2. Each year thousands of families in Indiana face the fear of
having a child with a life-threatening illness or injury.
Oftentimes these families must travel from the comforts of
their home to Riley Hospital for Children and other
Indianapolis-area hospitals for specialized medical
treatment. The Ronald McDonald House®
of Indiana has
been providing these families with a comfortable,
affordable and caring "home-away-from-home" for 23
years.
With your help we can continue to provide families with a
refuge from the hospital, where they can cook a meal,
share a laugh, shed a tear and find comfort during difficult
times. You can make a gift of love that will extend beyond
your lifetime. Please contact the Ronald McDonald House®
at 317-269-2247 for more information.
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Ronald McDonald House®
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I I

3. LEAVE A LEGACY 3
FROM THE DIRECTOR TABLE OF
CONTENTS
My name is Tami Tarpley, and I am proud to serve as national director for the LEAVE
A LEGACY
®
public awareness campaign conducted by the National Committee on
Planned Giving, an organization that serves charitable fundraisers and estate-planning
professionals across the United States.
I hope that in this special supplement, you will learn more about how easy it is to leave
a bequest to charity, as well as other types of planned-giving options that are available to
you.
I also believe you will be inspired by the donor stories shared on these pages, which
prove that you can make a difference in the lives that follow through a bequest -- large or
small -- to the charity of your choice.
Americans are a generous people, so why is a program like LEAVEA LEGACY nec-
essary? While it is true that more than 80 percent of Americans contribute to charitable
organizations throughout their lifetimes, research conducted in 2000 indicates that only
8 percent of people chose to continue this support through a charitable bequest.
Just consider the overwhelming support Americans provided to victims of the Sept.
11, 2001, terrorist attacks or, more recently, those devastated by the Indian Ocean
tsunami.
If we could harness that spirit of giving and motivate just 20 percent of Americans to
leave a charitable bequest, the current number of charitable bequests would more than
double. Imagine the impact we could have if each of us remembered a favorite charity in
our will or estate plan.
Since its creation in 1994, LEAVEA LEGACY has grown from a successful, month-
long media campaign designed to promote the value of bequest giving in the Columbus,
Ohio, area into a unified, national movement that operates daily in more than 165 com-
munities in the United States -- with an additional 24 programs in Canada.
Through local LEAVE A LEGACY programs, dedicated volunteers are actively pro-
moting the importance of bequest giving in partnership with charities and businesses of
all sizes through the use of a nationally produced media campaign kit, special events and
much more.
The public response has been overwhelming, and we look forward to continued
growth in the coming years.
In partnership with our friends at IBJ Corp., I believe we have created a publication
that is both informative and inspirational. To learn more about LEAVE A LEGACY,
please visit our newly expanded national Web site at www.leavealegacy.org or call the
National Committee on Planned Giving at (317) 269-6274.
I thank you for your interest in making a difference in the lives that follow!
Sincerely,
Tami Tarpley
National LEAVE A LEGACY® Director
Writing a Will....................................4
Giving Love.......................................5
IRA: A Nest Egg For Retirememnt
And Beyond....................................13
Star Award.....................................13
Sharing Love For Art........................8
How Much Do You Leave
Your Heirs?........................................9
Joy’s House .......................................10
IRA Rollover Legislation..................11
Bequest Helps Symphony...............12
Indiana Bequest.............................13

4. WRITING A WILL
How to broach the subject, get
started
■ BY NIKKI NICHOLS
For many, writing a will is an
uncomfortable, even depressing, sub-
ject. It forces us to confront the unsa-
vory subject of death.
Because facing our own mortality
can be intimidating, many people die
without wills. In fact, an Associated
Press news story published late in 2004
reported that 42 percent of Americans
do not have a last will and testament in
place at the time of their deaths.
If you are having a hard time build-
ing yourself up psychologically to write
a will, be comforted you are not alone.
But also heed this warning: If you don’t
have a will, you’re giving up control of
a vitally important piece of your legacy:
your last wishes.
Wills: A public image problem
It’s a plain and simple truth: Settling
an estate can be a sticky situation.
Many estates are settled not only with
the distribution of assets but with a fair
amount of family squabbling and gen-
erally prickly behavior. This uncom-
fortable ritual usually occurs at the
height of grief, and any perceived
imbalances could lead to years of fami-
ly discord and emotional trauma.
To save your family needless
heartache and uncertainty, make sure
you consult with a professional, and be
sure to understand that being specific
about your intentions is of critical
importance when writing the will.
Remember charity in your will
At the core of the LEAVE A LEGA-
CY® campaign is the message that we
should all do our part to make a differ-
ence in the lives that follow. The idea is
to choose charities of your choice at
whatever amount works best within
your resources and make a charitable
bequest to that organization.
What is a bequest?
A charitable bequest is simply a dis-
tribution from your estate to a charita-
ble organization through your last will
and testament. There are different kinds
of bequests. For each, you must use
very specific language to indicate the
precise direction of your assets and to
successfully carry out your final wishes.
In any charitable bequest, be sure to
name the recipient accurately. A
bequest to “The Cancer Society” might
go to national headquarters, when you
meant it to go to the affiliate in your
community.
Whether it’s a hospital that showed
you particularly compassionate care, an
animal shelter you valued, an arts
organization that brought you enjoy-
ment, or an educational institution that
helped you with scholarships, that char-
ity depends on donors.
Listed here are some common types
of bequests and some sample bequest
language to help familiarize you with
the process of writing a will. These
guidelines are not meant to be a
substitute for the professional advice
you receive from a trained estate attor-
ney or financial planner.
