• Residents can receive local, state, federal and Red Cross assistance at the following locations:

Fallbrook: Fallbrook Community Center, 341 Heald Lane

Ramona: Ramona Community School, 1710 Montecito Road

Rancho San Diego: Cuyamaca College, 900 Rancho San Diego Parkway, El Cajon.

Rancho Bernardo: Glassman Recreation Center, 18448 West Bernardo Drive.

• AT&T Inc. will give 2,000 GoPhone devices with $10 in air time to residents who were ordered to evacuate. The phones will be available at all company-owned AT&T retail locations and at the local community assistance locations in Fallbrook, Ramona, Rancho Bernardo and Rancho San Diego.

• The Internal Revenue Service says those affected by the fires will have until Jan. 31, 2008, to file returns and pay taxes on items due on or after Oct. 21. The IRS said its computers identify taxpayers located in the covered disaster area and apply automatic filing and payment relief. Taxpayers in the disaster area also have the option of claiming disaster-related casualty losses on their federal income tax return for either this year or last year. Go to http://www.irs.gov.

• Nearly 5,000 volunteer openings are available for activities such as sandbagging and serving as information and referral operators at 211 San Diego. Spanish-speaking operators are especially needed. Go to http://www.volunteersandiego.org.

• The Child Abuse Prevention Foundation is seeking donations and volunteers to assist with its effort to collect items for abused and neglectedchildren further displaced by the wildfires. Go to http://www.capfsd.org or call (858) 278-4400.

• Former San Diego Charger Charles Dimry has collected sporting equipment for local youth athletic leagues whose players and coaches were affected by the fires through his Carlsbad training center, Velocity Sports Performance. Go to http://www.velocitysp.com/carlsbad.

• The Burn Institute has created the Varshock Fund to assist the family of 15-year-old Richard Varshock, who was critically burned in the Harris Fire and is undergoing care at the UCSD Burn Center. The family lost their home. Call (858) 541-2277 or go to http://www.burninstitute.org.

• Firefighters and Red Cross volunteers can receive complimentary tickets to Moonlight Stage Productions' "The Magic Fire Nov. 1 through 18 at the Avo Playhouse, 303 Main St. Call (760) 724-2110.

• Those who donate to charities listed on http://www.beckabrigade.com can receive a free digital book, "Becka and the Big Bubble."

• Helpful information for homeowners and homeowner association boards and association managers is available at the Community Associations Institute Web site at http://www.caionline.org/recovery.

The following Web sites provide information to those affected by the fires:

• Comprehensive local listing of help for disaster survivors: http://www.sdcountyrecovery.com

• United Policyholders, a nonprofit that helps people with insurance companies: http://www.unitedpolicyholders.org.

• California Insurance Commissioner: http://www.insurance.ca.gov or call the consumer hotline at (800)-927-4357.

• Rossi's Pizza will donate 50 percent of proceeds from all meals beginning today through Nov. 2 and Nov. 6 to Nov. 9 at 156 S. Rancho Santa Fe Road, San Marcos. Call (760) 727-4747.

• New Venture Christian Fellowship is collecting items including blankets and toiletries and is establishing home clean-up teams. (760) 721-7777.

• Foot Solutions in Encinitas, Oceanside and Temecula is donating new shoes to the American Red Cross and collecting gently used shoes. Also, a $10 donation will be made for every shoe or orthotic purchase through Nov. 30. Call (760) 634-1600.

• Advanced Tri-Star Designs is offering free service for Ramona victims. Call (760) 317-6324 or go to http://www.advancedtsd.com.

• Disaster Unemployment Assistance is available to those affected by the fires. For eligibility guidelines and more information, go to http://www.edd/ca.gov/fleclaim.htm or call (800) 300-5616.

• Chris Austin Photography is offering free family photos to those who have lost theirs. Go to http://www.chrisaustinphotography.com.

• California-based United Animal Nations is offering financial assistance grants of up to $500 to pet owners in need. Go to http://www.uan.org.

• Wooden-and-mesh sifters to help fire victims search for jewelry and other items are available at Home Depot, 1001 North El Camino Real. Call (760) 943-9600.

• Donate toiletries or clothing at the Fallbrook Moose Lodge No. 1992, 842 S. Main St. Those in need may pick items up there as well. Call (760) 728-8670.

• Tony's Treasures/Castle Treasures at 114 E. Mission Road, Fallbrook is collecting donations such as clothes and furniture. Call (760) 728-3188.

• Flexcar is waving its annual membership fee and donating vehicle use to individuals and organizations. Locations are listed at www.flexcar.com or by calling (877) FLEXCAR.

• The San Diego Animal Support Foundation has foster owners ready to take dogs, cats and horses. Go to www.sdshelters.com/news/MoreTVPets.html.

• The SPCA has a California Wildfire Animal Foster Care Program. Go to www.SPCA.com/volunteer to register.

