# Gift Acceptance Policy: [Organisation name]

> A gift acceptance policy for a charity or nonprofit: which gifts the
> organisation welcomes, which it must or may refuse, the due diligence
> on donors and gifts, who decides at each level, how restricted and
> non-cash gifts are handled, naming and recognition, refusal and
> return, and the records and receipts it keeps. It follows the
> decision approach of the Charity Commission for England and Wales
> guidance "Accepting, refusing and returning donations to your
> charity" (published 2024-03-04), with US notes from IRS donor
> substantiation and noncash gift rules. The example organisation,
> Brackenfold Reading Trust, is fictional and reports in USD. Replace
> every `[bracketed]` value and every row marked *Example*. This is a
> documentation format, not legal or tax advice: check the current
> official texts and a qualified adviser.

<!--
Guidance: How to use this template
- Start from the organisation's purposes. The Charity Commission's
  starting point is to accept and keep donations; refusal needs a
  reason grounded in law or in the organisation's best interests.
- Fill the decision levels (section 5) and the gift types table
  (section 6) first; they are what staff use day to day.
- Agree the ethical criteria (section 4) with the board in advance, so
  a large or controversial offer is judged against an existing rule,
  not under time pressure.
- Common pitfall: accepting a gift with conditions the organisation
  cannot meet (an unaffordable property, naming rights out of
  proportion, a donor voice in key decisions). Negotiate terms before
  acceptance.
-->

## Document control

<!-- Guidance: The board approves the policy; the fundraising lead usually owns it. Record which committee decides referred gifts. -->

| Field | Value |
|---|---|
| Document ID | [FR-POL-GIFT] |
| Organisation | [Legal name, registration or EIN number] |
| Version | [1.0] |
| Status | [Draft / Approved / Under review] |
| Owner | [@head-of-fundraising] |
| Approved by | [Board] |
| Gift acceptance committee | [Chair, treasurer, chief executive] |
| Last updated | YYYY-MM-DD |
| Next review | YYYY-MM-DD (at least every [two] years) |
| Classification | [Public] |

### Approvals

| Role | Name | Date |
|---|---|---|
| Chief executive | [Name] | YYYY-MM-DD |
| Chair of the board | [Name] | YYYY-MM-DD |

### Revision history

| Version | Date | Author | Change |
|---|---|---|---|
| 1.0 | YYYY-MM-DD | [@author] | Policy approved |
| 1.1 *(Example)* | YYYY-MM-DD | [@head-of-fundraising] | Added digital assets to section 6 |

## 1. Purpose and principles

<!-- Guidance: State the presumption (accept) and the exceptions (must refuse, may refuse). Mention donor respect and the organisation's independence. -->

[Organisation name] welcomes gifts that further its purposes. It
accepts and keeps a gift unless the law requires refusal or return, or
the board decides, on evidence, that refusal or return is in the
organisation's best interests. The organisation keeps its independence
over its work, respects donors' wishes within the law, and never puts
pressure on anyone to give.

## 2. Scope

<!-- Guidance: Cover every income type the policy touches. Contracts for services are not gifts and follow procurement or contract rules. -->

This policy covers donations of money, securities, property and goods,
gifts in wills (legacies), sponsorship that is a gift, and grants that
are donations. It does not cover contracts for services, where the
payer receives something in return; these follow [contract policy].

## 3. Gifts the organisation must or is likely to refuse

<!-- Guidance: Separate legal obligations from judgement. The Charity Commission guidance lists both groups; check the equivalent rules in your jurisdiction. -->

**Must refuse or return** (seek advice before acting):

- Gifts from an illegal source or with an illegal condition. If
  criminal origin is suspected, the Charity Commission guidance says
  not to return the gift or contact the donor; take advice and follow
  the reporting route in section 8.
- Gifts from a donor who lacks the mental capacity to decide to give.
- Gifts the donor cannot legally give, such as property they do not own.
- Gifts whose terms require return, such as unspent grant funds.

**Likely to refuse or return** (unless terms can be changed):

- Gifts for purposes outside the organisation's purposes.
- Gifts that would create a valid legal claim against the organisation.
- Conditions that undermine independence, for example a donor right to
  approve key decisions.
- Gifts whose burdens outweigh their benefit, such as land with an
  unaffordable mortgage.
- Gifts that give more than incidental private benefit to the donor or
  a connected person.

