Year-end giving deadlines for 2025

The Arizona Community Foundation is poised to assist you with your year-end giving. So that we can provide the best possible service and ensure your charitable gifts qualify for a charitable income tax deduction in the 2025 tax year, please keep these important dates in mind:

• All documentation to create a new scholarship fund to be included in the 2025 scholarship cycle must be completed by Friday, November 14.
• All documentation for gifts of non-cash assets should be submitted as soon as possible and no later than Friday, November 28. This ensures the documentation will be reviewed by ACF’s Special Assets Committee before the end of the year.
• Gifts of appreciated stock should be made by Tuesday, December 23 in order to be received by Wednesday, December 31. Notify your relationship manager prior to initiating the transfer. Please note that transfers of mutual funds may take additional time. Please consult your investment advisor.
• Checks sent via the U.S. Postal Service must be postmarked on or before Wednesday, December 31.
• Checks sent via carriers such as FedEx, UPS, and DHL to any ACF or regional office must be received on or before 5:oo p.m. on Wednesday, December 31.
• Wire transfers of cash and ACH must be received no later than Wednesday, December 31. We recommend initiating the transfer no later than Tuesday, December 23.
• Credit card gifts must be made by phone by 5:00 p.m. or online by 11:59 p.m. on Wednesday, December 31.

Year-end grant recommendations

Donor advised fundholders may wish to recommend grants as part of year-end campaigns or holiday contributions. In order for nonprofit recipients to receive grant checks in 2025*, recommendations should be made by noon on Wednesday, December 10. Donor advised fund grant recommendations should be made online through ACF Connect, our online portal for fund management. If you haven’t set up an account in our online portal, contact your relationship manager or call 602.381.1400.

ACF calculates a grantmaking target of 4.25% of the fund’s balance, averaged over the previous three years. For endowed funds, the grantmaking target remains available for granting through March 31, 2026. On April 1, 2026, any ungranted amount is reinvested in the fund, and a new grantmaking target is calculated for the new fiscal year. For spendable funds, the grantmaking target may be treated as a guideline for fundholders wishing to grow the fund over time and create a lasting charitable legacy.

*The timing of donor advised fund grants has no effect on your 2025 charitable income tax donations since your tax-deductible charitable gift was made when you contributed it to your donor advised fund. However, the nonprofit may not receive the check in 2025 if the recommendation is made after December 10.

Year-end office hours

The Arizona Community Foundation is ready to help you complete your year-end charitable giving, with our staff available to provide answers and process transactions until the last day of the year. Our offices will be closed on Wednesday, December 24  and Thursday, December 25. Our offices will reopen on Friday, December 26 through Wednesday, Decemeber 31 from 8:30 a.m. to 5:00 p.m.