Arkansas Community Foundation

Meridith Armstrong, an 8th grade history teacher at Goza Middle School in Arkadelphia, was awarded $5,000 from The AHEAD Fund on January 27 at the Arkansas Department of Education building in Little Rock.

January 27 marks International Holocaust Remembrance Day, commemorating the victims of the Holocaust. In 2021, thanks to the efforts of former Governor Asa Hutchinson, Arkansas passed a state law requiring Holocaust education be taught in all public schools for grades 5-12. In 2023, Governor Sarah Sanders signed legislation into law that designates the last week in January as Holocaust Education Week in Arkansas.

The AHEAD Fund (Arkansas Holocaust Education Award Donation) is held at Arkansas Community Foundation. The fund recognizes Arkansas educators who go above and beyond in teaching the powerful lessons of the Holocaust.

Click here to learn more about The AHEAD Fund.

David Ronnel, Founder of The AHEAD Fund and Meridith Armstrong, 2025 Winner

“We are thrilled to celebrate one of Arkansas’s finest educators, Meridith Armstrong. Her passion for teaching the Holocaust is inspiring,” said David Ronnel, Founder of The AHEAD Fund. “Her grandfather, a World War II veteran, instilled in her the importance of Holocaust education and remembrance. In her Arkadelphia classroom, Meridith brings creativity and energy. Holocaust survivors have spoken to her students and she assigns research projects and Ted Talks on the Holocaust. She incorporates Holocaust-specific art, music and food into her lesson plans while also helping her students gain empathy, understanding and appreciation for the things that makes us different, unique and most of all, human.

“On this day, 80 years ago, Allied troops march into the concentration camp known as Auschwitz. They witnessed unimaginable scenes of horror surrounding the systemic murder of more than 11 million people,” said Ronnel. “These liberators were heroes, freeing innocent men, women and children who somehow survived these atrocities.

“Today, the AHEAD Fund serves to honor the memories of the victims, survivors and liberators of the Holocaust. At the beginning of Arkansas’ second annual Holocaust education week, we are encouraged, knowing that more schools across Arkansas are teaching students about humanity’s darkest hours, so that it is never forgotten and never repeated.”

David Ronnel, Meridith Armstrong, Jacob Oliva, Arkansas Secretary of Education and Keith Brooks, State Representative

“Holocaust education is important because it can teach students to speak up against injustice, and act as allies to those who are unjustly targeted and marginalized,” Ronnel said. “It can create a more tolerant outlook by helping students become more open to viewpoints that might be different from there own. And, with the flood of misinformation online, including a growing number of claims denying that the Holocaust ever even happened, its important now more than ever, that students learn from the horrible mistakes of the past.”

A quasi-endowed fund was designed for people and organizations that want to enjoy the excitement of giving larger grants now along with the benefit of investing for future growth. These funds are invested in the markets to keep them growing, but there’s no limit on the amount that can be granted from your fund to the organizations you choose. A quasi-endowment requires a $100,000 minimum to start and the balance must remain above $50,000 for the first three years.

Download this one-pager to learn more about about how a quasi-endowment works.

A recent example of a quasi-endowment in action is held by Habitat for Humanity of Central Arkansas. Like many other nonprofits, Habitat relies heavily on annual giving and donations of all sizes year-round from their donors, but the use of a quasi-endowment allows them to access funds for emergency use and for special initiatives to boost their impact. The pandemic proved a prime example of this. It showed Habitat (and many nonprofits) the importance of growing and maintaining a strong reserve.

“Just like our homeowners must save for the closing costs of their new home, we must save for when a once-in-a lifetime opportunity presents itself to us as well,” said Kelly Fleming, executive director of Habitat for Humanity of Central Arkansas.

Because of a quasi-endowment, Habitat is able to have an impact now, and preserve funds for future use.

In addition to quasi-endowments, the Community Foundation helps donors manage three types of funds depending on the amount they want to donate, desired impact and time horizon. Learn more about the multiple ways to give here.

Arkansas Community Foundation is honored to receive the 2022 Advancing Equity Award from the Clinton School of Public Service and their Center on Community Philanthropy.

Watch the announcement here.