Specific bequests
Specific bequests are made when a
particular item or property is
bequeathed for a designated purpose.
(i.e., instruments bequeathed to the
local school district for use in music
education; dollar funds to be used in the
operation of a school or church.)
Specific bequest language: “I give,
devise, and bequeath to NAME OF
CHARITY/LOCATION, the sum of
$_______ (or a description of a specif-
ic asset), for the benefit of NAME OF
CHARITY to be used for the following
purpose: (state the purpose). If at any
time in the judgment of the trustees of
NAME OF CHARITY it is impossible
or impracticable to carry out
exactly the designated purpose,
they shall determine an alternative pur-
pose closest to the designated
purpose.”
General bequests
General bequests are legacies left to
certain people or causes that come from
the general value of the estate and are
made by designating a specific dollar
amount, a particular asset or a fixed
percentage of your estate to the cause of
your choice.
See WILL page 14
4 LEAVE A LEGACY

5. GIVING WITH LOVE
Small town janitor surprises
school with $80,000 dollar gift
■ BY NIKKI NICHOLS
Jack Eggers was a living snapshot of
simpler times gone by. He wasn’t into
frills, never subscribed to cable, didn’t
drive his car much, preferred to grow
his own food, and steered clear of the
big city never straying far from tiny
Amo, Ind., where he was born and
raised.
Eggers, a school janitor, preferred to
live a poor man’s existence. A year after
his death, however, he showed that his
poor man’s life was really a façade.
Eggers was saving every penny so
someday after he was gone, he could do
some good.
He accomplished his wishes by
leaving sizeable bequests to the school,
church, and community he loved.
Todd Crosby is the principal of Mill
Creek West Elementary School in
Hendricks County, the school where
Eggers had worked since 1988. Crosby
said Eggers lived a solitary existence at
his modest, two-bedroom house, but
when he showed up for work, he show-
ered the students and staff with care and
compassion.
“The kids absolutely loved him,”
Crosby fondly recalled. “Jack would
give high fives to them, even though he
was 6’3 and he’d have to crouch down
to their level.”
Crosby said when any kind of prob-
lem appeared, the kids would scour the
halls looking for Eggers. They respected
and cared for him the same way he
cared for them.
Eggers was famous for remember-
ing birthdays and writing short poems
for students and staff. He didn’t have a
family of his own, so he viewed the stu-
dents, in a sense, as his very own.
“That’s what’s so different between
businesses and schools,” Crosby said.
“It’s more of a family atmosphere. Jack
was like a big daddy. He kept track of
and cared for everybody.”
There came a time when the favor of
kindness would have to be returned. In
2003, Eggers was diagnosed with an
aggressive brain tumor. Along with
neighbors, school staff members and
friends, Crosby -- who lost a family
member to a similar condition -- helped
take Eggers to his doctor’s appoint-
ments in Indianapolis.
Crosby said Eggers didn’t like trav-
eling to the city and disliked not being
able to rely solely on himself.
“He knew he had to trust the doctors
in what they had to do, but he didn’t
like the fact that other people had to
take care of him,” Crosby said. “He was
used to taking care of himself, and he
didn’t want a lot of attention on
himself.”
Eggers had surgery, but it only
briefly slowed the tumor’s progress. He
took a leave of absence from his janito-
rial duties but later decided to retire.
Even while enduring all the pain, he
managed to stop by the school to visit
the kids from time to time. The students
and staff all received frequent updates
on his progress.
In winter of 2004, Eggers died at
age 69.
A year later, Eggers’ goodness was
revealed to everyone in a most unex-
pected way. The man who never bought
fancy clothes or nice things had
amassed a large amount in savings.
When his estate was settled in early
2005, Mill Creek West Elementary
School received $80,000 from Eggers’
last will and testament.
“When we were told the amount it
was shocking,” Crosby said. “We just
found out this past winter, two weeks
before the checks arrived. The school
board approved the acceptance of the
donations.”
Eggers also left an undisclosed
amount to Amo Baptist Church
and another $120,000 to the Hendricks
County Community Foundation.
At Mill Creek West, his money will
be split between a new playground and
a general fund. Because it’s used by the
entire community, the playground will be
converted into a family friendly park with
walking trails and all the latest and best
playground equipment. The grounds will
be named “Jack Eggers Memorial
Playground.”
The school library will get an update,
and its crown jewel will be “Jack’s
Corner,” a place full of poetry books and
nice artwork to celebrate his love of writ-
ing and drawing.
News of Eggers’ bequests made local
headlines, and Crosby knows he wouldn’t
like any kind of public
recognition. Eggers’ only wish would be
that the children of Mill Creek
West would remain happy, healthy and
safe.
“Jack was so dedicated to everyone
here. He cared about everyone who
walked in the door,” Crosby said.
And in a school where reading, writing
and arithmetic are the main focus, Eggers
taught lessons of kindness that will last a
lifetime.
“We don’t think about people when
we’re with them,” Crosby said. “It always
hits you when they’re gone. But even in
his passing his legacy will live on.” ●
“Eggers, a school janitor,
preferred to live a poor
man’s existence. A year
after his death, however,
he showed that his poor
man’s life was really a
façade. Eggers was
saving every penny so
someday after he was
gone, he could do
some good.”
Todd Crosby,
Principal, Mill Creek West Elementary
School
LEAVE A LEGACY 5

6. Lester never finished school, but he learned a
lot mopping classroom floors. “You kids can
be anything you want,” he’d say. Lester wasn’t
rich, but because he included a gift to support
the school’s tutoring program in his will,
things will add up for a few more students.
