Year End Deadlines
2025 END-OF-YEAR GIFT DEADLINES
Important end-of-year gift deadlines
To receive a gift receipt for 2025, please make your gift by the important deadlines below.
Mutual Funds: December 1, 2025
Due to obstacles outside of our control related to non-ACAT* mutual fund transfers, the ASU Foundation (and ASU Enterprise Partners) Finance Office must receive mutual fund paperwork for 2025 gifts no later than December 1, 2025, to process in time to provide a 2025 gift receipt for tax purposes.
Qualified Charitable Distributions (QCD) from IRA: December 24, 2025
To avoid being taxed on the charitable distribution, the entire process must be completed no later than December 24, 2025. Only donors age 70½ and older are eligible for a qualified charitable distribution gift transfer from an IRA. The limit for 2025 is $108,000 per individual IRA in 2025. Donors instructing their IRA account custodian to make a direct transfer to the ASU Foundation should know that the IRS does not recognize the QCD as complete until the check or transfer has cleared the custodial account. If you or your donor(s) have any questions about QCDs, how to execute them, or the tax benefits feel free to reach out to Jason Sprinkle with Estate and Gift Planning at jason.sprinkle@asufoundation.org.
Credit Cards, Checks and Cash: December 31, 2025, 1:00 PM
The IRS requires credit card donations be processed in the year of the deduction. Consequently, all 2025 credit card donations manually documented by departments must be received by ASUF Cash Receiving no later than 1:00 PM on Wednesday, December 31, 2025. ASUF Cash Receiving will be staffed to accept credit cards, checks and cash donations no later than 1:00 PM at the Skysong location. The locked bag drop-boxes and ASUF PO Box will be scheduled for pick up before 12:00 PM on Wednesday, December 31, 2025.
Donors can be directed to give online at asufoundation.org before midnight on Wednesday, December 31, 2025, to be recorded as a 2025 gift.
ACAT* Mutual Funds, Bonds or Stocks: December 26, 2025
Digital: Donor’s broker must transmit ACAT mutual funds, bonds or stocks electronically to the Foundation’s Northern Trust account before the market closes on Friday, December 26th to qualify as a 2025 gift. There are no exceptions or extensions.
Physical: All physically delivered stock or bond gifts must include the postmarked envelope or be in the ASU Foundation/Enterprise Partners Finance office on or before Wednesday, December 24th to be considered a 2025 gift.
If you are aware of a stock or wire coming in, please email to EPFinance@asuep.org with the donor’s name, anticipated amount, designation, and stock info (if applicable) to avoid delays in processing.
Gift Recording for 2025: January 5, 2026
The ASU Foundation Gift Administration department will close its gift recording for calendar/tax year 2025 on Monday, January 5, 2026. Therefore, it is important each 2025 gift be received by the ASU Enterprise Partners Cash Receiving Skysong office before Monday, January 5, 2026, with proper documentation such as the postmarked envelope or written attestation from a department representative stating that he/she personally received the gift on or before December 31, 2025 (include a department date stamp).
All manual credit card donations must be received and charged by ASUEP Cash Receiving by December 31, 2025, before 1:00 PM to be counted as a 2025 gift.
Questions: EPFinance@asuep.org.org or 480-965-7825
Gift Agreements
Gift Agreements, Letter Gift Agreements and Letters of Gift Intent must be signed by the Donor by December 31, 2025. As a target date, it is recommended to have your agreements submitted by Monday, December 15th for review. Our team will not refuse agreements past this date, but we ask that you contact us by December 15th to ensure we will have the appropriate review time and ASU/ASUF approvals by December 31st. The Charitable Agreement Team will be staffed through December 31st with the exception of business holidays.
For assistance in finalizing agreements, please contact giftagreements@asuep.org (for individual donors) and asufoundationgrants@asuf.org (for institutional funders).
Estate and Gift Planning
All planned gifts requiring review such as Charitable Gift Annuities (CGAs), Charitable Remainder Unitrusts (CRUTs), Retained Life Estates, Real Estate, Gifts-in-Kind, and gifts of Privately Held Business Interests should be initiated no later than December 1, 2025. Keep in mind that these gifts often require additional due diligence and the drafting of additional agreements (in addition to the Gift Agreement). If your donors are seriously considering any of these gifts, please notify Estate and Gift Planning sooner than later. Please direct all Estate and Gift Planning questions to Jason Sprinkle at jason.sprinkle@asufoundation.org.
ASU Foundation for A New American University
Location: Fulton Center, 300 E. University Drive | Tempe, AZ 85281
Mailing: PO Box 2260 | Tempe, AZ 85280-2260
Hours: Monday–Friday | 8:00 a.m.–5:00 p.m.
Closed: December 25 and 26
Contact your tax advisor to see if your year-end gift qualifies as a charitable deduction.
*ACAT Mutual funds are automated customer account transfers, making the mutual fund process easier. Please check with your investment advisor to determine if you have ACAT Mutual Funds.