Is That Deductible? Jane's Park: Legacy, Love, and Community

Small Town Pride

Growing up in a small rural town in Indiana, the world felt both vast and intimate. With a graduating high school class of just 100, we were more than just classmates—we were like a family. Our community took immense pride in our successes, both scholastic and athletic. It wasn’t just our individual achievements; it was the sense that our town had a hand in shaping us. This pride was a double-edged sword in many small towns like ours. On one hand, there’s a deep satisfaction in seeing "one of our own" make it big. On the other, there’s an unspoken melancholy, knowing that the talent nurtured in these small communities often moves away, leaving behind a fond but fading memory.

For me, that memory is intertwined with my high school sweetheart, Jane. She was our class valedictorian—a shining example of the potential our small town could produce. We married, both driven by a shared commitment to our careers and each other. Jane went on to earn her Pharm D from Purdue, and I became a Family Doctor through Indiana University. We chose to set down roots not in the big cities that might have beckoned, but in rural Virginia, where I completed my residency and where we could practice medicine and we could raise our family in an environment that mirrored the values of the small town we had come from.

Our journey was a testament to the strength and love that started in that Indiana town. We were successful in every way that mattered, both professionally and personally. Our lives were filled with the quiet satisfaction of knowing we were making a difference, even as we kept strong ties to our families and community back home. We visited often, sharing our accomplishments and our children’s milestones, always feeling the warmth of a town that was proud of our journey.

But life has a way of throwing challenges at you, no matter how carefully you’ve charted your course. Jane was diagnosed with advanced breast cancer during her second pregnancy. It was a devastating blow that shook the very foundation of our lives. The medical advice was clear: terminate the pregnancy to give Jane the best chance of survival. But our faith, which had been our guiding light throughout our life, led us down a different path. We chose to fight for both Jane’s life and our unborn child’s.

The months that followed were a whirlwind of treatments, prayers, and hope. We moved back to our home county to be closer to our supportive families, as I started working as an employee of the local hospital. Our journey became public, not because we sought attention, but because our story was unique—two medical professionals making decisions guided by faith in a world of science. Despite the overwhelming odds, we hoped for a miracle. But it was not to be. Jane passed away 20 months after giving birth to our second child, leaving behind a legacy of love, courage, and faith that would be impossible to forget.

In the aftermath of Jane’s passing, our hometown rallied around us, as only a small town can. They honored Jane’s memory by creating a children’s play park—Jane’s Park—a special place where laughter and joy could echo in the air, a living tribute to the life she lived and the love she shared. It was built from wood, solid and sturdy, much like the values our town instilled in us.

Now, nearly 25 years later, Jane’s Park faces the inevitable wear and tear of time. The wood that once felt so unyielding is starting to decay, and the park is in need of major repairs. The park department has been faced with a difficult decision: how to preserve the park’s legacy without compromising its safety or value to the community.

Leading the Charge: A Community Effort

As I’ve always believed, leadership often begins with recognizing a need and then stepping up to meet it. In the case of Jane’s Park, the need is clear—preserve the legacy of a place that has brought joy to so many. And so, I’ve taken it upon myself to spearhead the effort to rejuvenate the park, ensuring it remains a vibrant part of our community for years to come.

One of the beautiful aspects of this effort is that it doesn’t necessarily require financial contributions, at least not at first. Leadership, community organizing, and enlisting support are all activities that cost nothing but time and effort—two things I’m more than willing to give. Of course, time is not deductible, but the impact of giving back to the community in this way is priceless.

However, as we look to celebrate the park’s 25th anniversary, we recognize that some expenses are inevitable. To mark this milestone, we plan to place a new memorial stone in Jane’s honor—a lasting tribute to her life and the joy she brought to so many. This, of course, comes with costs that must be addressed.

Is That Deductible? Understanding Business Expenses and Community Donations

This leads us to a common question for any small business owner: How do we manage these costs in a way that’s both fiscally responsible and beneficial to the business?

One option is to route the expenses through our donor-advised charitable fund. This allows the contribution to be recognized as a charitable donation, which can provide tax benefits. Another option is to treat the expense as a business-related advertising cost, particularly if the business’s name or logo is associated with the memorial. In this scenario, the expense could be deducted as a business expense, provided it meets the criteria for advertising and promotion.

For small business owners, these decisions often come down to the specific goals of the business and the nature of the expense. Charitable donations are an excellent way to give back and can offer significant tax benefits, but they may not directly enhance the business’s visibility. On the other hand, treating the expense as an advertising cost could offer more immediate business-related benefits, such as increased brand recognition and goodwill within the community.

Both options are valid, but they require careful consideration of the nuances involved. Consulting with a tax professional is always advisable to ensure that your contributions are structured in a way that aligns with both your personal values and business goals.

A New Chapter: Embracing the Past, Celebrating the Present

Life has a way of weaving together the threads of our experiences, creating a tapestry that is both intricate and deeply personal. My journey through love, loss, and renewal has brought me to a place where the past and present are beautifully intertwined. After Jane's passing, I never imagined that I would find love again. Yet, life had other plans.

Ellen, my wife, has become a new and cherished chapter in my life for the past 24 years. Remarkably, Ellen is also from the same small county where all of this transpired—where Jane and I grew up, where we fell in love, and where Jane’s Park stands as a testament to her life. This shared geography brings with it a deep understanding of the community’s roots, the significance of our past, and the delicate balance of honoring memories while embracing the future.

Navigating these waters has not always been easy for Ellen. The bonds formed in a small town run deep, and they are often tied to shared histories and collective memories. As we work on revitalizing Jane’s Park, we are not just preserving a physical space; we are safeguarding a legacy that holds profound meaning for so many.

Ellen has been steadfastly supportive of this endeavor, despite the complexities it presents. She understands the importance of this project, not only to our community but to me personally. Ellen’s support comes from a place of deep faith and moral conviction, qualities she shares with Jane. While the situation could easily be fraught with discomfort, Ellen gracefully navigates it with a profound respect for what Jane stood for and the way her faith guided her life.

This shared faith and understanding have brought Ellen and me even closer together. We both recognize that our lives are part of a larger, divine tapestry—one that is much bigger than us. The threads of our individual stories have been woven together in a way that, while unexpected, feels entirely ordained. Ellen’s presence in my life is a reminder that while the past is an essential part of who we are, the future holds new blessings, new opportunities, and new ways to contribute to the world around us.

Moving Forward Together: A Call to Action

As we move forward with the revitalization of Jane’s Park, Ellen and I do so with hearts full of gratitude and a sense of purpose. We are not just honoring the past; we are actively participating in the ongoing story of our community, our faith, and our shared commitment to making a positive impact. This project is a reflection of the love and values that have shaped our lives, and we are humbled to be a part of it.

Supporting this project is more than just a financial decision; it is a commitment to our community and to the legacy we wish to leave behind.

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Together, we can make a difference—in our communities, in our businesses, and in our lives. Let’s honor the past, celebrate the present, and build a future that reflects the best of who we are.