Sample Gift Acceptance Policy


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ABC NGO

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As adopted by the ABC Board of Directors on —

ABC NGO (ABC) solicits and accepts gifts for purposes that will help the organization further and fulfil its mission.  ABC urges all prospective individual and institutional donors to seek the assistance of legal and financial advisors in matters relating to their gifts, including possible tax and estate planning consequences. The following policies and guidelines govern acceptance of gifts made to ABC for the benefit of any of its operations, programs or services.

All gifts to ABC must be in accordance with the overall mission of the organization; its policies and directives; and national laws and regulations.

All decisions to solicit and/or accept potentially controversial gifts will be made by the Executive Director and two other members of the Board – the so-called ABC gift acceptance committee.

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The ABC gift acceptance committee will meet periodically/when a review is required. The gift acceptance committee will keep records/minutes summarizing discussions and decisions, and will undertake an annual review of the gift acceptance policy to determine if any amendments are necessary.

Gift Acceptance Review Procedure

When considering whether to solicit or accept gifts, ABC will typically consider, but not be limited by, the following factors:

  • Values—whether the acceptance of the gift compromises any of the core values and mission of ABC
  • Compatibility—whether there is compatibility between the intent of the donor and the organization’s use of the gift
  • Public Relationships—whether acceptance of the gift will damage the reputation of ABC
  • Primary Benefit—whether the primary benefit is to ABC, versus the donor
  • Consistency—is acceptance of the gift consistent with prior practice?
  • Form of Gift—is the gift offered in a form that ABC can use without incurring substantial expense or difficulty?
  • Effect on Future Giving—will the gift encourage or discourage future gifts?

Restrictions on Gifts— ABC will not accept gifts that (a) would result in ABC violating its mission, (b) would result in ABC losing its status as a registered NGO, (c) are too difficult or too expensive to administer in relation to their value, (d) would result in any unacceptable consequences for ABC or (e) are for purposes outside ABC’s mission. Decisions on the restrictive nature of a gift, and its acceptance or refusal, shall be made by the gift acceptance committee, in accordance with the ABCs’ Gift Acceptance Review Procedure.

Gifts Generally Accepted Without Review

  • Gifts from donors that explicitly share the mission and values of ABC
  • Gifts from donors with which ABC has an established and beneficial funding relationship
  • Gifts from non-controversial donors

Gifts Accepted Subject to Prior Review—Certain forms of gifts or donations may be subject to review prior to acceptance. Examples of gifts subject to prior review include, but are not limited to:

  • Gifts from unknown or unfamiliar donors with which ABC does not have an established funding relationship
  • Gifts from institutional donors (including foundations, foreign government agencies, corporations, corporate foundations, or for-profit entities) that might not implicitly or explicitly share the core values of ABC
  • Gifts that require review by legal counsel: E.g. securities, tangible personal property, life insurance, or real estate
  • Gifts that could lead to conflicts of interest
  • Gifts that include significant restrictions

Use of Legal Counsel— ABC will seek the advice of legal counsel in matters relating to acceptance of gifts when deemed appropriate. Review by counsel is recommended for:

  • Gifts of securities that are subject to restrictions or buy-sell agreements.
  • Documents naming ABC as trustee or requiring ABC to act in any fiduciary capacity.
  • Gifts requiring ABC to assume financial or other obligations.
  • Transactions with potential conflicts of interest.
  • Gifts of property which may be subject to environmental or other regulatory restrictions.
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