The Advancing Equity Award is presented to organizations using innovative solutions to address racial inequalities in their communities and advance progress toward inclusion. The award recipients will receive support to continue and enhance their efforts. The National Day of Racial Healing (NDORH) is an opportunity for people, organizations and communities across the United States to call for racial healing, bring people together in their common humanity and take collective action to create a more just and equitable world. NDORH is a part of the W.K. Kellogg Foundation’s Truth, Racial Healing & Transformation (TRHT) effort – a national and community-based process to plan for and bring about transformational and sustainable change and to address the historic and contemporary effects of racism.

The largest grantmaker in the state, Arkansas Community Foundation is a statewide nonprofit organization that offers tools to help Arkansans protect, grow, and direct charitable dollars while learning more about community needs. The Community Foundation engages people, connects resources, and inspires solutions to build community. You understand your clients’ charitable goals. We understand smart giving. Partnering with the Community Foundation, you stay in control of your client relationships while we provide the tools and resources to make the philanthropic process simple, flexible, and efficient.

Here is what is going on and how the proposed changes might affect charitable giving strategies.

Under President Joe Biden’s proposed tax plan, taxpayers making more than $400,000 per year would be taxed at a top income tax rate of 39.6%, an increase from 37% under current law. That would mean charitable giving would become more advantageous under the new law for some taxpayers.

A separate provision in the proposed plan, however, would impose a 28% limit on charitable deductions for taxpayers who make more than $400,000 per year. This would mean that instead of avoiding income tax on charitable gifts at the rate of 39.6% as described above, these taxpayers would escape income tax only at a rate of 28%. (A similar provision was proposed, but never enacted, during the Obama Administration.)

The tax proposal also calls for increasing—from a maximum rate of 20% to 39.6%—the capital gains and dividend tax rates for taxpayers whose annual earnings exceed $1 million. For affected taxpayers, this change would create opportunities to avoid significantly more tax than is possible under current law for gifts of appreciated assets. An increase like this would create a huge incentive for philanthropists to support charitable organizations.

Next, the tax proposal calls for a 3% reduction of itemized deductions for taxpayers making more than $400,000 per year. This is reminiscent of the so-called “Pease Amendment” that was repealed in 2018. Although the reinstatement of this rule could have some negative effects on charitable giving, the rule’s impact would be blunted for taxpayers for whom the reduction is absorbed by other types of itemized deductions (mortgage interest payments, for instance).

Perhaps the component of President Biden’s proposal with the biggest potential impact on ultra-wealthy philanthropists is his intention to raise estate taxes and change the way capital assets are taxed after death.

Currently, the gift and estate tax exemption per person is $11.58 million and $23.16 million for a married couple. These amounts are effectively double what they were before the Tax Cuts and Jobs Act of 2017 (TCJA). The TCJA calls for an automatic sunset of these increases on December 31, 2025, at which point the exemption will drop back down to $5 million per person, as adjusted for inflation. Under Biden’s proposed tax plan, though, the estate and gift tax exemption and rates would be restored to the lower levels of more than a decade ago.

In addition, Biden’s proposal calls for substantial elimination of the step up in basis from the taxpayer’s cost to fair market value at the time of death, further complicating existing estate plans for many families. Some philanthropists have deferred charitable gifts to 2021 under the assumption that tax laws will change dramatically.

Despite the uncertainty about exactly what might happen with the tax laws in 2021 and beyond, there are still opportunities for you to advise your charitable clients with conviction that they are doing the right thing for themselves and for the causes they care about. To that end, keep in mind the changes to the charitable contribution deduction for 2021:

Extends until 2021 the above-the-line temporary charitable deduction that was included in the CARES Act. Non-itemizer individuals in tax year 2021 can deduct $300 for cash contributions to qualifying public charities, and non-itemizer couples filing jointly qualify for $600. Donations to donor advised funds and supporting organizations are not eligible for this deduction; however, we can create designated funds that qualify for the deduction.
Extends for one year the increased limit from the CARES Act on deductible charitable contributions for corporations and taxpayers who itemize. The limits for 2021 will be 100 percent of AGI for individuals and 25 percent of taxable income for corporations

As always, Arkansas Community Foundation can help you develop your clients’ charitable giving plans to maximize impact and tax savings. Contact us at 501-372-1116.

The next round of the Rural Relief Small Business Grants Program is now open. As part of their continuing commitment to elevate their impact in rural America, OneLISC is inviting small business owners in rural locations across the country to apply for the LISC-Lowe’s Rural Relief Small Business Grants program. Applications are open 1/26/21 through 2/2/21.

