Coldwaterwarning coldwaterwarning.com is a nonprofit 501 (c) (3) corporation in Minnesota. The purpose of this corporation is to reduce through education the chance of accidental drowning due to the effects of cold water on young swimmers and to honor the memory of Brian James Jacobson, age 9, who drowned in the cold water of a lake at his home in southern Minnesota on Friday afternoon, April 30, 2004. Three projects are the web page, a spring media promotion, and a swimming curriculum add-on. A tax deductible donation can be sent to coldwaterwarning.com via PayPal on the web or to coldwaterwarning.com, po box 1880, St. Paul, MN 55101-0880 Contributions are deductible under section 170 of the Internal Revenue Code. coldwaterwarning.com is qualified to receive tax deductible bequests, devises, transfers or gifts under section 2055, 2106 or 2522 of the Code. Suggestions and comments are welcomed. Our email address is info@coldwaterwarning.com. This site is dedicated to the memory of Brian James Jacobson, age 9, who drowned in cold water on 4-30-04.