Include your favorite cause in your will or
estate plan. Contact a charitable organization,
attorney, financial advisor or local
LEAVE A LEGACY®
program to learn how.
School janitor Lester Holmes died in 1992.
After school today, he’ll help
an 8-year-old understand math.
Make a Difference in the Lives that Follow
www leavealegacy org
Make a Difference in the Lives that Follow
www.leavealegacy.org
LEAV E A LEGACY

7. LEAVE A LEGACY 7
IRA : A NEST EGG FOR RETIREMENT AND BEYOND
■ BY ED SNYDER, ChFC
It is not uncommon for people to have
plans to leave some of their assets to char-
itable organizations upon their death.
Donating the proceeds of an individual
retirement account or other qualified
retirement plan -- 401(k), 403(b), SEP, etc.
-- is an option you should explore if you
are considering a planned gift to a charity.
As you know, contributions to an IRA
or 401(k) plan grow on a tax-deferred
basis. Thus, retirement plan assets
increase in value without paying tax on
the appreciation.
By donating the proceeds from the
plan to a qualified charity, you can avoid
the likelihood of double taxation from
estate and income taxes on distributions
after death. This double taxation would
most likely occur if these assets were left
to other heirs, such as friends and family,
because they do not have the preferred tax
status afforded to qualified charities.
What makes a gift of retirement plan
assets such a valuable estate planning
strategy? Normally, distributions to heirs
upon death are exempt from income tax.
However, certain assets, including
distributions to the beneficiary from an
inherited IRA or other retirement plan, are
usually fully taxable.
So,whenaretirementplanisgivenasan
inheritance to a family member (other than
a surviving spouse), both estate and income
tax liability may arise on the transfer.
Depending on the size of the estate,
federal estate and income taxes on retire-
ment plan assets can result in an effective
tax rate of almost 60 percent. As a result,
many people rightfully decide that it
would be better to give their retirement
assets to a charity rather than to taxing
authorities.
As a practical matter, there can be sig-
nificant tax advantages of transferring
retirement assets, which are subject to
IRD, to a tax-exempt charity and transfer-
ring non-taxable assets to your other heirs.
With federal estate and income taxes
totaling nearly 60 percent, this leaves the
heirs with just over 40 percent of the value
of the retirement assets. It might be wiser
to apply these assets to your specific char-
itable bequests.
The simplest way to leave retirement
assets to your desired charity is to name
the charity as the beneficiary on the
account’s beneficiary designation forms.
It is important to specify this wish on the
beneficiary designation forms, which can
be obtained from the custodian or plan
administrator, rather than making a provi-
sion in your will.
If you want to leave only a portion of
an account to charity and also keep your
heirs on the account as beneficiaries, you
need to be sure that whomever would han-
dle your estate after you are gone clearly
understands the IRS rules for inherited
retirement plans and designated beneficiar-
ies as there are several pitfalls to avoid. ●
■ Ed Snyder, ChFC is a financial advisor at
Oaktree Financial Advisors in Carmel.
The Indiana Society of Association
Executives has honored LEAVE A
LEGACY
®
with the “Best Philanthropic
and Community Initiative Award.”
Tami Tarpley, director of LEAVE A
LEGACY, accepted the honor in late 2004
at ISAE’s annual Society’s Top
Association Recognition awards. The gala
dinner recognizes the best examples in
several categories of association manage-
ment, products, services, and events.
National Committee on Planned
Giving’s LEAVE A LEGACY campaign
is a decade-old initiative that raises public
awareness about leaving bequest gifts to
charity in wills and estate plans. NCPG
member councils sponsor local programs
that operate in more than 150 U.S. cities.
LEAVE A LEGACY
®
CAMPAIGN WINS AWARD
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8. 8 LEAVE A LEGACY
Devoted volunteer bequeaths
highly valuable paintings to IMA
■ BY NIKKI NICHOLS
Susan Mallinson had a volunteer’s
heart. And even though she has died, that
heart continues to beat at the Indianapolis
Museum of Art through paintings she
bequeathed to the IMA in her will.
Mallinson, a
former teacher at
Speedway High
School, left the
classroom to
begin her family.
With her husband,
Harry, a former
president of Eli
Lilly and Co., she had three children. Her
interest in art and volunteerism brought her
to the IMA, where she became a docent.
Ellen Lee, Wood-Pulliam senior cura-
tor at the museum, knew Mallinson as
dedicated, detail-oriented and ready to
tackle any job, no matter the size.
“When I say volunteer, I mean she was
the ultimate volunteer. She was complete-
ly devoted to the museum,” said Lee.
“Susan would be up at two in the morn-
ing working on projects for us. She had a
genuine love of art and the mission of the
IMA,” Lee said.
Mallinson’s volunteer work at the
museum extended into three decades, and
she was also a trustee of the museum.
In the 1970s, Mallinson began to col-
lect art to decorate her own home. Her
SHARING LOVE FOR ART
son, Richard Mallinson, said she
approached her art purchases with a great
deal of care and advice.
“She had some ideas in mind for an
American painting, so some of the muse-
um staff helped guide her in finding one
she wanted. It turned out that it was a rea-
sonably valuable piece.”
Richard Mallinson is speaking of a
1912 painting by American artist William
McGregor Paxton. The painting is called
“Girl Sweeping” and is characteristic of
Paxton, who was famous for painting
women in elegant settings.
Harriet Warkel, associate curator of
American painting and sculpture at the
IMA, said Paxton’s paintings are sought
after for a number of reasons.