To find who is eligible, how the application process works and to apply, visit the LISC website. Rural LISC is committed to the integrity of the grant application process and to the security of applicants’ information. A couple of things to keep in mind:

Valid grant applications are only accepted through the links posted on the LISC website.
We will never request copies of personal documentation such as driver’s licenses, passports, and/or green cards.
The application is easy to fill out, requiring basic business information – professional grant writing assistance will not increase the chances of selection.
Rural LISC works with 92 partner organizations creating sustainable rural communities across 45 states. Visit our website here and if you would like to sign up to receive the Rural eNews each month, click here.

by Jessica Hughes Ford

At Sylvan Hills High School in Sherwood, the future doesn’t feel distant. It hums in the hallways and feels very much present in the here-and-now. Students run gel electrophoresis in the lab, complete CPR and financial management training, and sit for mock interviews with local professionals. It is all part of the Academies of Central Arkansas, a relatively new model linking high school learning to real careers.

For senior Nathan Lam, the effect is personal.

“I’ve always wanted to help people,” he said. “Health care seemed like the place where you can directly do that. But I didn’t really know what that looked like until I got into this program.”

Through his pathway at Sylvan Hills, Lam has taken medical courses, job shadowed, and interned at Arkansas Children’s Research Institute, a partner of the Academies. There, he helped with a research project on RSV, a common respiratory infection in children and sometimes adults, and realized the lab was not daunting anymore. “I used a micropipette and did RNA isolation and thought, ‘Wait, I’ve done this in my classes.’ The hands-on work made me more confident.”

That word, confidence, comes up often among Sylvan Hills students.

Nathan credits his medical sciences teacher, Melissa Duncan. “I appreciate her humor and the way she answers questions until you get it. That makes you want to ask, which makes you want to learn,” he said.

Duncan, a veteran biology and AP instructor, has seen a major shift. “Before, even in AP biology, we did level-one labs,” she said. “Now my students are purifying proteins and talking about recombinant genes like it’s normal. That’s a shift from rote learning to doing.”

Partnerships make that possible. “I’m not a doctor; I don’t suture,” Duncan said with a laugh. “But with Academy partners, I got a physician in my classroom so students could try it. By doing so, they become confident,” she said. “They are steps ahead of most graduating seniors, and suddenly bigger goals don’t seem out of reach.”

Felicia Wheat, lead academy coach for Pulaski County Special School District, has been in her role for about three years. “In classrooms, teachers teach through the lens of a career,” she said. “In geometry, for example, you might apply formulas to calculate the cost of carpeting a room.”

The Academies began locally in 2017, when the Little Rock Regional Chamber took four superintendents to Nashville, Tennessee to study its career-connected model. Nashville’s approach helped lift graduation rates and industry credentials. Central Arkansas became one of the few regions nationwide to adopt it across multiple districts, requiring coordination of class schedules, staff roles and planning. The up-front work has been significant, but it is paying off.

The Academies’ latest annual report shows:

• Industry-recognized credentials rose from 800 to 2,899
• 94 partners contributed almost 12,000 hours, valued at $1.17 million
• Internships jumped from 112 to 894 in one year
• Students earning 3 or higher on AP exams increased 38 percent

Enrollment at Academy high schools has grown three years in a row, a counter-trend in public education. “When students have real options, they are choosing our public high schools because of the experiences they get,” said Markous Jewett, president of the Academies of Central Arkansas Foundation.

At Sylvan Hills, three academies house multiple pathways, each led by a consistent team of adults who travel with students year to year.
“Our campus grew from 680 to more than 1,500 students,” said Tracy Allen, principal at Sylvan Hills. “The academy structure created smaller learning communities so kids don’t fall through the cracks. Each academy has its own principal and counselor, and core teachers are aligned to academies.”

Soft skills are taught alongside technical training. Last year’s theme was networking. Teachers greeted students with handshakes, practiced professional introductions, and hosted a luncheon where students learned etiquette and talked with business leaders by career interest. This year’s theme is leadership.

Freshmen meet career experts; sophomores take industry tours; juniors complete job shadows, and seniors pursue certifications, capstones and internships with direct feedback from professionals. Local partners make it real and more successful. Arkansas Children’s alone invests thousands of hours, bringing marketing, HR, IT and clinical experts into classrooms while hosting internships and certifications. WER Architects and Michael Baker International, an engineering firm, co-teach standards and host tours in engineering. At Mills High School, steel fabricator Lexicon, Inc. transformed welding enrollment from 2 to 135 in 16 months by investing in onsite welding bays.

