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Gift Acceptance Policy

Purpose

A framework defining how restricted and unrestricted gifts are processed, approved, and documented.

Policy statement

Our ministry accepts gifts responsibly, honoring donor intent and protecting organizational integrity.

Gift categories

  • Unrestricted gifts: funds that may be used for general ministry purposes.
  • Restricted gifts: funds designated for a specific project, activity, or timeframe.
  • Conditional gifts: funds given with conditions that must be accepted or declined.

Donor intent

Donor intent must be captured in writing for every restricted or large gift. If intent is unclear, the ministry will seek clarification before acceptance.

Approval process

  • Gifts under $____ may be accepted by the field leader.
  • Restricted or large gifts require approval from: _________
  • The gift acceptance committee or board must review and document the decision.

Documentation

  • Record donor name, amount, gift purpose, and date.
  • Attach donor instructions and any written clarifications.
  • Store records for at least ___ years according to local legal requirements.

Use of funds

Restricted gifts will be used only for the designated purpose unless the donor agrees to a change.

Review

This policy will be reviewed annually or whenever gift handling procedures change.

Notes

  • Review this policy with legal and financial advisors.
  • Do not accept a gift that conflicts with the ministry’s values or mission.