You can make your last gift of the holiday season one of the best.

You can feed a hungry neighbor by making a donation to the San Francisco Food Bank.

Every week, the San Francisco Food Bank sources, sorts and distributes between 6 and 10 tractor trailer loads full of fruits and vegetables. They turn each $1 donated into $9 of food.

Give your community and your spirit one more holiday gift. Help the Food Bank today.

We want to share advice that we have been giving to a lot of year-end tax planning clients: spend money before Friday and save on your 2009 taxes.

Individuals and many business calculate their income on a cash basis in calendar years. For those taxpayers, paying business expenses and deductible personal bills by Thursday midnight will decrease your 2009 net income and the corresponding tax bill.

Some common spending we've suggested to businesses include purchasing supplies and equipment and the paying of all invoices. That's right! Pay your CPA today, lower your 2009 net income, and owe less in 2009 taxes.

For individuals we've suggested making the second property tax payment, paying January's home mortgage installment, and examining stock portfolios to create gains or losses as needed.

If your tax year ends December 31st, there's still time to make a difference on your the tax bill!

Often managers think that keeping a staff member motivated is the employee's job, and the employee thinks the responsibility for motivation really belongs to the manager.

"In an ideal world, motivation would come exclusively from within," explains Christine Corelli. "More often than not, however, it's up to management to maintain employee morale."

As an owner/manager, can you give your employees motivation? Are you a "boss" to your staff or a "leader" of your team?

You want to be your own boss and have started your own business — or, maybe your 2010 New Year's resolution is to take the leap into business ownership.

Congratulations!

Before engaging attorneys or accountants or other professional support, we suggest that new owners talk with other entrepreneurs for first-hand advice and war stories. A great resource for help is the non-profit SCORE.

While you're checking SCORE out, snap up the top tips of fellow business owner Bill Lampton.