DONATION ACCEPTANCE POLICY
TABLE OF CONTENTS
● Section I — Purpose of the Donation Acceptance Policy
● Section II — Scope of the Policy
● Section III — General Standards for Accepting Donations
● Section IV — Donor Rights and Transparency
● Section V — Review and Approval of Gifts
● Section VI — In-Kind Donations
● Section VII — Sponsorship Contributions
● Section VIII — Donor-Imposed Restrictions
● Section IX — Returned or Refused Donations
● Section X — Financial Handling and Documentation
● Section XI — Acknowledgment of Donations
● Section XII — Confidentiality and Data Security
● Section XIII — Policy Review and Updates
Section I — Purpose of the Policy
The Donation Acceptance Policy of DeKalb Public Services Corporation (“the Corporation”) establishes the standards, procedures, and ethical guidelines governing the solicitation, review, acceptance, and stewardship of all charitable contributions made to the organization. The purpose of this policy is to ensure that every donation—whether financial, in-kind, or restricted—is aligned with the Corporation’s charitable mission, complies with applicable laws, and protects the integrity, reputation, and long-term sustainability of the organization. This policy also ensures that donors are treated with respect, transparency, and professionalism, and that all contributions are used in accordance with donor intent and nonprofit governance requirements.
Section II — Scope of the Policy
This policy applies to all donations received by the Corporation, including but not limited to:
• Cash and monetary gifts
• Checks, electronic transfers, and online contributions
• In-kind goods and services
• Sponsorships
• Restricted donations
• Real property and personal property
• Stocks, securities, or digital assets
• Grants from foundations, corporations, or government entities
• Bequests and planned gifts
All officers, directors, volunteers, contractors, and staff handling donations must comply with this policy.
Section III — General Standards for Accepting Donations
The Corporation may accept donations that:
• Support the mission and programs of the Corporation;
• Do not place undue financial or administrative burdens on the organization;
• Do not pose legal, ethical, or reputational risk;
• Do not require actions inconsistent with the Corporation’s values, bylaws, or tax-exempt status;
• Can be used or disposed of in a manner advantageous to the Corporation.
The Corporation reserves the right to decline any donation that does not meet these standards.
Section IV — Donor Rights and Transparency
The Corporation is committed to maintaining donor trust and ensuring clarity in all gift transactions. Donors have the right to:
• Receive acknowledgment and receipts for all tax-deductible contributions;
• Direct the purpose of restricted gifts within the Corporation’s program areas;
• Remain anonymous if legally permissible;
• Request information about how their contribution is used;
• Decline public recognition.
The Corporation will not share or sell donor information and will uphold donor confidentiality unless required by law.
Section V — Review and Approval of Gifts
5.1 Routine Gifts
Unrestricted monetary donations of any amount may be accepted directly by the President, Vice President, or Treasurer.
5.2 Restricted Gifts
Donations designated for a specific program or purpose must be reviewed to determine whether:
• The restriction aligns with the Corporation’s mission;
• The organization has capacity to honor the restriction;
• The restriction creates any legal, administrative, or financial burden.
Restricted gifts may only be formally accepted after approval from the President and Secretary.
5.3 Non-Standard or High-Risk Gifts
The following require review by the President, Vice President, and Treasurer before acceptance:
• Real estate
• Vehicles
• Stocks, bonds, cryptocurrency, or digital assets
• Hazardous or high-value equipment
• Gifts requiring ongoing maintenance or insurance
• Donations with complex restrictions
• Any contribution exceeding $10,000
These gifts may also be referred to legal, tax, or financial professionals for independent evaluation.
Section VI — In-Kind Donations
In-kind contributions may be accepted when they:
• Support a current program or operational need;
• Are in usable and safe condition;
• Do not create liability, safety issues, or excessive storage requirements.
The Corporation will not determine the monetary value of in-kind donations for donors. It is the donor’s responsibility to comply with IRS valuation and documentation rules.
Section VII — Sponsorship Contributions
Corporate and community sponsorships may be accepted if:
• They support an approved program, event, or service;
• They do not conflict with the Corporation’s mission, values, or brand;
• They do not create implied endorsement of a product, candidate, or political position.
Sponsorship benefits must comply with IRS regulations and be clearly disclosed to donors.
Section VIII — Donor-Imposed Restrictions
The Corporation will honor donor restrictions that:
• Are clear, lawful, feasible, and mission-aligned;
• Do not require the Corporation to deviate from its charitable purpose;
• Do not violate public policy or jeopardize the Corporation’s tax-exempt status.
If a restriction cannot be honored, the gift will not be accepted.
Section IX — Returned or Refused Donations
The Corporation may return or refuse contributions if:
• The purpose conflicts with the organization’s mission;
• The gift creates unacceptable risk or liability;
• Donor conditions cannot be met;
• Acceptance may damage public trust or the reputation of the Corporation;
• The gift appears to be linked to illegal, unethical, or suspicious activity.
Section X — Financial Handling and Documentation
All donations must be recorded, deposited, and tracked in accordance with the Corporation’s Financial Control Policy.
The Treasurer will maintain accurate records of:
• Donor information
• Gift type
• Restrictions
• Corresponding documentation
• Required reporting
All monetary gifts must be deposited within five business days.
Section XI — Acknowledgment of Donations
The Corporation will acknowledge all contributions in a timely manner, consistent with IRS requirements.
Acknowledgment letters will include:
• Donor name
• Date of donation
• Type of donation
• Statement of tax-deductibility
• Description (not value) of in-kind gifts
Section XII — Confidentiality and Data Security
Donor information is confidential and will only be used for purposes related to the Corporation’s mission.
The Corporation will never sell, trade, or disclose donor information to outside entities, except as required by law or with the donor’s explicit consent.
Section XIII — Policy Review and Updates
The Board of Directors will review this policy annually or as needed to ensure compliance with legal requirements, ethical standards, and best practices in nonprofit governance. Updates require approval by the Board.