The message from partners mirrors what students hear in labs: high expectations and real purpose. As Patrikc Schueck, president and CEO of Lexicon, told a packed auditorium of construction and welding students, “This work is hard and we’ll push you. Whether you work for us or our competitors isn’t the point. Find your purpose and pursue it.”

For business leaders trying to bring more jobs and opportunity into the state, this is economic development in action. “When companies scout central Arkansas, their second question after land is workforce,” said Jewett. “Now local leaders can point to specific workforce pipelines and the number of projected graduates by field. These new employers bring revenue back to districts, strengthening schools and neighborhoods in a full-circle way.”

There are deeper hopes too, like deterring youth involvement in harmful paths by showing them real futures. Teachers and students alike consistently attribute the transformation using the same word: confidence.

Ask Lam the greatest thing the program has given him: “Confidence,” he said. “Research used to be scary. Now the lab feels familiar. Interviews feel doable.”

Duncan smiles at that. “If they are frustrated, they are learning,” she said. “This program gives kids the chance to struggle productively, but we are setting them up to succeed in real life.”

The Academies of Central Arkansas are not just building resumes. They are building the state’s workforce and the confidence for a brighter future.

Phillip Poston, Hytrol Chief Development Officer

What inspired Hytrol and the other manufacturing partners to establish the Workforce Training Consortium Endowment?
This endowment began with my grandfather’s belief that workforce development was the key to long-term community success. He understood that Hytrol’s investment in the workforce solely for the benefit of our company wouldn’t create the larger impact our region needed. By bringing manufacturers together, there was a multiplier impact on the resources that could provide more advanced training options with better accessibility than any of us could achieve on our own. We do this work not for the recognition, but rather because Community is one of our core values. We believe in doing the right things for the right reason.

Why did you choose to structure this investment as an endowment?
Another core value of ours is Commitment, which we define in part by taking the long-term view. An endowment ensures this commitment doesn’t end after a few years of investment in workforce development. It allows us to continually reinvest in employees, students, educators, and training programs making this work part of the fabric of our community, no matter how specific needs change over time.

Hytrol is known for being a leader in manufacturing. How does supporting workforce training through philanthropy fit into your company’s overall mission and values?
At Hytrol, we create material handling technology and relationships that move the world, but it’s the people and communities behind each relationship that drive our philanthropic commitment. Supporting workforce training through philanthropy reflects our values of stewardship, responsibility, and partnership. It’s our way of extending opportunity, not just for our company but for every business and individual in our region.

Since its creation, the fund has already granted nearly $83,000 back into the community. How have those grants made an impact?
The projects funded through this endowment show both the diversity of our region and the creativity of our educators. The impact goes farther than Craighead County and includes initiatives in robotics engineering programs, manufacturing camps for middle school students, career awareness projects, scholarships for engineering camps, software, and virtual reality headsets. Each project creates a spark — helping students imagine career pathways and giving teachers new ways to prepare them for the workforce.

Why was Arkansas Community Foundation the right partner to hold and manage this endowment?
The Community Foundation’s mission of building stronger communities is at the heart of our efforts, too. Their local presence means decisions are guided by people who understand our workforce needs firsthand. My wife currently serves alongside other leaders in our community on the Craighead County Community Foundation board, and I have been a past member. We know how this organization functions, and we actively work to continue supporting others who also invest.

What do you see as the biggest workforce challenges facing Arkansas right now, and how do you hope this endowment helps address them?
One of the biggest challenges is preparing students early enough so they can intentionally pursue career pathways, whether in manufacturing, engineering, or other fields critical to Arkansas’ future. Another challenge is making sure the labs and spaces for learning are state of the art. These funds help bridge those gaps, by investing in projects that expose students to careers and empower teachers to bring learning to life in innovative ways.

Looking ahead, what is your ultimate hope for this fund?
My hope is that the funds from this investment will make a huge impact for decades to come because they help people create a better life for themselves. Workforce development is crucial for business, but at the heart of the issue is creating opportunities for people in our community to have meaningful work and live their lives to the fullest. We know that when students, employees, and educators are living this kind of life, our businesses are going to be successful, and our community is going to thrive for generations.

by Jessica Hughes Ford

At the Johnson County Library in Clarksville, books are just the beginning. Today, the library has become a lifeline for residents seeking the skills and confidence to enter or reenter the workforce.

