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
-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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