Planned Giving / Legacy Circle

We’ve been in the southern Indiana for 50 years taking care of your neighbors…
and we will serve the community for 50 more!

MISSION STATEMENT

Help Us Help Our Fellow Community Members to Remain
Independent As Long As Possible with these

Ways to Make a Planned Gift to LifeSpan Resources.

Many ways to give—your legacy to create.

At LifeSpan Resources, we welcome the opportunity to work with you and your advisors to evaluate your charitable giving strategy. Use the list below to learn more about potential giving options, each with certain tax benefits. Every situation is different, so it’s important to examine your charitable goals, lifetime income needs and family situation.

Together we can begin the process, determine what works best for you, choose the concepts that will help you realize your objectives and put this valuable plan in place.

A note about Charitable Income Tax Deductions:

Many charitable gifts qualify for an income tax deduction. These deductions are subject to limitations based on your adjusted gross income (AGI). For gifts to qualified public charities like ours, those limits are 60% of AGI for gifts of cash, 30% of AGI for gifts of long-term appreciated assets (such as stock or real estate), and 50% of AGI for other non-cash gifts. Excess gift amounts can typically be carried forward for up to five years.

Starting in 2026, there are two new limitations:

1. A new “giving floor.” Only gift amounts that exceed 0.5% of AGI qualify for a charitable income tax deduction. For example, if your AGI is $300,000, only gift amounts over $1,500 are eligible for a deduction.

2. A new cap on deductions for high earners. If you are in the top 37% tax bracket, the tax benefit of your charitable deductions is limited to 35%.

In addition to these new limits, there is a deduction for cash gifts. Even if you do not itemize, you can deduct up to $1,000 ($2,000 for joint filers) for cash gifts to qualified charities (not including donor-advised funds), making even modest gifts more rewarding.

We greatly appreciate your consideration of making a planned gift to support our clients who need our assistance remaining independent.

• Charitable Bequest – A Gift in Your Will
• Gift of Stock
• IRA Gift
• Gift of Retirement Account Assets
• Gift of Charitable Remainder Trust
• Gift of Real Estate
• Gift of Life Insurance
• Other Planned Gifts

Remember: meals on wheels, transportation, and in-home help can be that priceless gift to make an individual’s last years comfortable, peaceful, and pleasant. It’s what we ALL would want!!

LifeSpan Resources has partnered with a local financial planning firm, Baird, and a Chartered Advisor in Philanthropy to help philanthropic individuals plan for positive impact and to help create strategies that consider tax implications for charitable giving. Our financial planning partners can:

• * Facilitate planning for philanthropic impact in the context of wealth strategies
• * Help coordinate charitable giving strategies in partnership with your CPA and estate attorney that account for tax implications
• * Help you understand how LifeSpan Resources will utilize your planned gift to have the maximum impact and benefit to clients and the community

To be connected with our financial planning consultant, please directly contact:

Kate Biagi-Rickert, MSW, CAP, FCEP
Vice President, Charitable Solutions Officer, Baird<
500 W. Jefferson Street, Suite 2600
Louisville, KY 40202
502-588-1208
kbiagirickert@baird.com

THANK YOU for considering a Planned Gift to LifeSpan Resources!