For library manager Jimmy Ritchie, the mission is rooted in home. He grew up visiting this library with his mother, discovering the world through books and finding a sense of belonging. Now he is paying that forward. He is committed to making the library a bridge to opportunity for neighbors who need a hand, a skill or simply a place to start.

The library started Technology Tuesdays, a kind of tech support to help senior citizens, but demand quickly spread. “It’s turned into every day of the week,” Ritchie said. “People just show up, and we might see five to 10 in a week, sometimes more, to get help with their cell phones or laptops.”

When clothing manufacturer Hanes closed its Clarksville plant in 2023, more than 230 workers lost their jobs. The ripple effects hit families across Johnson County. The library responded with Workforce Wednesday, a program connecting jobseekers with local employers, résumé help and interview coaching.

“One woman who lost her job at Hanes came here, and we helped her build a résumé and apply for jobs online. She’d never done that before,” Ritchie said. “She got hired at Walmart, and told us she was so grateful because it meant she didn’t lose her home. That’s the kind of difference we want to make.”

Ritchie sees libraries as more than a quiet place to find books. “I’ve always viewed libraries as a community hub where people come together,” he said. “With the cost of living so high, many can’t afford computers, books or even internet access. We provide both, and a safe environment where they can find support. When it comes to workforce and career readiness, we can step in and be part of the solution.”

Collaboration has been key. The library partners with:

• Staffmark, a staffing agency that hosts monthly on-site job fairs and interviews.
• The River Valley Adult Learning Alliance, where Ritchie serves on the board, connecting adults with tutoring, laptops and Wi-Fi hotspots.
• The Johnson County Chamber of Commerce, which teams up on workshops and community programs.

Another valuable resource has been DigitalLearn.org, an online platform created by the Public Library Association. Their free courses cover everything from basic searches and email to Microsoft Word and cloud storage. Participants who finish receive a certificate to document their skills.

Ritchie hopes the short-term impact is simple: helping residents find jobs and gain confidence. But his long-term vision is broader. “I want to connect people to success and to living a life of worthiness and purpose,” he said. “If people can thrive here, they won’t feel like they have to leave Johnson County to find other opportunities.”

With new businesses moving in, along with downtown revitalization and the Chamber of Commerce promoting local tourism, momentum is building. The library is doing its part by showing how workforce development can strengthen not just individuals, but entire communities.

For Ritchie, working at the same library his mother once brought him to as a child is especially meaningful. “Reading and literacy are transformational,” he said.

“Those skills can take you anywhere. Now I get to give back to the community I grew up in and help others unlock their potential. Because you never know what someone is capable of accomplishing.”

In Johnson County, opportunities are not only found in classrooms or job sites. Increasingly, they start at the library, a community hub where people gain the tools, the confidence and the hope to build a brighter future.

by Andrew Parker, Executive Director at Be Pro Be Proud Arkansas

Be Pro Be Proud Arkansas is a statewide workforce initiative designed to change perceptions of technical professions and connect students with high-demand, high-wage career opportunities.

Founded in 2016 by the Arkansas State Chamber of Commerce and the Associated Industries of Arkansas, the program addresses one of the most pressing challenges facing the state: a shortage of skilled professionals in industries critical to economic growth.

Andrew Parker, Executive Director at Be Pro Be Proud Arkansas

From construction and manufacturing to transportation and utilities, technical professions are the backbone of Arkansas’ economy. Many students are unaware of the stability, competitive pay, and advancement opportunities these careers provide. For years, cultural emphasis has leaned heavily toward four-year college degrees, leaving trade-based pathways undervalued and underexplored. Be Pro Be Proud Arkansas was launched to help reverse this trend by bringing awareness, resources, and interactive experiences directly to students.

A Mobile Workshop on Wheels The most visible part of Be Pro Be Proud Arkansas is its innovative Mobile Workshop, an interactive, high-tech trailer that travels to schools, community events and career fairs across the state. The workshop functions like a mobile career exploration lab, packed with virtual reality simulators and interactive exhibits that give students a feel for what it’s like to operate heavy machinery and robots, weld, work as a lineman, drive a commercial truck, electrify a football field, fix a sprung leak and many more.

