[{"id":"28e3a55e-4ca4-4893-9d8f-7af415d0469b","order":1,"text":"GIFT ACCEPTANCE POLICY","fontSize":"22","textAlign":"center","bold":true,"underline":false,"marginBottom":"6","cflou":false,"active":true},{"id":"487abf4e-94a7-49e7-a564-d1e1873f080f","order":2,"text":"of [Organization Legal Name]","fontSize":"18","textAlign":"center","bold":true,"underline":false,"marginBottom":"6","cflou":false,"active":true},{"id":"92f8c97f-5199-411f-9cb5-955bbd6a4481","order":3,"text":"organized as [Entity Type] under the laws of the State of [State] and exempt from federal income tax under Section 501(c)(3) of the Internal Revenue Code","fontSize":"12","textAlign":"center","bold":false,"underline":false,"marginBottom":"30","cflou":false,"active":true},{"id":"a4740fa6-10fc-4fc7-b9bb-c72b3ad44e0b","order":4,"text":"Adopted by the Board of Directors on [Adoption Date]","fontSize":"12","textAlign":"center","bold":false,"underline":false,"marginBottom":"4","cflou":false,"active":true},{"id":"ec94c5bd-e96f-433c-9291-f714e83b4d15","order":5,"text":"Effective as of [Effective Date]","fontSize":"12","textAlign":"center","bold":false,"underline":false,"marginBottom":"30","cflou":false,"active":true},{"id":"133eaafc-3072-46d7-b9a2-1e976bf1225d","order":6,"text":"PREAMBLE","fontSize":"16","textAlign":"center","bold":true,"underline":true,"marginBottom":"10","cflou":false,"active":true},{"id":"c6daa4a8-0d78-48ea-9c25-7ea3fafffc32","order":7,"text":"This Gift Acceptance Policy (the "Policy") is adopted by the Board of Directors of [Organization Legal Name] (the "Organization"), [Entity Type] organized and existing under the laws of the State of [State], with federal Employer Identification Number [EIN], having its principal offices located at [Street Address], [City, State ZIP].","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"4ea30dc6-22d9-48c9-b751-0e63def19067","order":8,"text":"The Organization is recognized by the Internal Revenue Service as an organization described in Section 501(c)(3) of the Internal Revenue Code of 1986, as amended (the "Code"), and contributions to the Organization are deductible by donors as provided in Section 170 of the Code, subject to applicable limitations.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"3ba0fe18-8d18-4e9f-b133-aac3e72ef0ed","order":9,"text":"The Board of Directors has determined that the establishment of clear, written standards for the solicitation, acceptance, valuation, administration, acknowledgment, and stewardship of gifts is essential to the Organization's mission, its fiduciary obligations, its relationships with donors, and its compliance with federal and state law. This Policy is adopted pursuant to that determination.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"20","cflou":false,"active":true},{"id":"30c4dce8-bdac-4606-97e1-a7f7c886d9f1","order":10,"text":"ARTICLE I. PURPOSE","fontSize":"16","textAlign":"left","bold":true,"underline":true,"marginBottom":"10","cflou":false,"active":true,"marginTop":"10"},{"id":"024955d1-b39f-4c3d-a07d-b44f7c217e81","order":11,"text":"The purposes of this Policy are: (i) to govern the acceptance of gifts to the Organization and to ensure that all gifts further its tax-exempt charitable purposes; (ii) to protect the interests of donors, prospective donors, the Organization, and its beneficiaries; (iii) to provide guidance to the Board of Directors, officers, employees, volunteers, and outside advisors involved in the gift acceptance process; (iv) to ensure compliance with applicable federal, state, and local laws and regulations, including the Internal Revenue Code and the requirements of the Internal Revenue Service; and (v) to safeguard the Organization's tax-exempt status, reputation, and continuing ability to receive charitable contributions.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"7fce619e-7eb9-4433-8ad9-f691972e9920","order":12,"text":"Nothing in this Policy shall be construed to create any obligation on the part of the Organization to accept any particular gift, nor shall any provision of this Policy create any third-party rights enforceable against the Organization.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"20","cflou":false,"active":true},{"id":"820166c4-54a9-4b08-b5c2-6587fa5e6b4a","order":13,"text":"ARTICLE II. DEFINITIONS","fontSize":"16","textAlign":"left","bold":true,"underline":true,"marginBottom":"10","cflou":false,"active":true,"marginTop":"10"},{"id":"8edbbc99-10f3-47ef-814f-d9c1d1b2e0fc","order":14,"text":"For purposes of this Policy, the following terms shall have the meanings set forth below:","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"afc4c1d3-985d-4d65-a791-1b22c42d631a","order":15,"text":""Board" means the Board of Directors of the Organization.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"8","cflou":false,"active":true},{"id":"866b743f-5a89-47d0-82a6-0a470b5499c2","order":16,"text":""Code" means the Internal Revenue Code of 1986, as amended, and the Treasury Regulations promulgated thereunder.