“Paxton is considered a superb drafts-
man and colorist,” Warkel said. “This
piece also shows the various ways he
painted textures, and it is an important
example of his style and technique.”
Mallinson also left to the IMA a paint-
ing by another famous American artist,
Edward August Bell. “The Statuette,” a
work from 1912, shows Mallinson’s own
taste for beautiful surroundings.
“It shows an elegant woman holding a
sculpture,” Lee said. “These are things
Susan liked living with in her home.
Through these two paintings, Susan has
enabled the museum to enrich its
American holdings.”
After she moved to Vero Beach, Fla.,
Mallinson gave the IMA a donation and
asked the curator to acquire a painting.
The museum purchased a piece called
“Monsieur Pool” by French Neo-
Impressionist artist Albert Dubois-Pillet.
The work features a handsome uniformed
soldier.
Lee said, “The museum has the
nation’s best collection of Neo-
Impressionist paintings, but this was one
of the few painters we were missing.”
Mallinson’s gifts have, in a sense, filled
some previously empty canvas at the
Indianapolis Museum of Art. With that in
mind, Lee said it’s beneficial when some-
one considering a bequest to a museum
contacts the curators in advance.
“We all love surprises, but in the case
of a donor considering bequeathing a
piece of art, it’s wonderful to let the muse-
um know in advance so we can
make sure it’s an appropriate fit with the
museum’s collection,” she said.
Mallinson did not live to see the muse-
um’s $74 million expansion project com-
plete. She died in August 2004 of compli-
cations from a stroke at age 84. But
Mallinson’s spirit is felt everywhere -- on
the lush grounds, in the busy halls, but
mostly on the walls of the IMA, where her
three gifts hang today.
Lee, who gave the eulogy at
Mallinson’s funeral, said, “It is enormous-
ly satisfying to me to see the galleries with
the art she loved hanging on the wall,
symbolizing her generosity.
“The positive way to look at it is that I
know she wanted a piece of her heart at
the museum, and it’s here.” ●
Mallinson
“Monsieur Pool” by Albert Dubois-Pillet “Girl Sweeping” by William McGregor Paxton “The Statuette” by Edward August Bell

9. A look at the complex subject of
how to divide your estate
■ BY MARK HELMUS
Regardless of the size of one’s
estate, many ask themselves how much
should I leave my heirs? Because of
significant increases in personal wealth
through salaries, investments and retire-
ment plans, this question is on the
minds of many who are making their
estate plans.
Let’s review some of the issues that
should be considered, along with some
of the questions that need to be asked
and answered.
Forget about the amount – should I
leave anything to my heirs?
Unfortunately, but not surprisingly,
there are no “correct” answers to ques-
tions like this. As is often the case,
familial circumstances and individual
differences must be considered.
So how does one go about determin-
ing if bequests should be made to
heirs?
One general approach is to truly
look at the bequest like a gift -- not an
expectation or a right, but a gift that you
wish to give to those you love and who
are important to you.
This may seems overly simple; how-
ever, your estate is exactly that – yours.
You’ve worked, invested and saved to
accumulate assets.
Giving any or all of it away is a deci-
sion that should be made based upon
your personal feelings about those who
stand to receive your gifts.
OK – then how much should I give to
those I feel strongly about?
Sorry, but an answer similar to the
question above applies here … it
depends.
I encourage you to consider asking
yourself the following questions.
• What are the needs of my heirs?
• For those who have dissimilar
needs, is the difference because
of circumstance, effort or a
combination of both?
• Should I help those who are strug-
gling financially or with health or
other issues more than the others?
• How responsible have my heirs been
with their own finances?
• Do I think they can effectively handle
or manage the gift that I am
considering?
• Should I give anything to my adult
children who have been on their own
for a while?
• Should I give anything to my grand-
children, or is that the responsibility
of my children?
• Will what I give my heirs ultimately
be more harmful to them than if I
gave them less or nothing at all?
This list represents only the tip of the
iceberg. The answers you provide will
lead to other unique questions and
issues about you, your family and those
important to you.
The results of your discussion and
deliberations can, however, help you
determine not only if and how much to
give, but also how and when.
What options do I have in terms of
gifts for my heirs?
While the simple bequest by will or
trust is most common, there are so
many options available that they could
literally fill this entire publication. That
said, following are some methods for
making gifts from your estate:
Lifetime -- While we have been focus-
ing on gifts at death, we shouldn’t for-
get about opportunities during life. You
may give up to $11,000 per year or up
to a total of $1 million during your life-
time to as many individuals as you
choose with no gift tax implications.
Also, gifts to charitable organizations
support essential programs and services
and can also provide valuable income
and capital gain benefits. Depending
upon the size of your estate, individual
and charitable gifts during life can also
help minimize or eliminate estate taxes.
Bequest -- Gifts through a will or trust
(bequests) can be structured in several
ways. Most common are the specific
and percentage bequests. A specific
bequest is often used when the donor
wants to give a certain item or asset to
an individual or organization. The per-
centage bequest divides one’s estate
between multiple heirs or beneficiary
organizations. This is best utilized
when the value of the estate is
unknown, which is frequently the case.
A contingent bequest can be either
specific or a percentage but is contin-
gent upon another condition before it
can be made. For example, a bequest
might be contingent upon the death of
both spouses, the heir reaching a certain
age or graduating from college.
Beyond basic outright gifts during
life and bequests upon your death,
which by far constitute the majority of
gifts made by individuals, there are a
number of other assets and gift “vehi-
cles” that you may wish to discuss with
your estate or tax planning attorney,
accountant or financial planner.
