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.

As a professional advisor, you’ve likely seen a shift in how clients think about legacy. More families are moving beyond the traditional “leave everything to heirs” mindset and asking broader questions about stewardship, purpose, and long-term impact.

That shift creates an opportunity for deeper planning conversations.

Regular estate plan reviews remain essential. Not just to address tax law changes, but to revisit assumptions about wealth transfer, family readiness, and charitable intent. Increasingly, clients want to ensure their plans reflect both family priorities and community values.

Here are three trends worth watching:

1. Heirs may not need—or even want—the inheritance

In some situations, heirs choose to disclaim inherited assets, particularly when those assets carry significant tax consequences. This can allow wealth to pass to contingent beneficiaries in a more strategic and tax-efficient way.

For advisors, this reinforces the importance of flexibility in estate design. Disclaimer planning can preserve optionality, but only when structures and timelines are clearly understood in advance.

2. Strategic giving is becoming more intentional—and more local

Clients are approaching philanthropy with greater focus. They want measurable outcomes, alignment with personal values, and a stronger connection to the causes they support.

That often translates into increased interest in local giving. Clients want to see their resources improve the places they call home—making community-based philanthropy a meaningful part of broader wealth planning.

3. Engagement matters as much as the gift itself

Clients who use donor advised funds and other structured giving tools often demonstrate deeper involvement in the causes they support, including volunteering and long-term partnership with nonprofits.

This reflects a broader trend: philanthropy is becoming more active, relational, and purpose driven.

For advisors, the takeaway is clear: legacy planning is no longer just about asset transfer. It is about preparing families, shaping impact, and aligning wealth with values. When charitable giving is a part of the plan, allow Arkansas Community Foundation to be part of your team.

The Community Foundation can help you structure charitable solutions that complement your client’s estate and financial plans while creating lasting benefit for the region. Whether through donor advised funds, designated funds, or cause-specific giving strategies, we are here to support your work.

For advisors, recent tax law changes may feel like old news. For many clients, however, the implications are only now becoming clear. As awareness grows, charitable planning conversations are becoming more important than ever.

Several changes under the One Big Beautiful Bill Act are reshaping how clients approach giving:

  • A new floor on itemized charitable deductions means gifts must exceed 0.5% of adjusted gross income before generating a deduction.
  • A cap on deductions for top-bracket taxpayers reduces the effective tax benefit for some charitable gifts.
  • An above-the-line deduction for non-itemizers creates new opportunities, but excludes gifts to donor advised funds and noncash contributions.

These shifts add complexity—but also planning opportunities.

For some clients, bunching contributions into a donor advised fund may help maximize deductions. For others, donating appreciated stock remains one of the most tax-efficient giving strategies.

The key is helping clients understand that charitable planning is not one-size-fits-all.

As questions arise, our team at the Community Foundation is here to support your work and provide practical guidance that strengthens both your client relationships and community impact.

As charitable planning becomes more integrated into family wealth strategies, one question is surfacing more often: What happens to charitable assets when a marriage ends?

For many couples, philanthropy reflects shared values and long-term goals. But in divorce, those charitable assets, whether donor advised funds, trusts, or a private foundation, can become part of broader financial negotiations.

In some states, charitable gifts made during marriage may be scrutinized just like any other transfer of marital property. If one spouse made a significant gift without the other’s knowledge or consent, that gift could be challenged in divorce proceedings.

The complexity doesn’t stop with outright gifts. Structures like donor advised funds and charitable trusts may no longer be considered marital property once funded, but questions around advisory rights, governance, and future distributions can still create tension.

For advisors, the lesson is clear: charitable planning should never happen in isolation.

Encouraging clients to align on major philanthropic decisions—and documenting shared intent—can help prevent disputes later. Including legal and tax counsel early in the process ensures charitable strategies remain durable even if life circumstances change.

At the Community Foundation, we work alongside advisors to help implement charitable plans that stand the test of time. Please reach out to us. We are happy to assist.

During the second half of May, Arkansas Community Foundation will begin transitioning to a new database for fundholders and grantees. You will receive detailed instructions by email and a how-to guide for logging into the new portal in June.

Thank you for your patience as we improve our systems to best serve you. Be assured that our staff will be standing by ready to assist by phone or email at any time.

