Managing Donated Funds: Donor Intent, Restricted Funds, and Gift Acceptance Policies


In this presentation:

- Complying With (or Deviating From) Donor Intent: Recent Developments for Nonprofits

- Donor Restrictions on Contributions

- Factors to be Considered in Deciding Whether a Gift or Pledge Subject to Donor Stipulations is Conditional or Restricted

- Gift Acceptance Policies

– Gift Acceptance Policies

– Internal Governance Issues

– Specific Types of Gifted Property

- Excerpt from: Complying With (or Deviating From) Donor Intent: Recent Developments for Nonprofits:

- Common Gift Restrictions:

-Restricted purpose of gift

-Investment restrictions

-Holding period: Ability to sell or transfer gift

-Endowment : Invasion of principal


Please see full presentation below for more information.

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Topics:  Corporate Gifts, Gift Tax, Intent, Non-Profits

Published In: Nonprofits Updates

DISCLAIMER: Because of the generality of this update, the information provided herein may not be applicable in all situations and should not be acted upon without specific legal advice based on particular situations.

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