For many students, these simulators are the first exposure to careers they may not have considered. The mobile unit allows participants to “test drive” professions in a safe, engaging environment, while learning about salary ranges, required certifications, and pathways to employment. By demystifying technical professions and showing the skill-based nature of the work, the mobile units capture students’ interest and helps shift outdated perceptions.

Building Awareness and Changing Perceptions
At its core, Be Pro Be Proud Arkansas is not just a recruitment effort; it’s a cultural campaign. The initiative emphasizes that technical professions are not “second choice” careers, but rather viable, rewarding options that provide stability and advancement. The message is clear: professions in manufacturing, construction, transportation, and utilities are essential to Arkansas’ future, and industries need the next generation of talent to thrive. These are careers that AI won’t replace.

Connecting Students with Opportunities
Beyond awareness, Be Pro Be Proud Arkansas is dedicated to connecting students directly with career opportunities. Employers across the state partner with the initiative to help identify talent pipelines, support workforce development, and introduce students to real-world opportunities. The program hosts events, job fairs, and networking opportunities where students can meet industry leaders, learn about apprenticeships, and explore pathways tailored to their skills and interests.

One standout feature is the organization’s Draft Day events, where high school students are paired with employers for interviews, internships, and job placements. Much like an athletic draft, students are celebrated for their talents and are allowed to step directly into the workforce. These events create excitement while reinforcing that technical professions are valuable and honorable career paths.

A Model for Other States
The success of Be Pro Be Proud Arkansas has attracted national attention. Since its founding, the program has expanded to inspire similar efforts in six states. Arkansas’ model serves as the blueprint. It shows how state and industry-supported initiatives can address workforce shortages while also transforming cultural perceptions.

The Impact
The impact of Be Pro Be Proud Arkansas is significant and growing. Each year, thousands of students interact with the mobile workshop and participate in outreach events. Teachers report that the program opens their students’ eyes to possibilities they had not previously considered, while employers see new energy entering their industries.

Arkansas faces an aging workforce. Many skilled workers are approaching retirement age, creating an urgent need for young talent. Be Pro Be Proud is helping close that gap by equipping students with knowledge, confidence and access to pathways that lead to stable, fulfilling careers.

By Jody Dilday, Philanthropic Advisor

Many people are surprised by the wide range of giving options available at the Community Foundation, including donor-advised funds (DAFs). If you already have a DAF with a national financial institution, you can even transfer it here.

Why choose a donor-advised fund at the Community Foundation?

All the basics you expect: online access, easy grantmaking, consolidated reporting, and tax benefits including bunching strategies.
Plus what national firms can’t provide:
- Local knowledge and personal guidance from staff who live and work here.
- Deep relationships with nonprofits across the region.
- Tailored advice and opportunities to collaborate with others who share your interests.
- Administrative fees that directly support local philanthropy.

October 9 is National DAF Day 2025—a chance to celebrate the impact of donor-advised funds everywhere. If you haven’t set one up yet, we’d love to help. And don’t forget, you can always add to your fund. At the Community Foundation, your fund will be managed with care, rooted in community knowledge, and focused on achieving the impact you envision—today and for generations to come.

By Ashley Coldiron, Chief Development Officer

With just a few months left in 2025, now is the time to review your charitable giving strategy, especially in light of the new One Big Beautiful Bill Act (OBBBA). Here are three tips to discuss with your advisors (and with us—we’d be glad to join the conversation):

Take advantage of 2025 itemizing rules. This year, itemized deductions are more favorable. Consider “bunching” gifts into your donor-advised fund now, then support your favorite charities in future years. Add to your fund.
Remember the basics. Appreciated stock and IRA beneficiary designations remain tax-smart giving strategies.
Know your QCD options. If you’re 70½ or older, you can transfer up to $108,000 tax-free from your IRA directly to a qualified charity, including certain funds at the Community Foundation.

We’re honored to be your partner in charitable planning. Reach out anytime—we’re here to help.

By Lesley Roberts, Philanthropic Advisor

At the Community Foundation, we help individuals, families and businesses support the causes they care about—today and for the future.

When you establish a donor-advised fund or other type of fund, you likely have favorite charities in mind. Our team can help you continue supporting those organizations and introduce you to new opportunities that align with your values. But another important question to consider is:

How long do you want your charitable dollars to be at work?