Although this change is important and necessary, we realize that any transition presents some inconveniences in the beginning. Thank you for your patience as we adjust and learn along the way. Our goal remains to provide you with excellent donor service and an enhanced grantmaking experience.  

Fundholder Portal User Guide

View detailed instructions on how to navigate the portal, recommend grants, view fund statements, and more. We invite you to download and print the user guide to keep these details at hand.

DOWNLOAD

Little Rock, Ark. (April 6, 2026) – Jacob Arnold of Fayetteville recently joined Arkansas Community Foundation as program director. In this role, he will support the Foundation’s 29 local affiliates across the state, strengthening local leadership, building capacity and advancing community impact.

“Jacob brings more than a decade of nonprofit leadership, philanthropy and community development experience to this role,” said Jessica Ford, president and CEO of Arkansas Community Foundation. “He has worked alongside organizations of all sizes across Arkansas, helping them build strong systems, secure funding and deepen community partnerships. His collaborative leadership style and passion for serving Arkansas communities make him a tremendous asset to our affiliate network.” 

Arnold most recently served as chief operating officer of GRANTED, LLC, a grant strategy and advisory firm supporting governments and nonprofits across Arkansas. In that role, he traveled extensively throughout the state, partnering with local leaders to strengthen funding strategies, build organizational readiness and translate community needs into actionable plans. 

Previously, Arnold served as executive director of Veterans Future Foundation in Bentonville, where he led strategic growth, fundraising and program development to support veterans transitioning to civilian life. He also has held leadership roles with Hope Cancer Resources and Northwest Arkansas Food Bank, overseeing fundraising, operations and organizational development initiatives that strengthened long-term sustainability and impact. 

Arnold earned a Bachelor of Science in Business Administration from the University of Arkansas Sam M. Walton College of Business and a Master of Public Service from the University of Arkansas Clinton School of Public Service. He currently serves as inaugural president of the Fayetteville Public Education Foundation’s Alumni Advisory Board and mentors students at the University of Arkansas. 

A native Arkansan, Arnold was born in Little Rock and raised in Northwest Arkansas. He brings a deep personal commitment to the state and its communities to his work with the foundation’s affiliates. 

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For 50 years, Arkansas Community Foundation has helped Arkansans turn local generosity into statewide impact. Since 1976 the Community Foundation has made more than $600 million in grants to support Arkansas communities and manages more than $1 billion in assets. As part of its 50th anniversary year, the Foundation is making transformational statewide grants and ushering in new leadership to guide its long-term vision for impact. Working through 29 local affiliates, the Foundation partners with donors, professional advisors, nonprofits and community leaders to engage people, connect resources and inspire solutions to build stronger Arkansas communities, forever. 

Nonprofits play a vital role in nearly every aspect of community life—and their importance often grows during times of economic uncertainty.

As many watch the markets this spring, it’s natural to feel cautious. At the same time, community needs tend to increase during challenging periods, making continued philanthropic engagement more important than ever.

This may be a good time to revisit not just where you give, but how you give.

In addition to supporting specific organizations, many donors choose to include the Community Foundation as part of their giving strategy. This can take several forms:

Supporting the local Giving Tree Fund Endowment in your community helps sustain the Foundation’s ability to respond to ever-changing needs.

Adding to existing Field of Interest Funds ensures that issues, not specific organizations, will be supported for the long-term.

A blended approach balances personal giving priorities with broader community impact.

As a perpetual, locally governed institution, the Community Foundation is uniquely positioned to steward resources and respond to changing needs over time.

Especially in uncertain moments, this approach can provide added confidence—helping you support the causes you care about while strengthening the community for the future.

We are honored to partner with you in building a charitable plan that creates lasting impact.

Now is one of the best times to reflect on your charitable giving—while tax season is still fresh.

After the deadline has passed, it’s tempting to move on and not revisit these decisions until later in the year. But the weeks immediately following filing your tax return are actually one of the best times to take a step back and reflect—while the details are still fresh. This is especially important in 2026 because so many tax laws have changed.

Many donors share a few common regrets. The good news? Small changes can lead to better outcomes next year.

Giving cash instead of appreciated assets
Donating appreciated assets like stock or real estate—rather than selling and giving cash—may help you avoid capital gains tax and maximize your deduction.

