If you enjoy a surplus of cash flow and want a charitable deduction to offset the largest possible amount of your taxable income, consider making a cash gift to Prairie Ridge Health Foundation. Benefits: • Use the simplest asset to make your donation • Deliver a gift that Prairie Ridge Health can use immediately. • Receive a full charitable deduction and apply it against a larger percentage of your taxable income than a deduction for a property gift. What to Consider: • You can make your gift with cash, check money order, credit card or wire transfer. Gifts should be made to Prairie Ridge Health Foundation • You can claim a tax deduction for up to 50 percent of your adjusted gross income. • You can claim excess deductions spread over the five tax years following your gift. • You can use a cash gift to fund a life-income plan, such as a charitable gift annuity.

If you’re 70½ or older, a charitable gift transferred from your IRA directly to Prairie Ridge Health Foundation will not be taxed and will qualify toward your required minimum distribution (RMD), maximizing benefits to you and our patients. (Please review eligibility guidelines below.) Want to make a tax-free distribution from your IRA to Prairie Ridge Health Foundation? You can! Simply contact your IRA administrator to request that a charitable distribution be transferred to Prairie Ridge Health Foundation. Benefits • Avoid federal and, in many cases, state income taxes. Satisfy your required minimum distribution. • Provide critical support for the hospital Designate your gift to support the program or department that is most meaningful to you. Guidelines for Charitable IRA Rollover Gifts • You must be at least 70½ years of age when the gift is made. • Transfers from traditional IRAs or Roth IRAs are eligible. • Transfers must be made directly by the IRA administrator to Prairie Ridge Health Foundation. • A maximum of $100,000 per taxpayer, per year qualifies for the tax-free status. • IRA rollover gifts can be used to pay a pledge. • Contributions for life income gifts, such as charitable gift annuities or charitable remainder trusts, do not qualify. • Transfers must be made by December 31 to qualify for the current tax year. Steps to Make a Charitable IRA Rollover Gift to Prairie Ridge Health Foundation. • Contact your IRA administrator to request that a charitable distribution be transferred to Prairie Ridge Health Foundation. • To ensure your gift is properly recognized, instruct your IRA administrator to indicate the donor’s name on the check and specify the gift is a charitable IRA distribution. • Inform us of the designation of your gift by contacting Kristi Line, Executive Director at 920-623-1370 or Foundation@PrairieRidge.Health

When you transfer stocks, bonds or mutual funds that have risen in value to Prairie Ridge Health Foundation, you make a significant gift. Furthermore, you avoid capital gains tax and are eligible for a charitable income tax deduction based on the fair market value of your shares. With this giving option, you can make an outright gift or a gift that will return payments to you for a lifetime. Benefits • You receive gift credit and a charitable income tax deduction for the fair market value of the securities on the date of transfer, no matter what you originally paid for them. • You pay no capital gains tax on the securities you donate. • You can direct your gift to a specific fund or purpose. • You have the satisfaction of making a gift now or funding a gift that provides income for you now and benefits Prairie Ridge Health later, such as charitable gift annuity. What to Consider • We recommend transferring your appreciated securities to Prairie Ridge Health Foundation rather than selling them and donating the proceeds. Your sale will be subject to capital gains tax, and you'll lose the key tax benefit of this type of gift. • We recommend selling securities that have lost value and claiming the resulting tax loss as a deduction. You can then make a tax-deductible cash gift to the foundation with the proceeds. How to Transfer Securities • Consult your financial advisors first. Then let us know the gift is coming and where you'd like to direct it. • Inform your broker in writing that you'd like to make a gift of appreciated securities. Let your broker know when you'd like the transfer to be made. Your broker will need to call us at 920-623-1370 for account information.