Here are a few key questions to guide your giving plan:

Do your priorities address immediate needs, long-term needs, or both?
Would you like your children or grandchildren to guide the fund in the future?
Do you want to see the results of your giving now, or create a legacy beyond your lifetime?
How do tax savings, estate planning, or retirement income goals factor in?
What balance feels right between near-term impact and permanent endowment?
What would success look like for your fund in five years—or fifty?

Many donors choose a combination of strategies, such as:

A donor-advised fund to organize annual giving and use “bunching” for tax benefits.
A designated fund to support a favorite charity in perpetuity.
Annual gifts to your community’s Giving Tree Endowment to meet future needs.
Beneficiary designations on IRAs or retirement plans to sustain giving beyond a lifetime.

Our team is here to help you craft a plan that reflects your vision—whether that means lasting forever, making a difference right now, or both.

Provision 88 is a food pantry serving the Jonesboro area. It’s also a place of hope, dignity, and choice for those in need. What began inside the Refuge Church of the Assemblies of God quickly outgrew its original space, where volunteers had to set up and break down the pantry each time it operated. Recognizing the growing demand, the church purchased a small building just behind their main building. Now, Provision 88 has a permanent home and room to expand its mission.

Once entering, a visitor is triaged in and assigned a certain number of items based on household size. They are able to grab a shopping cart and grab what is available for their homes with what is right for them and their family. This is one of many ways that the operation gives dignity and choice while decreasing waste and potentially discarded foods. They “meet people where they are” in the their personal situations, providing nourishing well-balanced food options and a hot meal from their fully functioning kitchen.

Provision 88 serves a wide range of neighbors, but more and more are senior citizens and single-parent families who rely on the pantry to help their households get through. Last month, over 800 families were served. The pantry is funded and stocked through a mix of community donations, contributions from major grocery stores and purchases from the NEA Food Bank. Together, this amounts to more than 400,000 pounds of food going to those in need, a staggering number for a small nonprofit with a monthly operating budget of only about $3,000.

Inside their new space, visitors find more than food. A clothing room and household goods section have been added to meet other everyday needs. The clothing is supplied through a partnership with Second Home, which works alongside Abilities Unlimited to sort through donations before sending them to Provision 88. Volunteers make sure the clothing is always seasonal and ready to use. Visitors also find emotional support with volunteers on hand to help them through trying times.

Despite the challenges, Provision 88 continues to meet needs with a healthy mix of love and efficiency. Currently, community donations cover about one-third of their total costs, with the rest funded through partnerships, the church and careful planning. Looking ahead, their long-term goal is to expand their hours so they can serve working families who need access outside of traditional business times.

Provision 88 is proof that even with limited resources, love, community, and determination can multiply into something extraordinary.

By Lesley Roberts, Philanthropic Advisor

Corporate giving just got more complex. Here’s what business owners need to know about the One Big Beautiful Bill Act:

1. A new “floor” arrives in 2026.
Charitable gifts won’t be deductible until they exceed 1% of taxable income. Example: A company with $100 million in taxable income must give over $1 million before deductions kick in.

2. The “ceiling” remains.
Corporations can deduct up to 10% of taxable income. Now, both the floor and ceiling apply, making planning trickier. Carryforwards are allowed but still subject to these rules.

3. Don’t wait.
Review giving strategies now. Consider using a corporate donor advised fund at the Community Foundation to maximize 2025 deductions before the floor takes effect.

4. Remember sponsorships.
Corporate sponsorships tied to marketing benefits can still be deducted as business expenses. Just be sure both your company and the nonprofit document them correctly.

Let’s work together to build a giving plan that fits your company’s goals and takes advantage of current opportunities.

By Jody Dilday, Philanthropic Advisor

With new tax laws swirling, many advisors are asking: “Did the rules change for Qualified Charitable Distributions (QCDs)?”

Here are four key reminders:

1. Rules are unchanged.
Taxpayers 70½+ can still direct up to $108,000 from an IRA to a qualified charity, including some funds at the Community Foundation.

2. QCDs are more valuable after OBBBA.
Unlike itemized deductions, QCDs bypass the new 0.5% floor (coming in 2026) and the 35% cap for high-income taxpayers.

3. Donor advised funds don’t qualify.
But other Community Foundation funds—field of interest, designated, unrestricted funds are all eligible. We can help pair strategies for clients with both DAFs and QCD-friendly funds.

4. IRAs make excellent legacy gifts.
They avoid both income and estate tax when left to charity.