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Some of Our Donors Judith Harvey By Gretchen McKay, Post-Gazette Staff Writer Anyone who's ever fixed up a neglected old house knows it takes more than time and money. It takes some of your soul.
Just ask Judith Harvey. She spent close to five years restoring Heathside Cottage, a six-room Gothic Revival cottage in the North Side's Fineview neighborhood. Snow White herself would feel at home within its rounded walls and fanciful gingerbread trim. "Some houses talk to you," says Harvey with a delicate shrug of her shoulders. "I knew the moment I saw its chimney from the street up above that I had to have it." What one person loves, however, another might surrender to the wrecking ball. So soon after the meticulous restoration was complete, the former librarian began worrying about her tiny house's future. What would happen when she was gone? "It really troubled me," she recalls. "It was important that I find a way to protect it." A member of the Pittsburgh History & Landmarks Foundation, Harvey said her first thought was to simply leave it in her will to the historic preservation group. It didn't matter if it used it as an art gallery or a study; all she wanted was peace of mind that her 165-year-old house -- which is listed on the National Register of Historic Places and bears a Landmarks plaque -- would survive intact for years to come. But while gifts of property provide Landmarks with much-needed cash to support its mission, "we're not in the real estate business," says Jack Miller, director of gift planning. Besides, even though Landmarks would get the proceeds from the eventual sale of the house, buyers would be able to do anything they wanted with the property. So he suggested protecting it first, then making a "retained life estate" gift. Here's how it works: Harvey granted a facade easement to Landmarks that guarantees no one could ever change the exterior of the house. She then deeded the house to the foundation but retained the right to live in or rent it for the rest of her life. She would also be responsible for property taxes and maintenance.
But what about taxes? Harvey is entitled to a charitable income tax deduction. Also, the property is no longer part of an estate that could be attached -- by a nursing home, for instance -- if Harvey could no longer care for herself. The best part, however, is that Harvey's home and handiwork will be preserved for future generations. Built around 1855 by bridge engineer James Andrews, the brick cottage is so unusual that it was featured in Rick Sebak's 1997 documentary "North Side Story." It is a model of Early Victorian design, with lacy bargeboard, a steeply pitched roof and diamond-paned sash windows. And its location on a hilly outcrop gives it a mighty fine view of Downtown, hence the neighborhood's name. Harvey bought the dilapidated house in 1992 as a weekend "playhouse," then moved in permanently after her husband died in 1996. She also purchased the abandoned house next door and then had it torn down to create an urban garden (the stone foundation serves as a wall). The largest rooms in the two-story cottage measure just 14 feet square, though the 11 1/2-foot ceilings on the first floor --many with beautiful wallpaper -- lend an airy feel. Antiques and collectibles reflect Harvey's love for anything old. But there are some modern touches, as well. A large mirror above the mantel in the "futon" room is an inspired background for several smaller mirrors; Harvey herself designed the dining room's enormous rosewood sideboard, which was handmade in Pakistan. A narrow staircase leads to the light-filled second floor. Here, slanted walls and a whimsical diamond-shaped window in the bedroom (it's held up by a chain attached to a hook) add to the cottage's storybook feel. A slender, pointed "lancet" window in the bedroom-turned-closet room reminds visitors of the home's Gothic roots. Harvey couldn't bear to think of it in ruins. "It's protected as much as it can be," she says. "It's where people can see history and be a part of it." "Judith obviously cared very much about the property, so it worked out well," says Miller.
Many people are not aware that they can give their house or farm -- or in the case of one donor, a pizza manufacturing plant -- to a charitable organization. Miller says such "planned gifts" work best for people who want to do something for the community and, in some cases, receive income from an asset that is not normally an income-producing property. With a planned gift, donors find that they are able to contribute more than they thought possible while still providing for their family. Miller is quick to note that no one should enter into one of these agreements without the advice of a lawyer and/or financial consultant or accountant. Harvey's retained life estate gift of Heathside Cottage, the first gift of its kind to Landmarks, is only one way to go, Miller says. A charitable gift annuity, for instance, allows someone to give a gift of property in exchange for fixed income payments for life that are based on the age and number of beneficiaries. An added benefit is an upfront tax deduction. A charitable remainder trust, by way of contrast, permits someone to transfer a property to a trust, avoid capital-gains tax and receive a fixed or variable payment each year for up to 20 years or the lifetime of the income beneficiary. Like the annuity, the gift also carries a federal income tax deduction for the donor.
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