Upstate Today & Tomorrow
Upstate Today & Tomorrow highlights timely ideas and stories showing the profound impact of a planned gift to the Upstate Foundation. For more information or to have a confidential conversation regarding your legacy gift plans, contact Carolyn Hendrickson at 315-464-6490 or hendricC@upstate.edu.
Fall 2025 Issue
Unlock a unique giving opportunity with the New York State Tax Credit Program
Application deadline: Tuesday September 30, 2025
Looking for a way to make a significant impact and receive a substantial state tax benefit? The New York State Tax Credit Program offers a rare opportunity for New York state residents and businesses to do both.
This exclusive program allows qualifying donors to contribute to the Upstate Foundation and receive a New York state tax credit equal to 85 percent of their gift. Unlike a standard deduction, this tax credit directly reduces your state tax liability, making it one of the most generous giving incentives available in New York.
“In my work with clients, we often talk about “double” or “triple” duty dollars. These are dollars that help someone accomplish more than one goal while spending the same dollar. I can’t think of a better example of an opportunity to do this than the New York State Tax Credit Program. Being able to leverage my income tax obligation to help the causes I care about is a remarkable way to benefit from multiple duty dollars.”
– Dean J. Ripley, Northwestern Mutual GROW Wealth partners
“I am thankful the Upstate Foundation made me aware of the New York State Tax Credit Program allowing me to maximize my philanthropic endeavors and reduce my New York state tax liability at the same time. It is a wonderful program and easy to navigate.”
– Mary O’Malley, CFP Prudential
Why participate?
Your contribution helps fuel critical academic, research and health care initiatives at Upstate Medical University, driving innovation, supporting students and improving community health. Whether you’re an individual philanthropist or a business looking to make a strategic impact, this program amplifies the power of your gift.
Who qualifies?
New York state taxpayers – individuals or businesses – are eligible, but opportunity is limited and the application deadline is Tuesday, September 30. This means acting early is essential to secure your participation and maximize your tax benefit.
How to take the next step?
Don’t miss this chance to make a high-impact gift while enjoying a powerful tax incentive. To learn more about how the program works and how to apply, contact the Upstate Foundation today at 315-464-4416 or email FDN@upstate.edu.
This is a win-win opportunity, advancing the mission of Upstate Medical University and enjoying a direct benefit at tax time. Reach out now to allow your impact to go further than ever before.
More about the program from Upstate Foundation Professional Advisory Council member Ben Loder*
As a NYS licensed tax preparer who worked with several clients last year who utilized the New York State Tax Credit Program, the tool is a remarkable way to donate money to a great cause while receiving a generous state tax credit. When it comes to the Upstate Foundation, the program is flexible in that it allows you to make a requested gift (in an amount ranging from $10,000 to $100,000) and direct that gift to be used toward the priority, program or fund of your choice at the Upstate Foundation. The final amount of the gift you will be eligible to make to the Upstate Foundation will be determined by the amount of interest the tax credit program receives. The great benefit of this program is that unlike a standard donation to a charity, which may be used as a deduction, the gift to the Upstate Foundation will receive a tax benefit in the form of a credit of 85 percent of the donation to be used against your New York state tax liability. If you are typically in a position where you have a bottom-line tax liability with New York state, this program can be extremely beneficial in recouping some of that liability, while still allowing you to donate to an extremely worthy cause. Consult with your tax preparer or representative at the Upstate Foundation today for more details.
Ben Loder. United Financial Services, Financial Advisor
Registered Principal/OSJ, Tax Preparer
*Upstate Foundation Professional Advisory Council members are estate planning attorneys, financial/wealth advisors and accountants providing advice and council to the Upstate Foundation and those seeking financial assistance.
Upstate Legacy Society – Spotlight
Janette Garlock Miller has spent most of her nursing career in the adult medical/surgical and intensive care units. Here she is in the hallway at Upstate Community Hospital where she currently works per diem.
Janette Garlock Miller
The Janette Garlock Miller, MS, RN Nursing Scholarship Endowment has been established at the Upstate Foundation by an alum who is grateful for the opportunities Upstate presented to her through theyears and wishes to give back.
Following graduation from a high school in rural Herkimer County, Janette Garlock Miller headed off to Syracuse to attend Upstate’s College of Nursing on a Nursing Regents scholarship. It was 1971 and Janette had never even been in a hospital. The young nursing student also never dreamed that would be the start of a 52-year career at Upstate University Hospital.
In 1984, she returned to the College of Nursing to receive a master’s degree with a focus on Clinical Nurse Specialist and Nurse Practitioner.
“The opportunities at Upstate have been endless,” Janette smiles and shares. “I have received so much from Upstate, and I am very appreciative. I felt I had to give back.”
She added, “I know how much it costs to get these degrees. I worked the entire time I was going through school. I want to help those who follow behind me.”
Janette worked with Spencer Champagne, director, College of Nursing Alumni at the Upstate Foundation, to establish the endowed scholarship fund and to leave a legacy gift in support of the endowment upon her passing.
“I knew nothing of legacy giving; working with Spencer made it easy to understand all the ways I could realize my goal of establishing a scholarship endowment.”
Thanks to her generous spirit and thoughtful estate planning, her legacy will remain in perpetuity supporting nursing students through the Janette Garlock Miller, MS, RN Nursing Scholarship Endowment.
Funds in the Spotlight
The Upstate Foundation manages over 1,200 funds, the most of any charitable organization in the region, in support of patient care, education of health care providers, scientific research, and community health and well-being. Below are just a few of the Foundation’s many funds.
Janette Garlock Miller, MS, RN Nursing Scholarship Endowment #63506 – To provide scholarships to Upstate College of Nursing students who are employed in a hospital or will seek employment within a hospital upon graduation and exhibit the qualities of having a positive attitude, is a problem solver, a patient advocate, works well within a team, and shows curiosity in their learning.
Nursing Recognition Fund #290 – To support recognition of nursing excellence.
Upstate Cancer Center, Friend in Deed, Upstate Golisano Children’s Hospital annual funds – Respectively, supporting cancer patients, general patient needs and pediatric patients.
To find the fund – or create a new one – that matches your giving interests, contact the Foundation or visit www.UpstateFoundation.org/fundsearch
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