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Lakewood, Colo., photo taken December 20, 2004-Nancy E. Friedman (top) and husband Steve C. Posner with their son Daniel Posner-Friedman,5, made sure they droped off donations at the JeffCo Action Center in time to make charitable donations count as a write off for their 2004 tax returns. Denverites Nancy E. Friedman and Steve C. Posner have just published "Who Needs It: Tax Exempt Organizations in Your Neighborhood That Need What You Have to Donate." PHOTO BY EVAN SEMON/ROCKY MOUNTAIN NEWS

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