Planned Giving
What Is the Evergreen Legacy Circle?
The Evergreen Legacy Circle is our way of honoring those who extend their love of Lowell’s natural spaces into a lasting legacy.
The Evergreen Legacy Circle welcomes supporters who have included Lowell Parks & Conservation Trust in their estate plans. Whether through a bequest, a beneficiary designation, or another planned gift, these members have made a commitment to ensure that the places they love remain protected for future generations.
If you have already included LPCT in your plans, we would be honored to know. Membership is without cost or obligation. Disclosure is welcome but never required.
Help Ensure that Everyone has Access to Nature in Lowell
Choosing to make a planned gift is a powerful way to deepen your commitment to the Lowell Parks & Conservation Trust. Since 1990, thoughtful supporters have strengthened our work through gifts that reflect both their love of Lowell’s natural spaces and their long‑term vision for the community. By including LP&CT in your estate plans, you help secure the future of our mission while honoring your own financial and philanthropic priorities.
The Trust accepts several forms of planned gifts. Each has distinct implications for your estate, your family, and your heirs. We encourage you to consult your financial advisor and estate planning attorney before making any commitment. The information below is provided to help you understand your options.
Gifts for the Future
Bequests: A bequest is a gift made through your will or living trust. You can designate a specific amount, a percentage of your estate, or the residue after other obligations are fulfilled. Bequests are flexible: you retain full use of your assets during your lifetime, and your plans can be revised as circumstances change. Sample Bequest Language
Beneficiary Designations: You can name LPCT as a beneficiary of a retirement account (IRA, 401(k), 403(b)) or a life insurance policy. This is often as simple as updating a form with your plan administrator. Retirement assets left to charity may avoid income taxes that would otherwise be owed by individual heirs.
Gifts That Pay Income
Charitable Gift Annuities: A charitable gift annuity allows you to make a gift to LPCT while receiving fixed payments for life. The rate depends on your age at the time of the gift. A portion of the gift may be tax-deductible, and a portion of the income may be tax-free. You must be 62 years of age or older to establish a charitable gift annuity.
Charitable Remainder Trusts: A charitable remainder trust provides income to you or your beneficiaries for a term of years or for life. When the trust ends, the remainder goes to LPCT. These trusts can be funded with cash, securities, or real estate and may offer significant tax benefits. They require legal documentation and ongoing administration.
Gifts of Assets
Appreciated Securities: Gifts of appreciated stocks, bonds, or mutual funds held for more than one year may allow you to avoid capital gains tax while receiving a charitable deduction for the full market value. LPCT can receive securities directly and sell them to fund our work.
Real Estate Gifts of real estate, whether a home, vacation property, or undeveloped land, can support LPCT’s mission. Real estate gifts may involve appraisal, environmental review, and other considerations. We encourage donors considering real estate gifts to contact us early in the process.
Other Ways to Give
Donor Advised Funds If you have a donor advised fund, you can recommend grants to LPCT at any time. This is a simple way to support our work using assets you have already set aside for charitable purposes.
Memorial and Tribute Gifts: Gifts made in memory or in honor of a loved one are a meaningful way to celebrate someone’s connection to Lowell’s parks and open spaces. We acknowledge these gifts to the family or honoree as you direct.
Have questions or want to explore these giving options?
Our team is here to help you consider the planned giving options that best align with your financial priorities and your commitment to conservation. Whether you’re thinking about a bequest, a charitable gift annuity, or a more complex estate strategy, please connect with Jane Calvin, Executive Director, at 978‑934‑0030 or send an email.
Lowell Parks & Conservation Trust is a 501(c)(3) nonprofit organization (Tax ID 22-3070912), a nationally accredited land trust, and a member of the Land Trust Alliance. The information on these pages is provided for educational purposes and does not constitute legal, tax, or financial advice. Please consult your own advisors before making any planned gift.