## 4. Ethical criteria

<!-- Guidance: List the board's agreed criteria and the reason each one protects the purposes. Keep it specific: "conflicts with our purposes" is not enough on its own. -->

| ID | Criterion | Reason |
|---|---|---|
| [GA-EN] | [Criterion] | [Link to purposes or beneficiaries] |
| GA-E1 *(Example)* | No gifts from businesses whose main activity is producing or selling gambling products | Brackenfold runs family literacy programmes with families affected by gambling harm |
| GA-E2 *(Example)* | No gift where publicity would identify a beneficiary without consent | Protects children's privacy |
| GA-E3 *(Example)* | No gift tied to promoting the donor's products to children | Protects beneficiaries and trust |

A gift that meets an ethical criterion is referred to the gift
acceptance committee; it is not refused automatically.

## 5. Due diligence and decision levels

<!-- Guidance: Scale checks to the size and risk of the gift. Name the checks (identity, source of funds, sanctions, reputation, conditions) and who decides at each level. Thresholds below are examples only. -->

| Level | Gift value or feature | Checks | Decision |
|---|---|---|---|
| 1 *(Example)* | Under 5,000, no conditions | Donor name and address, payment method | Fundraising officer |
| 2 *(Example)* | 5,000 to 49,999, or any restricted gift | Level 1 plus public-source search on donor and business links, sanctions list check | Head of fundraising |
| 3 *(Example)* | 50,000 to 249,999, naming request, or anonymous gift | Level 2 plus source of funds, reputation review, terms review | Gift acceptance committee |
| 4 *(Example)* | 250,000 or more, property, or any referral under section 4 | Level 3 plus legal advice where needed | Board |

```mermaid
flowchart TD
    A["Gift offered"] --> B{"Must refuse under section 3?"}
    B -- Yes --> C["Refuse, report if suspicious, record"]
    B -- No --> D{"Level 3 or 4, or ethical referral?"}
    D -- No --> E["Accept at level 1 or 2, receipt and thank"]
    D -- Yes --> F["Due diligence report"]
    F --> G{"Committee or board: best interests?"}
    G -- Accept --> H["Agree terms, accept, record"]
    G -- "Negotiate terms" --> I["Revise terms with donor"]
    I --> G
    G -- Refuse --> J["Refuse or return, explain to donor, record"]
```

Donors in vulnerable circumstances: staff stop or pause the gift if
there is doubt about capacity, and escalate to [@head-of-fundraising].

## 6. Gift types

<!-- Guidance: One row per gift type the organisation actually receives. For each, state whether it is accepted, the conditions and who holds the asset. -->

| Gift type | Acceptance | Conditions |
|---|---|---|
| Cash, card, bank transfer | Accept | Level checks in section 5 |
| Listed securities | Accept | Sold within [10] working days unless the investment policy says otherwise |
| Real property | Board decision | Survey, title and environmental checks, holding and sale costs costed |
| Goods in kind | Accept if usable or saleable | Fundraising lead confirms use; no goods needing costly storage |
| Gifts in wills | Accept | Legacy administration procedure; check restrictions in the will |
| Crypto-assets and other digital assets | [Accept through [named broker] / Not accepted] | Converted on receipt; level 2 checks at minimum |
| Life insurance and planned gifts | [Accept / Not accepted] | Legal advice on terms |

## 7. Restricted gifts, naming and recognition

<!-- Guidance: Restricted funds must be spent as specified, so write down what happens if the purpose ends. The Charity Commission names naming rights out of proportion to the gift as a factor to weigh. -->

- A restricted gift is accepted only where the purpose is within the
  organisation's purposes and achievable. The gift agreement states
  what happens if the purpose can no longer be met (for example, use
  for the closest related purpose with donor consent).
- Naming rights are offered only at the levels set by the board
  (*Example:* rooms from 100,000, the learning centre from 1,000,000),
  for a fixed term of [10] years or the life of the asset, and may be
  withdrawn if the name would harm the organisation.
- Recognition follows the donor's wishes on publicity and anonymity.