Missing the opportunity to “bunch” donations
With a higher standard deduction, spreading gifts across years may limit tax benefits. Bunching multiple years of giving into one year—often through a donor-advised fund—can help you exceed the threshold and itemize.

Lack of proper documentation
Without required records, even legitimate deductions can be disallowed. Written acknowledgments and proper documentation are essential.

Additional pitfalls include overlooking Qualified Charitable Distributions (QCDs), giving to non-qualified organizations, and overvaluing non-cash gifts.

Planning ahead—early in the year—can help you avoid these issues and improve both the impact and efficiency of your giving. Our team is here to help you get it right.

Thoughtful giving is important—but it isn’t always easy. With so many worthy causes and urgent needs, many donors simply want confidence that they’re making the greatest possible impact.

That’s where the Community Foundation can help.

Our team serves as a trusted partner, offering local insight and a deep understanding of the issues shaping our region. We don’t just connect you to organizations—we provide context, helping you identify where your support can make a meaningful difference.

We also offer due diligence support. If you’re considering a new or unfamiliar organization, we can help review its mission, programs, and governance so you can give with confidence.

Just as importantly, we help you think more strategically. Rather than approaching each gift individually, we can help you align your giving over time—prioritizing causes, balancing immediate needs with long-term impact, and involving your family where appropriate.

Philanthropy is personal. There is no single “right” way to give. But with the right partner, it can feel more focused, informed, and impactful.

Celebrate 50 Years of Impact with Arkansas Community Foundation on April 16

In 2026, Arkansas Community Foundation marks 50 years of strengthening communities across our state.

We began this milestone year in a big way, awarding $1 million in grants to 47 nonprofits serving Arkansans in critical areas like food security, childcare, and access to education. And now, we invite you to be part of the celebration at our 50th Anniversary Summit.

We are pleased to host a fireside chat with Asa Hutchinson, General Wesley Clark, and moderator Craig O’Neill for this year’s Summit. This engaging discussion will explore the importance of respectful dialogue, principled leadership, and the role that philanthropy plays in strengthening communities. Click here to reserve your tickets.

The Summit will take place at 2 pm on April 16, 2026 at Ron Robinson Theater. If you can’t attend in person, you can watch via the Arkansas TV livestream. Click here to watch live.

Immediately following the Summit, please stay and join us for a special reception honoring Heather Larkin, former CEO of Arkansas Community Foundation. Join us at 3:30 pm to enjoy a drink and hors d’oeuvres while sharing memories, stories, and well wishes as we bid Heather a heartfelt farewell and wish her all the best in her well-earned retirement.

We hope you’ll join us for this meaningful afternoon of reflection, conversation, and celebration as we honor our past and look ahead to the future of philanthropy in Arkansas.

Little Rock, Ark. (March 26, 2026) – Tina Hall has joined Arkansas Community Foundation as its chief communications officer—providing leadership for branding, marketing and communications to advance the organization’s philanthropic mission of community development.

“Tina brings more than 25 years of communications and leadership experience, along with a deep understanding of philanthropy,” said Jessica Ford, president and CEO of Arkansas Community Foundation. “Her leadership in higher education and global nonprofits speaks to her capacity to manage complex operations while guiding a strategic vision. We are truly fortunate to have her on our team.”

Hall has spent more than two decades leading strategic communications and strengthening mission-driven organizations across Arkansas and beyond. For the past eight years, she served as vice chancellor of marketing and communications at Henderson State University as well as executive director of Henderson Foundation for five years.

As senior director of global communications at Heifer International for 12 years, she led global brand positioning, executive communications, creative services, and crisis strategy, supporting sustainable development initiatives worldwide.

An Arkansas native, Hall has deep roots across the state. She earned a bachelor’s degree in English from Henderson State University and a master’s degree in journalism with a news/editorial emphasis from the University of Arkansas at Little Rock.

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For 50 years, Arkansas Community Foundation has helped Arkansans turn local generosity into statewide impact. Since 1976, the Community Foundation has made more than $600 million in grants to support Arkansas communities and manages more than $1 billion in assets. As part of its 50th anniversary year, the Foundation is making transformational statewide grants and ushering in new leadership to guide its long-term vision for impact. Working through 29 local affiliates, the Foundation partners with donors, professional advisors, nonprofits and community leaders to engage people, connect resources and inspire solutions to build stronger Arkansas communities, forever.