Retirement plans -- Be wary here.
While these assets make great gifts for
charitable organizations, they do not
necessarily make the best gifts for heirs.
In a nutshell, gifts of retirement income
to individuals other than the retiree
HOW MUCH DO YOU LEAVE YOUR HEIRS?
See HEIRS page 14
LEAVE A LEGACY 9

10. 10 LEAVE A LEGACY
Looking to the future with more
visible bequest program
■ BY NIKKI NICHOLS
A bright-eyed elderly man exits the
passenger side of his daughter’s car and
asks, “What is this place?”
This place is
Joy’s House, a
renovated 19th
century farm-
house that has
found a new
life hosting
Indianapolis-area
adults who need
supervised care during the day.
Danette Siertle drops off her dad,
Howard, at Joy’s House every Friday
morning. It’s a routine that began almost
a year ago, but Howard doesn’t ever
remember his previous visits because
Alzheimer’s disease has ravaged his 78-
year-old mind.
“He doesn’t know he’s lived in
Indianapolis for two years. He thinks
he’s just here on vacation,” said Siertle.
Joy’s House opened its doors to
guests like Howard in November 2000
after an ambitious fund-raising cam-
paign. Now that Joy’s House has hit its
stride, its founder, Tina McIntosh, is set-
ting an eye to the future -- a future that
includes a more visible campaign for
bequests, and in turn, a more secure
future for Joy’s House and the families it
serves.
Joy’s House, contrary to its name,
was conceived after a number of person-
al tragedies in the life of McIntosh.
In October 1998, one of her best
friends died. A month later, her father
was beaten with baseball bats by a group
of five men in Fort Wayne. The alterca-
tion occurred when her father, an alco-
holic for as long as she can remember,
was intoxicated and walking home from
a local bar. McIntosh was told her father
would likely not live through the night.
Funeral planning began.
Her father’s condition, much to the
astonishment of doctors, began to
improve. McIntosh drove to Fort Wayne
to take care of her father, with whom she
had a strained relationship. Her two con-
siderably younger siblings also helped.
The long drive between Indianapolis and
Fort Wayne could be arduous … but was
also meditative.
McIntosh had volunteered during
college at a facility that provided day
services to adults who could not be
alone. Before long, the idea of starting a
similar facility in Indianapolis began to
blossom in her mind.
“This whole concept of adult day
services kept coming back to me,”
recalled McIntosh. “I found myself
praying a lot and during these drives, I
started listening and questioning what
the priorities were in my life.”
McIntosh’s mother took her on a
Bahamian cruise. Surrounded by the
openness and serenity of the ocean
McIntosh is so drawn to, she finally sur-
rendered to the idea of opening her own
adult day services center.
She came home, quit her job as a suc-
cessful event planner, set meetings with
others in the industry, and began the
journey that has brought so much joy to
others’ lives.
“My family and friends have always
been very gracious,” she said. “Secretly I
think most of them thought I had lost my
mind. Joy’s House would not be here
without their hard work and support, and
it’s been amazing to me to see them go
from simply supporting me out of love to
becoming very passionate about the
families we serve.”
McIntosh’s enthusiasm was conta-
gious, so much so that soon her friends
became believers in the project. They
helped network in the community and
continue to inspire others to donate
funds to the cause.
The initial capital campaign brought
in $115,000, with which Joy’s House
bought the old farmhouse at 62nd Street
just west of Keystone Avenue. With
donations from Lowe’s Hardware and
other local businesses, the house was
brought to tip-top shape, in time to wel-
come the home’s first guests.
The guests are given supervised care
throughout the day, with a small staff
and volunteers. Each adult is given the
respectful greeting of “Mister” or
“Miss” before his or her first name.
Guests have access to all the trappings of
home -- comfortable furnishings, a tele-
vision, and even a piano.
Staff and volunteers lead stimulating
activities, such as working in the sprawl-
ing backyard garden. The garden is Mr.
Howard’s favorite part according to his
daughter.
“He can out-garden me any day,” said
Siertle, who said her father is still
extremely physically fit. “When I saw
the garden area, I knew he would be a
perfect fit to help with this. Dad’s
impression is that he’s there as a volun-
teer. He feels like he has a purpose.”
Joy’s House has the capacity to host
25 guests per day, and their families have
started to rely on the great comfort Joy’s
house has brought them.
“I have two young children, and my
children need me, too,” Siertle said. “I
was using so much energy on my father
that I didn’t have any energy left for the
rest of my family. What Joy’s House
does and knowing Dad’s there, I can shut
down. I don’t have to worry about what
would happen if he wandered away from
home because he’s safe.”
To ensure that this peace of mind can
continue for local families well into the
future, McIntosh and her supporters are
crafting new ways to ensure sustainabil-
ity of Joy’s House in an already crowded
charitable marketplace.
“I definitely think that exploring
bequests is a great start,” McIntosh said.
“In the end, we are a business and we
have to ask for the support to continue to
serve adults and their families.”
To meet these needs, McIntosh says
Joy’s House is trying to rely more on
internal fundraising rather than asking
JOY’S HOUSE OFFERS SAFE, LOVING SANCTUARY
See JOY’S HOUSE page 13
McIntosh

11. LEAVE A LEGACY 11
IRA ROLLOVER LEGISLATION INTRODUCED
National Committee on Planned
Giving urges Congress to act
Reps. Wally Herger, R-Calif., and
Earl Pomeroy, D-N.D., introduced the
Public Good IRA Rollover Act
(H.R.1607) in the U.S. House of
Representatives April 12. This bipartisan
legislation would allow individuals age
701/2 or older to contribute amounts cur-
rently held in IRA accounts directly to
qualified charities and individuals age
591/2 to make charitable gifts through
split interest arrangements, without hav-
ing to first recognize the income for tax
purposes, and then take a charitable
deduction.