## 8. Anonymous and suspicious gifts

<!-- Guidance: Anonymity towards the public is common; anonymity towards the organisation needs more care. Name the reporting route for suspicious gifts. -->

The organisation accepts gifts that are anonymous to the public. A gift
that is anonymous to the organisation itself is accepted only at
level 1, unless the committee is satisfied about its source. Large,
unexpected or unusual gifts, or gifts with unusual conditions, are
reported to [@chief-executive]. Suspected criminal funds are reported
to [the police, the financial intelligence unit and the regulator, as
the law requires].

## 9. Refusal and return

<!-- Guidance: Check you have the legal power to refuse or return before you do it; some returns need regulator authority. Record the reasons. -->

Before refusing or returning a gift, the decision-maker checks that the
organisation has the power to do so and records the factors weighed:
the value and potential of the gift, the loss from refusal, risks to
reputation and future giving, and stakeholder views where proportionate.
Returns the organisation has no legal power to make, and moral (ex
gratia) payments, follow the regulator's separate rules.

## 10. Receipts and records

<!-- Guidance: State what each acknowledgement contains and how long records are kept. US and UK rules differ; keep only the rows that apply. -->

| Record | Content | Kept |
|---|---|---|
| Gift record | Donor, date, amount or description, restrictions, decision level, checks | [Seven] years after the gift is spent |
| Donor acknowledgement | See jurisdiction notes | Copy kept with the gift record |
| Due diligence report | Checks, sources, decision and reasons | As above |
| Refusal log | Offer, reason, decision-maker | As above |

## 11. Jurisdiction notes

<!-- Guidance: These are dated pointers, not a summary of the law. Check the current official text. -->

| Jurisdiction | Pointer (checked 2026-10-30) | What to check |
|---|---|---|
| England and Wales | Charity Commission, "Accepting, refusing and returning donations to your charity" (published 2024-03-04, https://www.gov.uk/guidance/accepting-refusing-and-returning-donations-to-your-charity); CC20 "Charity fundraising: a guide to trustee duties" (updated 2026-02-03) | Power to refuse or return; ex gratia rules; know your donor checks |
| United States | IRS written acknowledgment for gifts of USD 250 or more (https://www.irs.gov/charities-non-profits/charitable-organizations/charitable-contributions-written-acknowledgments); quid pro quo disclosure for payments over USD 75 | Acknowledgment content; good faith estimate of goods or services given |
| United States, noncash | Form 8283 (instructions 12/2025): Section A over USD 500 up to 5,000, Section B over 5,000 with donee acknowledgment; Form 8282 (Rev. October 2021) if the donee disposes of the property within 3 years, filed within 125 days | Who signs, appraisal, disposal reporting |
| Other | National tax relief and anti-money-laundering rules | Receipt format, donor identity checks |

## 12. Related templates

<!-- Guidance: Link the documents that use this policy. -->

- [Conflict of interest policy](./conflict-of-interest-policy.md) for gifts from board members and connected persons
- [Fundraising case for support](./fundraising-case-for-support.md) for the asks this policy governs
- [Reserves policy](./reserves-policy.md) for how unrestricted legacies affect reserves
- [Grant proposal](./grant-proposal.md) for grants that are donations
- [Whistleblowing policy](../compliance/whistleblowing-policy.md) for concerns about a gift

## Glossary

- **Restricted gift:** a gift that must be spent on a purpose the donor specified.
- **Due diligence:** proportionate checks on a donor and gift before acceptance.
- **Naming right:** the donor's name on a building, room, fund or programme.
- **Ex gratia payment:** a payment made from a moral, not legal, obligation.
- **Quid pro quo contribution (US):** a payment partly a gift and partly for goods or services.

## Standard and licence note

Based on the Charity Commission for England and Wales guidance
"Accepting, refusing and returning donations to your charity"
(2024-03-04) and CC20 (2026-02-03), both under the Open Government
Licence v3.0, and on IRS guidance on written acknowledgments, quid pro
quo disclosures, Form 8283 and Form 8282. The text, criteria, thresholds
and fictional Brackenfold examples are original. Check the current
official texts and a qualified adviser before use. Template licence: MIT.