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"8","cflou":false,"active":true},{"id":"bc30c888-5786-44bf-9853-90e98e1c9456","order":17,"text":""Committee" means the Gift Acceptance Committee established under Article IV of this Policy.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"8","cflou":false,"active":true},{"id":"23bf365a-a18e-4f2a-a228-1041a7db7a5f","order":18,"text":""Donor" means any individual, corporation, partnership, limited liability company, trust, estate, foundation, government entity, or other person or entity that makes or proposes to make a Gift to the Organization.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"8","cflou":false,"active":true},{"id":"9468dceb-9c19-497d-86c3-8ea39b566f8f","order":19,"text":""Gift" means a voluntary transfer of money, property, or other thing of value to the Organization for charitable purposes, made without consideration or with consideration that is less than the fair market value of the property transferred. The term includes outright gifts, planned gifts, in-kind contributions, pledges, bequests, and beneficiary designations.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"8","cflou":false,"active":true},{"id":"0fc8cd49-43b1-4a70-ad3b-b26646adddd9","order":20,"text":""Gift Agreement" means a written instrument signed by the Donor and the Organization that sets forth the terms, restrictions, designations, and conditions, if any, applicable to a Gift.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"8","cflou":false,"active":true},{"id":"9b8122df-773e-4718-9144-80092014ffad","order":21,"text":""Pledge" means a written, signed, and dated promise by a Donor to make a Gift of a specified amount or asset at one or more future dates.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"8","cflou":false,"active":true},{"id":"b5b1fd29-0795-4688-b611-08146b37885b","order":22,"text":""Planned Gift" means any Gift that involves estate, financial, or tax planning, including, without limitation, bequests, charitable gift annuities, charitable remainder trusts, charitable lead trusts, pooled income fund interests, retained life estates, and beneficiary designations of retirement plans, life insurance policies, and similar arrangements.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"8","cflou":false,"active":true},{"id":"9717c032-1e51-4085-970b-22fb85100d8a","order":23,"text":""Quid Pro Quo Contribution" means a payment made partly as a contribution and partly in consideration for goods or services provided to the Donor by the Organization, as defined in Section 6115 of the Code.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"8","cflou":false,"active":true},{"id":"7031a9e8-f84a-465e-a63e-93bc734dd1a6","order":24,"text":""Restricted Gift" means a Gift that, by its terms, is restricted by the Donor as to purpose, time, or both. "Unrestricted Gift" means a Gift not subject to any such restriction.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"8","cflou":false,"active":true},{"id":"5ef61cb4-eb4b-4029-b2f9-7ac953230848","order":25,"text":""Tangible Personal Property" means property other than real estate, money, or intangible property, including, without limitation, artwork, collectibles, jewelry, vehicles, equipment, and similar items.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"20","cflou":false,"active":true},{"id":"d63bad75-a5cb-4fb9-a2bd-5e2f7dc7175a","order":26,"text":"ARTICLE III. GENERAL PRINCIPLES","fontSize":"16","textAlign":"left","bold":true,"underline":true,"marginBottom":"10","cflou":false,"active":true,"marginTop":"10"},{"id":"4bad960a-efe1-4dff-abf6-e6c9aaefba9b","order":27,"text":"All Gifts shall be reviewed and, where appropriate, accepted in light of the following general principles.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"cf7fc2f5-b004-4cbc-ad95-15b569a70d42","order":28,"text":"(a) Mission alignment. The Organization shall not accept any Gift that is inconsistent with its mission, vision, values, charitable purposes, or strategic priorities.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"8","cflou":false,"active":true},{"id":"c82208a1-2cd8-4663-87f0-dc215035d04e","order":29,"text":"(b) Donor primacy. The interests of Donors and prospective Donors shall be paramount. No Gift will be accepted if its acceptance would be financially or operationally imprudent for the Donor, or if it is inconsistent with the Donor's stated objectives.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"8","cflou":false,"active":true},{"id":"e24d1308-5f1f-4a60-bcdc-0706cf77defa","order":30,"text":"(c) Independence. The Organization shall encourage all Donors to consult with their own legal, tax, and financial advisors before making any Gift. The Organization shall never serve as legal or tax counsel to a Donor.