• Greene Music of San Diego will lend free pianos to fire victims. Call (858) 586-7000 or go to www.greenmusic.com.

• The Jewish Community Disaster Fund will provide assistance to Jewish families and others in need. Call (858) 571-3444 or go towww.jewishinsandiego.org.

• Westfield is using all of its malls nationwide as collection points for fund through Nov. 10. Donations that will go directly to the American Red Cross to assist in local fire relief.

• The Child Abuse Prevention Foundation is seeking donations and volunteers to assist with its effort to collect items for abused and neglected children further displaced by the wildfires. Go to http://www.capfsd.org or call (858) 278-4400.

• Door to Door Storage Inc. is offering two free months of storage to victims of the fires. Call (888) 410-3667.

• The North County Times, San Diego's CW/Channel 5 and the McCormick Tribune Foundation have teamed up to create a fire relief campaign.

The foundation will match at least the first $500,000 raised at 50 cents on the dollar, with additional matching funds available. Contribute online at www.nctimes.com or call toll-free (877) 686-7482. Make checks payable to NCT/CW5 Fire Relief Campaign and mail to Fire Relief, c/o North County Times, 207 E. Pennsylvania Ave., Escondido, 92025.

• The San Diego Foundation is collecting donations. Go to www.sdfoundation.org or call (619) 235-2300.

• San Diego County residents who have lost homes or income can apply for food stamps. Call (866) 262-9881.

• CaliforniaVolunteers has connected more than 8,000 people to local volunteer centers. To volunteer can call (800) 750-2858.

• Petfinder.com has initiated a call center service to assist displaced families find temporary homes for their pets. Call (866) 654-4732 or go towww.petfinder.com.

• The city of Poway is accepting monetary donations for fire victims. Checks should be made payable to the Poway Rotary Club and placed in an envelope marked "Poway Fire Victims." Drop envelopes in the overnight box in the parking lot of Poway City Hall, 13325 Civic Center Drive; or mail to the Poway Rotary Club, P.O. Box 184, Poway, 92074.

• Palomar Family Counseling Service Inc. will provide free counseling. Groups will be conducted at offices in Escondido, Poway and Fallbrook. Call (760) 741-2660 in Escondido; (858) 748-3610 in Poway; and (760) 731-3235 in Fallbrook.

• PostalAnnex is offering six months of free private mailbox rental and up to five corrugated boxes to any family who lost a home in the wildfires. Participating stores are listed at www.postalannex.com/freemailbox.

• SightSpeed PRO is being offered free to businesses in San Diego affected by the fires.

Call (619) 379-4396 or e-mail sue.huss@comunicano.com or pcsathy@sightspeed.com.

• Coldwell Banker Residential offices in San Diego County are open as drop-off points for items such as toiletry or clothing for the American Red Cross or for delivery to local shelters.

• The Desert AIDS Project in Palm Springs is offering shelter and medical services for people with HIV/AIDS who lost their homes. For more information, call (760) 323-2118.

• The Ralphs/Food 4 Less Foundation has established collection points in stores throughout Southern California to make cash donations in canisters at checkstands.

Safeway Inc. and Vons also are accepting donations in stores.

• The San Diego-Imperial Counties Labor Council has opened a center to help union members affected by the fires. Call (619) 641-0074 or (619) 0095.

• To connect with the Federal Emergency Management Agency online registration site and call centers go to www.fema.gov and click on "Apply for Assistance" or call (800) 621-FEMA (3362). The TTY number is (800) 462-7585.

• U-Haul is providing 30 days of free storage services at the following North County locations: U-Haul Storage Carlsbad, 6175 Paseo Del Norte; U-Haul Mission Avenue, 950 W. Mission Ave., Escondido; U-Haul Center Oceanside, 802 S. Coast Highway; U-Haul Center of Poway, 13210 Poway Road. Call (888) STORAGE.

• The National Latino Research Center is collecting donations for displaced farmworkers and their families in North County. Call (760) 750-8567.

• Operators from the Governor's Office of Emergency Services will match donations to disaster efforts across Southern California.Companies can call (800) 750-2858 between 8 a.m. and 10 p.m. to make in-kind donations. Call (800) REDCROSS or (800) 257-7575 (Spanish), or go to at www.redcross.org.

• The Burn Institute is seeking donations for its special assistance fund for burn survivors and their families. Call (858) 541-2277 or go to www.burninstitute.org.

• Operation Homefront's Southern California chapter will help military families who have lost homes and possessions. Call (866) 424-5210 or go to www.operationhomefront.com/socal.

• Free counseling by telephone is available by calling toll-free (866) 342-6892.

• The Neighborhood House Association has reopened its programs and services to fire victims and NHA clients. Programs include HIV/AIDS transportation, senior nutrition services, adult day health care and more. Call (858) 715-2642.