Whether you have an older policy you no longer need or you're taking out a new policy, you can make a gift of your life insurance by naming Prairie Ridge Health Foundation as the beneficiary and assigning irrevocable ownership to us. Benefits • You receive gift credit and an immediate income tax deduction for the cash-surrender value of the policy. • In some cases, you can use the cash value in your policy to fund a life-income gift, such as a deferred charitable gift annuity. • You gain the satisfaction of making a significant gift to the hospital without adversely affecting your cash flow. What to Consider • You make your gift by naming Prairie Ridge Health Foundation the irrevocable owner and beneficiary of a paid-up life insurance policy. • Your charitable deduction will be either the policy's fair market value or the total of your net premium payments — whichever is less. • We reserve the right to keep a donated insurance policy in force during your lifetime or to terminate it sooner for its cash-surrender value.

Your Individual Retirement Account (IRA) or other retirement plans — e.g.such as 401(k), profit-sharing plan, money purchase plan — qualifies as a planned gift when you name Prairie Ridge Health Foundation as a beneficiary of the remaining assets. Benefits You can avoid both income and estate tax on the residue left in your retirement account. You can continue to take withdrawals during your lifetime. You can change the beneficiary if your circumstances change. You can balance your estate by leaving the most-taxed asset to Prairie Ridge Health Foundation and the more favorably taxed property to your heirs. What to Consider • You can make Prairie Ridge Health Foundation a partial beneficiary of your plan and direct the balance to your heirs. • Make sure to direct your retirement assets to Prairie Ridge Health Foundation (EIN: 39-1656161) on your beneficiary designation form rather than through your will. Otherwise, your retirement assets will be included in your taxable estate. • Retirement assets can be used to fund a charitable life-income gift. Talk to your professional advisors to understand what will benefit your heirs most.

If you own residential, commercial or undeveloped real estate that has grown in value, you can make a significant contribution and receive important tax benefits when you transfer it to Prairie Ridge Health Foundation. Benefits • You receive an income tax deduction for the fair market value of the real estate, no matter what you originally paid. • You pay no capital gains tax on the transfer. • You no longer pay real estate taxes, liability insurance or maintenance costs on the property. • You can direct the proceeds from your gift to a specific hospital department or program. What to Consider • With a charitable remainder unitrust, your gift of real estate can return lifetime income to you or continue an income stream from a commercial property. • If you sell your property to us at a discount, you'll have the benefits of a charitable bargain sale. • When you give your real estate as retained life estate, you can donate your home or vacation property and still reserve the right to use it during your lifetime. • As with all gifts of real estate, we must review and approve the transfer. • You must have an independent appraisal of the property to determine fair market value. • If there is a mortgage or lien on your home, it could result in taxable income to you and complicate the transfer.

If your employer has a matching gift program, your employer could double or even triple your donation! You can obtain the appropriate form from your Human Resources Department and mail it to us with your donor card.

Donate books, artwork, equipment or supplies to Prairie Ridge Health Foundation and receive an income tax deduction. Benefits • You receive gift credit and an immediate income tax deduction for the appraised value of your gift. • You pay no capital gains tax, provided your gift satisfies the "related use" requirements of the IRS. • In certain cases, you can use personal property to fund a gift that provides income and benefits Prairie Ridge Health (for example, a charitable remainder unitrust). • You can have the satisfaction of making a significant gift to Prairie Ridge Health Foundation without adversely affecting your cash flow. What to Consider • For your items to be fully deductible, the IRS requires that Prairie Ridge Health Foundation first determine whether we can use them. Please consult with Kristi Line, Executive Director, at 920-623-1370 or foundation@prairieridge.health • You must have an independent appraisal to determine fair market value for your deduction. • If you instruct us to liquidate your donation of personal property for cash, the IRS will limit your charitable deduction to the cost basis of the property. We recommend your personal donations come without these instructions. • If we can no longer use or properly care for it, Prairie Ridge Health may sell or dispose of the property at our discretion.

Learn more about Estate and Planned Giving here. https://prairieridge.health/en/foundation/estate-and-planned-giving