Last modified: May 1, 2026

Introduction. The Arlington Charitable Fund (“ACF”) is a 501(c)(3) public charity that sponsors a donor-advised fund program (the “Program”).

These Terms and Conditions govern the establishment and operation of donor-advised funds (“Funds”) within the Program.

By making a contribution to ACF, the donor (“Donor”) agrees to be bound by these Terms and Conditions.

Legal Control and Ownership. ACF has exclusive legal control over all contributions to the Program. Once a contribution is accepted by ACF, it becomes the property of ACF and the Donor has no further legal interest in the assets. All contributions are irrevocable and non-refundable.

Contributions and Substantiation. ACF accepts contributions of cash and, at its discretion, other assets including publicly traded securities, closely held stock, and real estate. ACF will provide written substantiation for all contributions in accordance with Internal Revenue Service requirements.

For contributions over $250, the Donor is responsible for obtaining a contemporaneous written acknowledgment before filing their tax return.

Tax Deductibility. Contributions to a Fund are generally tax-deductible to the extent allowed by law.

Donors should consult with their tax advisors regarding the impact of the current year’s tax thresholds and limitations on deductibility.

Grant Recommendations. The Donor or their designated advisors may recommend grants from the Fund to 501(c)(3) public charities. All recommendations are advisory only and are not legally binding on ACF.

ACF has final authority to approve or deny any grant recommendation to ensure compliance with IRS regulations and ACF’s mission.

Eligible Grantees. Grants may only be made to organizations that are recognized by the IRS as 501(c)(3) public charities and are in good standing.

ACF generally does not make grants to private foundations, non-charitable organizations, or for non-charitable purposes.

Prohibited Benefits. Grants from a Fund may not be used to provide more than an incidental benefit to the Donor, a Fund Advisor, or any related party.

Prohibited benefits include, but are not limited to: payment of legally binding pledges, tuition, membership dues, or tickets to events where the Donor receives a benefit (e.g., a dinner). Grants to individuals are strictly prohibited.

Investment of Assets. Assets held in a Fund are invested in accordance with ACF’s investment policies. Donors may recommend an investment strategy from among the options provided by ACF, but ACF maintains final authority over all investment decisions.

Investment returns, whether positive or negative, are credited or debited to the Fund balance.

Administrative Fees. ACF assesses administrative and investment fees to cover the costs of operating the Program. These fees are deducted directly from the Fund assets according to the current fee schedule published by ACF.

Successor Planning. Donors are encouraged to designate a successor advisor or provide a legacy plan for the Fund after their lifetime. If no successor is named, the remaining assets in the Fund will be transferred to ACF’s general endowment or used as directed by the ACF Board of Directors.

Amendments. ACF reserves the right to amend these Terms and Conditions at any time to ensure compliance with changing laws or to improve Program operations.

Contact Information. For questions regarding these Terms and Conditions, please contact the Arlington Charitable Fund at the address or email specified on our website.