According to data compiled by the
Investment Company Institute, nearly
one-half of American households have
IRA accounts, and there are about $2.5
trillion in those accounts and a similar
amount in other qualified plan accounts
that could be transferred to IRA accounts.
In his floor statement, Herger noted
that Congress has exempted withdrawals
from IRA accounts under certain circum-
stances, such as to finance the purchase
of a home or a college education. He
called on Congress to encourage older
Americans to support charities by allow-
ing withdrawals from their IRA assets
without suffering adverse tax conse-
quences.
The National Committee on Planned
Giving, which represents more than
10,000 charitable fundraisers and donor
advisors, has long advocated for passage
of the charitable IRA rollover legislation.
Last session, the provision passed both
houses of Congress as part of the CARE
Act but was not enacted because of parti-
san disagreements over the process to
negotiate and resolve differences in the
two bills.
Tanya Howe Johnson, president of
NCPG, said, “Generous individuals all
over the country want to give excess
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money in their IRAs to charity, but they
are stymied by the complexity of the
process and the prospect that their IRA
contribution will not receive the same tax
treatment as other charitable gifts. As
philanthropists, they want to support
charity, but as people who have worked
hard for their money and are planning
carefully for retirement, they want to be
sensible about their giving, and they want
their legislators to support them in that
effort.”
In his floor statement introducing the
bill, Herger acknowledged the NCPG
and other IRA charitable rollover coali-
tion organizations. NCPG was instru-
mental in providing research and infor-
mation to Herger throughout the process
of drafting and introducing this legisla-
tion.
President George Bush has endorsed
the charitable IRA rollover and included
it in his budget for fiscal years 2005 and
2006. ●

12. 12 LEAVE A LEGACY
■ BY NIKKI NICHOLS
The Indianapolis Symphony
Orchestra is playing on a very high note
these days. Of the 18 other full-time,
professional orchestras in the United
States, the ISO is one of the only
orchestras with a balanced budget.
How? With great effect, it takes 87
gifted musicians, thousands of loyal
concertgoers, and successful drives to
bring ticket holders into a more intimate
rapport with the orchestra through vari-
ous charitable giving vehicles.
Fred and Jane Schlegel are two long-
time patrons of the Indianapolis
Symphony Orchestra who have been
attending symphony concerts for 35
years. They are captivated by the
orchestra’s energy brought forth by the
many world-renowned conductors that
have led the group.
The most recent installment to the
conductor’s podium is Mario Venzago,
who in the Schlegels’ estimation, has
brought a new verve to the concert-
going experience.
Fred, a partner at the law firm of
Baker and Daniels, said, “Mario brings
both quality and excitement. His posi-
tive contribution is beyond question.”
The Schlegels are more than audi-
ence members, however. Through the
years, they’ve volunteered and held
leadership positions with the symphony.
In addition to their volunteer work, they
have made and pledged many charitable
gifts to the orchestra.
Among them, Fred has given a life
insurance policy to the orchestra, and he
and his wife together will leave bequests
to the symphony in their wills. The
Schlegels have also set up a charitable
remainder trust. This type of trust allows
that whatever is left of a trust set up in
their wills after bequests are made will
be divided and given to several local
charities, including the ISO, the
Indianapolis Opera, the Indiana
Repertory Theater, and the Festival
Music Society.
Bob Swaney knows the Schlegels
well. He works in the development
office of the ISO, helping to facilitate
those charitable gifts the symphony
needs to keep going. He said the
Indianapolis Symphony sets itself apart
from other orchestras insofar as one
third of the operating budget comes
from charitable gifts.
“We are in the smallest market
among the 18 professional orchestras in
the U.S., and it takes a lot of creativity
year after year to balance those budg-
ets,” Swaney said. “Philanthropy is
huge. Most of those other full-time
orchestras don’t rely on charitable gifts
nearly much as we do.”
Perhaps one reason the orchestra has
maintained such success with sustaining
the endowment is the variety of ways
the public can make gifts.
“We own the hall and the building,
so there are naming opportunities for
structural items like rooms and other
things along those lines,” Swaney said.
“Even the box office lobby has a name.”
Swaney said an extremely intriguing
option to many donors involves having a
more personal connection to the orches-
tra. This can be accomplished by
endowing one of the orchestra chairs. In
fact, 18 of the orchestra’s 87 chairs are
endowed.
The Schlegels’ planned gifts will
endow the chair now occupied by prin-
cipal violist Michael Strauss.
“He’s a very enjoyable performer,”
said Fred. “His musical skills are fantas-
tic. His ever-present enthusiasm is
engaging. He also has a great sense of
humor.”
Swaney said that some people have
an existing relationship with the musi-
cian, but it’s not unusual for donors to
endow chairs occupied with musicians
with whom they’ve had no prior contact.
“If the donor doesn’t know the musi-
cian, perhaps that person played the
French horn, so he/she would want to be
associated with the French horn player.”
“Music is a wonderful, comfortable
remembrance,” added Swaney.
“Coming to hear the orchestra helps that
surface again. When a naming opportu-
nity comes along, donors can reconnect
to something from 40 or 50 years ago.”
