts, transer credits and more.
24x7 Telephone Support Ormita oers 24x7 telephone support to help each o our non-prot partners nd what they are looking or in an emergency.
Training Ormita knows that the best trained and best prepared partners achieve greater success. Ormita has invested in eective education and training resources which it provides to its partners.
Logo Usage Approved organizations may use the Ormita logo to promote their association with Ormita. Please see the Ormita Corporate Brand Manual or the rules governing the use o our logo.
Public Relations Support When a key transaction is successully closed, Ormita works with the organization and the customer to spread the word.
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November 12, 2007
Beyond the Gift of Cold, Hard Cash By Deborah L. Jacobs AMONG the items that Tom Bird gave to charity last year was what he considered a “lingering asset” on his personal balance sheet: the domain name, farm.com, which he retained when he and his business partner sold their Silicon Valley Valley record storage company, First American Record Management (FARM) in 1999. Sensing a ready market for the dormant address, Mr. Bird, who is now a venture capitalist, approached the Boston Foundation about taking it. The charity readily agreed, and within a month sold it for $200,000. Mr. Bird got a corresponding tax write-off for his donation, which had cost him nothing but a nominal registration fee 18 years earlier and annual renewal fees. The contribution is one example of how innovative donors and open-minded charities are moving beyond traditional gifts of cash and marketable securities and beneting from donations of noncash assets. Although Although real estate remains the most popular type of noncash gift, charities have also accepted tangible personal property like art, jewellery and collectibles, and intangible assets like patents or shares in a closely held business. Statistics are scarce, but Ruben D. Orduña, vice president of the Boston Foundation, said that most of the organization’s organization’s larger gifts last year included a noncash asset. “Often the kinds of assets that wealthy people have available to donate are things other than cash and marketable securities,” Mr. Orduña said. Such donations require donors to navigate potential tax traps, have the property appraised, and nd an appreciative recipient who will most often sell the asset. But for those who make the effort, it provides an alternative to checkbook philanthropy and a way to still give regardless of stock market performance. Bryan Clontz, president of Charitable Solutions, a Jacksonville, Fla., rm that helps charities liquidate noncash assets, said he got more calls about these types of donations when the market was down.
As with publicly traded securities, there are tax incentives for the donor to make gifts of property that has gone up in value, said Ralph E. Lerner, a lawyer with Sidley Austin Brown & Wood, in New York. One is the savings in long-term capital gains tax, which is 15 percent for sales of appreciated business interests and real estate held at least 12 months, m onths, and 28 percent for tangible personal property like art and collectibles. Since the charity is tax exempt, it generally pays no tax when it sells the asset. In the best-case scenario, you can also deduct the fair-market value of the asset at the time of the donation, rather than what you paid for it. When making gifts to a public charity, charity, donors are entitled to a deduction for up to 30 percent of adjusted gross income.
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Any deduction that can’t be taken in the year of the donation — say, because the donor’s income isn’t high enough — can be carried forward up to ve years. Alistair Barnes, a property manager with Global Special Risks in Houston, gures that his donation of a 3 percent share in the company, a privately held insurance rm, two months before its May 2007 sale, will entitle him to a $292,000 deduction in April. For tangible personal property, something you can touch and move, a restriction known as the related-use rule applies. For your donation to qualify for a full fair-market value deduction, the charity must use the asset in a way that is related to its exempt purpose, said Conrad Teitell, a lawyer with Cummings & Lockwood in Stamford, Conn. Otherwise, your income-tax deduction is limited to your basis in the asset (what it initially cost you) or its fair market value, whichever is less. The related-use rule is not a problem for gifts of art to a museum with similar works in its collection, but it affects other types of gifts to institutions that plan to convert them to cash. Some clients are surprised to nd themselves constrained by this rule when they donate items to be auctioned at the annual church or school bazaar, said Laura Peebles, a director with Deloitte & Touche in Washington. Gifts of real estate are not subject to the related-use rule. One of the more unusual ones was a tandem crypt donated to the University of California at Los Angeles. Situated at Westwood Memorial Park, a cemetery where many Hollywood stars are buried, the crypt was near Marilyn Monroe’s grave, said Judith Pillon, director of the ofce of gift planning at U.C.L.A. The university sold it to someone in the entertainment industry for $100,000, Ms. Pillon said. There are many ways to contribute real estate and reap large tax benets, but these donations carry complications of their own, said David T. Leibell, a lawyer with Wiggin and Dana in Stamford, Conn. Most charities prefer that the property not be mortgaged because it can run afoul of various tax law restrictions. Moreover, the nonprot, as if it were buying the property, must check for liens and be sure there are no environmental hazards that would require cleanup obligations under federal law.
