Giving Options

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There are many options to choose from when giving through the Arizona Community Foundation and affiliates. Start achieving impact where it matters to you with a gift today; or leave a lasting legacy of caring for your community with a planned gift.

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Cash

A check or credit card gift is the simplest type of charitable gift.

Stocks, Bonds, Mutual Funds

Many gifts of appreciated stocks, bonds and mutual funds result in a charitable deduction for the full market value of the donated asset, even if you bought it for far less, and minimize capital gains taxes.

Life Insurance

You may transfer ownership to the Community Foundation and receive a tax deduction for the policy’s cash value. Gifts to ACF to cover premiums due may also qualify for a deduction.

Closely Held Stock

Donating the closely held stock of your business to the Community Foundation offers you a charitable deduction for the appraised fair market value and potential saving of capital gains tax.

Real Estate

We can help you turn a home, a business or land into a charitable gift. We can accept the gift outright or you can set up a trust that will convert it into a gift that also provides you with income.

ACF is Arizona's leading expert at turning complex gifts into community good.

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Charitable Bequest

Name the Community Foundation to receive all or a portion of your estate through your will or trust, reducing estate taxes while creating a charitable legacy.

Charitable Gift Annuity

You make a charitable gift and you and/or someone you designate can receive lifetime income. The remainder goes to ACF upon your passing, potentially reducing and deferring capital gains tax and reducing probate costs and estate taxes.

Charitable Trusts

A charitable lead trust or several types of charitable remainder trusts create valuable options in estate planning by providing tax savings, a significant gift and income for either a charity or family members.

Life Insurance Policies

Naming the Community Foundation as a beneficiary of your insurance policy enables you to create a charitable legacy without invading cash and other assets designated for your heirs.

Life Estate

Give your personal residence, ranch or farm as a gift, occupy the residence or land without disruption, and receive an income tax charitable deduction for the present value of the remainder interest.

Retirement Account Assets

Double taxation on retirement plan withdrawals decreases their value for your heirs. Consider providing other assets to heirs and naming the Community Foundation as the beneficiary of your retirement accounts. You can save taxes and preserve your hard-earned assets for the good of your community.

Comparing Giving Options

When people want to make a difference in their community and create a family legacy, a range of options are available, from creating a private foundation to the public-charity alternatives offered by a community foundation – namely a donor advised fund or supporting organization. While private foundations may allow for greater donor control, the administrative requirements and operating costs can be substantial.

The following chart compares some of the key features of a private foundation with those of a donor advised or supporting organization at the Arizona Community Foundation:

	Tax Deductibility	Ease of Establishment	Costs	Grantmaking
ACF Donor Advised Fund	Deduct 60% AGI for cash gifts; deduct 30% AGI for gifts of long-term appreciated securities, real estate and closely held stock	Simple and quick to establish; could be done in one day	Minimal fees; no start-up costs	No minimum annual payout; philanthropic services provided by Community Foundation
ACF Supporting Organization	Deduct 60% AGI for cash gifts; deduct 30% AGI for gifts of long-term appreciated securities, real estate and closely held stock	Several months to establish, but could start with donor advised fund (and convert later to a Supporting Organization) if timing is an issue	Minimal administrative fees; some start-up legal/filing costs	No minimum annual payout; philanthropic services provided by Community Foundation
Private Foundation	Deduct 30% AGI for cash gifts; deduct 20% AGI for gifts of long-term appreciated securities; deduction limited to cost basis for gifts of real estate and closely held stock	Several months to establish	Typically, costly to set up and maintain; 1-2% excise tax on net investment income	5% minimum annual payout required; grantmaking services can be purchased from Community Foundation.