Some symphony donors prefer to
take a more behind the scenes approach
to giving, choosing not to have their
names added to programs or publicly
displayed plaques. The ISO staff
respects these donors’ wishes to remain
private but always understands why oth-
ers like to be recognized.
“People like to connect themselves
publicly to the institution, and it may
potentially encourage others to give,”
Swaney said. “People want to be associ-
ated with a winner. People see it as
strong motivator.”
The ISO has found that focusing on
a small number of planned giving vehi-
cles works best.
“Most people are comfortable with
putting a bequest in their wills. The big
task at hand is getting people to write a
will,” Swaney said.
Fred has advice for anyone who has
given even the slightest thought to leav-
ing a charitable gift or bequest to the
Indianapolis Symphony Orchestra.
“Just do it! Do it if you like
Indianapolis or the ISO or both,” he
said. “I view this as much a gift to the
city as a gift to the ISO. Indianapolis
without the ISO just wouldn’t be the
same.” ●
BEQUESTS HELP SYMPHONY PLAY ON
Strauss

13. LEAVE A LEGACY 13
Bequests keeping pace with
nation, but there’s room to grow
■ BY NIKKI NICHOLS
Charitable organizations need finan-
cial assistance from people like you to
continue their work. More than 80 per-
cent of Americans contribute to the not-
for-profit groups of their choice
throughout their lifetimes, but only
about 8 percent leave a gift to charity in
their will.
In Indiana, research shows that
Hoosiers are keeping pace with the
nation in both how many residents have
a will and the number of wills that con-
tain charitable bequests.
According to the Associated Press,
42 percent of all Americans claimed to
have a will in 2004. In a 2004 survey of
Indiana residents taken by the Center
on Philanthropy at Indiana University,
46 percent of Hoosiers indicated they
have a will. Nearly 13 percent of
Indiana residents in the survey indicated
they currently have a charity named in
their will, and another 23.4 percent
would consider naming one in their will
in the future.
While the news is encouraging, the
Indiana numbers still contain plenty of
INDIANA BEQUESTS
room for growth in both the need to
write wills and the number of wills that
contain charitable bequests.
A further breakdown of the numbers
shows a disparity in the giving trends of
Hoosiers compared to the national aver-
age, further underscoring the need for
additional bequest awareness in Indiana
and elsewhere.
The following statistics, released in
2000, compare the estate gifts of
Hoosiers to the national average.
2000 Indiana Bequest Statistics*
• 2,143 Indiana residents left total
estates of $3.6 billion, or 1.7 percent
of the $217 billion total estates left in
the U.S.
• 358 Indiana residents made charita-
ble bequests (gifts to charity through
a person’s will) totaling more than
$245.3 million, or 1.5 percent of the
$16.8 billion bequeathed to charity.
• The average Indiana estate was $1.7
million, compared to the U.S. aver-
age of $2 million.
• The average dollar amount of
Indiana charitable bequests was
$685,000, compared to the U.S.
average of $932,000.
• 17 percent of Indiana estates included
a charitable bequest, compared to
the U.S. average of 17 percent.
• Among those who left charitable
bequests, Indiana residents
bequeathed 31 percent of their estates
to charity compared to 28 percent of
the estates for the average of those in
the U.S.
• 6.7 percent of the assets of all estates
settled in Indiana were distributed in
charitable bequests compared to 7.7
percent average of the U.S.
It’s important to note that the amount
indicated as bequeathed by Indiana resi-
dents to charity does not necessarily stay
in Indiana. Indiana not-for-profits also
benefit from bequests to charity from
estates settled in other states.
The total amount bequeathed to chari-
ty in Indiana does not reflect those
planned gifts such as charitable remainder
trusts, charitable lead trusts, foundations,
etc., whose creation often results from
estate planning.
Changes in the federal estate tax will
also have an impact on state tax
revenues. ●
*Indiana bequest data provided by the Forum
of Regional Associations of Grantmakers, with
data analysis provided by the Connecticut
Council for Philanthropy. Source: IRS Statistics
of Income Division.
for grants from foundations and local
corporations.
“We see the support of foundations
and corporations as a continual part of
our budget but just not to a degree that it
has been in the past,” she said.
McIntosh is starting to consider
ways to market other charitable giving
vehicles to the community -- ways other
than the usual, outright charitable gift of
cash.
Inspired by the LEAVE A LEGA-
CY® initiative to begin more bequest
marketing, McIntosh and two friends,
Indianapolis attorneys Tammy Stevens
and George Slater, hosted a special
estate-planning workshop April 23.
Both Stevens and Slater offered visitors
free power of attorney forms and living
wills and also offered to write a will for
patrons free of charge if they agreed to
leave a bequest of any size to Joy’s
House. Sixteen families were represented
at the event.
This workshop is another example of
how Joy’s House has given something to
the community while also helping to
ensure a bright future.
And Joy’s House has brought a new
kind of fulfillment to its founder.
“I have learned that my little troubles
are really nothing compared to chal-
lenges that alter your life’s plans,” said
McIntosh. “I learn not to complain to a
46-year-old man who has been living
with multiple sclerosis about the cold
that I have had for three weeks. It just
doesn’t seem to compare, now
does it?”
While McIntosh revels most of all in
the fulfillment derived by her husband
and two children, along with the new-
found sobriety of her father, she knows
Joy’s House was a true calling sent to
her in those troubled times.
“I could see it, hear it, touch it, and I
know it’s where God wants me
to be.”●
JOY’S HOUSE
Continued from page 10

14. WILL
Continued from page 4
and/or spouse can have extremely neg-
ative tax consequences – as high as 70
percent with combined estate and
income taxes.