Charities are not bashful about looking a gift horse in the mouth. Jane Wilton, the general counsel of the New York Community Trust, said that one time the group declined a gift of a Brooklyn gas station because it was concerned about environmental hazards.
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AUSTRALIA AUSTRALIAN CAPITAL TERRITORY Canberra (02) 6160 1477 NEW SOUTH WALES Campbelltown Dubbo Gosord Newcastle Penrith Sydney Tamworth
(02) 4602 4115 (02) 5804 5111 (02) 4304 1501 (02) 4016 6127 (02) 4702 0513 (02) 8197 7017 (02) 5711 1203
QUEENSLAND Brisbane Gold Coast Sunshine Coast Townsville
(07) 3121 9657 (07) 3166 5304 (07) 5313 3411 (07) 4795 0409
SOUTH AUSTRALIA Adelaide
(08) 7423 0109
TASMANIA Hobart
(03) 6281 4775
VICTORIA Melbourne
(03) 9095 3402
WESTERN AUSTRALIA Bunbury Kalgoorlie Mandurah Perth
(08) 9774 0105 (08) 9051 5200 (08) 9512 8010 (08) 6465 9631
ITALY Bari Bologna Brescia Cagliari Firenze (Florence) Genova Messina Padova Palermo St Vincent Taranto Torino Verona
NORTH ISLAND Auckland Wellington
(09) 974 9159 (04) 974 9061
SOUTH ISLAND Christchurch Dunedin
(03) 974 9041 (03) 974 8014
UNITED STATES OF AMERICA
COLORADO Denver (021) 519 1421
UNITED KINGDOM BBasildon Birmingham Blackburn Blackpool Bolton Bradord Bristol Chelmsord Coventry
0133 291 7004 0138 260 5000 0131 606 0044 0141 421 0051 0145 249 8010 0148 461 0011 0147 339 5000 0148 269 0011 0113 358 0166 0116 330 0033 0151 151 0211 0203 355 1381 0161 421 0177 0163 337 0011 0160 391 1010 0115 817 0011 0186 557 6041 0173 351 7070 0175 239 9006 0177 221 7010 0118 331 0020 0170 927 0000 0174 471 0000 0114 301 0004 0179 267 6001 0179 329 6077 0192 337 9010
NEW ZEALAND
080 214 9618 0511 990 7661 030 207 7648 070 773 8241 055 535 7643 010 893 7302 ARIZONA 090 896 8832 Phoenix 049 859 7942 091 619 3644 CALIFORNIA 016 687 1130 Los Angeles 099 987 1038 San Francisco 0111 983 9445 San Jose 045 485 8775
ROMANIA Bucharest
Derby Dundee Edinburgh Glasgow Gloucester Hudderseld Ipswich Kingston upon Hull Leeds Leicester Liverpool London Manchester Newport Norwich Nottingham Oxord Peterborough Plymouth Preston Reading Rotherham Saint Helens Sheeld Swansea Swindon Watord
0126 843 0010 0121 264 0130 0125 441 0010 0125 358 0011 0120 423 0001 0127 444 9121 0117 361 0030 0124 576 0050 0247 699 8602
(602) 427 5620 (323) 443 0233 (415) 358 1808 (408) 538 0208 (303) 997 1666
DISTRICT OF COLUMBIA Washington DC (202) 380 3223 FLORIDA Tampa Orlando
(813) 200 4844 (321) 281 3766
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(678) 298 3210
IDAHO Boise
(208) 906 1188
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(773) 337 4770
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(443) 692 0121
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(857) 524 5135
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(313) 733 2939
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(702) 446 0899
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(973) 741 6884
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(347) 527 7677
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(215) 695 3040 (412) 360 8450
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(901) 328 7278
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(512) 499 2345 (214) 461 4818 (817) 439 6909 (713) 820 9464
UTAH Salt Lake City
(801) 618 0488
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(206) 691 8191
HEADQUARTERS AUSTRALIA PO Box 638 Booval, QLD, 4304 Facsimile: (07) 3123 5908 Email:
[email protected]
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[email protected]
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[email protected]
Ormita is a registered trademark o Ormita International Limited and/or its aliates. Other names may be trademarks o their respective owners.
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