For an individual who plans to leave
equal amounts to his children -- one
through a $100,000 bequest and the
other as the beneficiary of a $100,000
IRA – he or she has potentially made
two very different gifts. Depending
upon the value of the donor’s estate and
the income tax bracket of his children,
the latter child may receive as little as
$30,000 from the gift.
Insurance -- Basic life insurance can
be a good asset to give to both heirs and
charitable organizations, particularly if
you no longer need the policy. Wealth
replacement insurance is another popu-
lar option for those who want to give to
both heirs and charity.
Be sure to talk with a qualified
insurance professional about options
with your existing policies or about
future needs for your heirs.
What if I’m concerned about my
heirs’ ability to handle money now?
Many parents and grandparents strug-
gle with this issue. If this is a concern,
there are several charitable gift options
that you to may want to consider.
• Gifts to help my heirs attend college
(Deferred Charitable Gift Annuity)
• Support my heirs during their life
time with regular and consistent
income streams rather than a large
lump sum (Charitable Gift Annuity or
Charitable Remainder Trust)
• Help charity now, then, when my
heir(s) are older and more mature,
have the gift “revert” back to them
from the charity (Charitable Lead
Trust)
We’re ready to move forward with
our plans. Where, and how do we get
started?
If you haven’t done so already, start
by scheduling an appointment with a
qualified professional advisor. This
might be an estate planning attorney,
accountant or financial advisor – or a
combination of the three.
These professionals can guide you
through a process of understanding
your assets and resources, your future
needs and wants, and what you ulti-
mately wish to do with what you’ve
accumulated.
If you’re not sure where to start, I
encourage you to visit the gift-planning
representative of a not-for-profit organ-
ization that you support. They can help
you think through some of these issues
and refer you to professionals like those
mentioned.
In short, certain charitable gift vehi-
cles can help you make gifts to your heirs
and support charitable organizations. In
the process, you get to experience the
personal joy and satisfaction of giving.
The final benefit – a tax savings for
you – is truly the icing on the cake.
Enjoy the opportunity to pass on what
is yours.
Giving should be a rewarding,
enriching and enjoyable act. Give in a
way that feels good! ●
HEIRS
Continued from page 9
14 LEAVE A LEGACY
Battling affluenza
Affluenza is a recently coined term that
describes the potentially negative personal
and societal affects that can result from an
unhealthy relationship with money.
According to the Affluenza Project, this
social “disease” has been defined as “… a
dysfunctional relationship with
money/wealth, or the pursuit of it.”
If you’d like to know more, visit the pro-
ject’s Web site, (www.affluenza.com) or
call them at (414) 481-1500.
One method I’ve recently learned of to
help fight affluenza is called “The Gifting
Game.”Thisnewboardgameisdesignedto
help families talk and learn about philan-
thropy in a fun context and, in the process,
develop and share their own beliefs about
the value of money and charitable giving.
To learn more about it, contact the
Foundation Source at (800) 839-0054.
General bequest language: “I give,
devise, and bequeath to NAME OF
CHARITY/LOCATION, the sum of
$________(or a description of the
specific asset), for the benefit of NAME
OF CHARITY and its general
purposes.”
Residuary bequests
Residuary bequests are made when
you intend to leave the residue portion
of your assets after other terms of the
will have been satisfied.
Residuary bequest language: “All
the rest, residue, and remainder of my
estate, both real and personal, I give to
NAME OF CHARITY/LOCATION,
for its general purposes.”
Contingency bequests
Contingency bequests allow you to
leave a portion of your estate to a par-
ticular charity if your named benefici-
ary does not survive you.
Contingency bequest language: “I
devise and bequeath the residue of the
property, real and personal and wher-
ever situated, owned by me at my
death, to (name of beneficiary), if
(she/he) survives me. If (name of ben-
eficiary) does not survive me, I devise
and bequeath my residuary estate to
NAME OF CHARITY/LOCATION,
for its general purposes.”
Without a will, there is no mecha-
nism in place to make a bequest, so
here are the steps you should take to
make sure your wishes are granted:
• Make a list of organizations or caus-
es that you would like to support.
• Make a detailed list of your assets
(financial, real estate, vehicles,
jewelry, collectibles, musical instru-
ments, etc.)
• Schedule an appointment with your
financial analyst or attorney, or
planned giving officer at the organi-
zation you intend to support. These
professionals will help guide you
through the process. ●

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16. Alphonso Pettis
is still making a difference.
You can, too.
“When I made this gift to the citizens of Indianapolis, I had only
in mind something for those who had done so much for me.”
Alphonso Pettis, first donor to The Indianapolis Foundation in 1920
In his will, Mr. Pettis left The Indianapolis Foundation more than $300,000. Over time and with superior
investment, it is worth nearly $3 million today! This gift, when pooled and invested with others, provides at least
$150,000 each year to local not-for-profits through The Indianapolis Foundation Community Endowment Fund.
Make a lasting gift to The Indianapolis Foundation or Legacy Fund Community Endowment in your will or estate
plan. Contact Central Indiana Community Foundation or your professional advisor for more information about
charitable bequests and make a difference in our community – forever.
p 317.634.2423 G www.cicf.org
If you take charitable giving seriously, you need to know about us.
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S ps .. S
I Th INDIANAPOLIS
II I F O U N D A T I O N
L E G A C Y F U N D
C E N T R A L I N D I A N A I
COMMUNITY FOUNDATION I Inspiring philanthropy