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"8","cflou":false,"active":true},{"id":"431a1788-f840-4299-807f-f513d5f685a6","order":31,"text":"(d) Compliance. The Organization shall accept Gifts only in compliance with applicable federal, state, and local law, including the Code, securities laws, anti-money laundering laws, and laws administered by the Office of Foreign Assets Control ("OFAC") of the United States Department of the Treasury.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"8","cflou":false,"active":true},{"id":"f8743f9f-5dce-4d7b-80ae-406149c57b96","order":32,"text":"(e) Prudence. The Organization shall consider the cost of acceptance, ownership, administration, and disposition of any non-cash Gift, and shall decline Gifts where such costs are reasonably expected to exceed the net benefit to the Organization, unless overriding mission considerations justify acceptance.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"8","cflou":false,"active":true},{"id":"4410cd08-8828-48b9-9865-9d3c0d615ab0","order":33,"text":"(f) No commissions. No finder's fees, commissions, or other compensation shall be paid by the Organization to any party as consideration for directing a Gift to the Organization, except as expressly permitted by law and approved by the Board.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"20","cflou":false,"active":true},{"id":"b54b2b4a-13e4-4f2c-8299-15b026b2b409","order":34,"text":"ARTICLE IV. AUTHORITY TO ACCEPT GIFTS; GIFT ACCEPTANCE COMMITTEE","fontSize":"16","textAlign":"left","bold":true,"underline":true,"marginBottom":"10","cflou":false,"active":true,"marginTop":"10"},{"id":"51d0253f-6cf4-45b7-9b41-081306470b94","order":35,"text":"A Gift Acceptance Committee (the "Committee") is hereby established. The Committee shall be composed of [Composition of the Gift Acceptance Committee].","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"8bda075b-15c1-4399-abf7-c31d6f982909","order":36,"text":"The Committee shall (i) review all Gifts referred to it pursuant to this Policy; (ii) make recommendations to the Board with respect to the acceptance, modification, restriction, or refusal of Gifts; (iii) review and propose amendments to this Policy from time to time; and (iv) perform such other functions as the Board may from time to time delegate.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"961890d4-c93f-49e4-a848-4653da2108c2","order":37,"text":"Authority by Gift Type.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"8","cflou":false,"active":true},{"id":"93e86b58-7bc0-498f-b29f-6d7ce8443f69","order":38,"text":"(a) Routine cash Gifts. Unrestricted cash Gifts of less than USD [Minimum Cash Review Threshold] may be accepted by the Executive Director or other duly authorized officer without prior Committee review.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"8","cflou":false,"active":true},{"id":"317d7417-51ec-472b-9fd9-79e9673a089d","order":39,"text":"(b) Publicly traded securities. Gifts of marketable securities below USD [Minimum Securities Review Threshold] may be accepted by the Executive Director and promptly liquidated in accordance with this Policy.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"8","cflou":false,"active":true},{"id":"ed77a167-0a68-4d20-abe1-cbf2c5cea14c","order":40,"text":"(c) All other Gifts. All non-cash Gifts, all Restricted Gifts, all Planned Gifts, all Pledges, and all Gifts above the thresholds set forth in paragraphs (a) and (b) shall be submitted to the Committee for review and, where required by this Policy, to the Board for approval.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"8","cflou":false,"active":true},{"id":"1f843e56-111b-4e1e-b7d8-ca346b8d40a9","order":41,"text":"(d) Final authority. The Board reserves the right to accept, decline, or impose conditions upon any Gift, in its sole and absolute discretion. No officer, employee, or agent of the Organization shall have authority to bind the Organization to accept any Gift in contravention of this Policy.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"20","cflou":false,"active":true},{"id":"27b4ab08-0fe6-4a4a-bf1c-d83a4cd829c4","order":42,"text":"ARTICLE V. TYPES OF GIFTS ACCEPTED","fontSize":"16","textAlign":"left","bold":true,"underline":true,"marginBottom":"10","cflou":false,"active":true,"marginTop":"10"},{"id":"5778dfba-d217-48c0-a150-57621cd7082b","order":43,"text":"Subject to the general principles set forth in Article III and the procedures set forth in Article IV, the Organization may accept the following categories of Gifts.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"27a6bf91-8c49-4bcc-a862-71eba8456390","order":44,"text":"Cash.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"6","cflou":false,"active":true,"marginTop":"6"},{"id":"df437943-2393-4a90-93af-c80599863f9c","order":45,"text":"Gifts of cash, including checks, wire transfers, electronic funds transfers, and credit and debit card payments, in U.S. dollars are encouraged and shall ordinarily be accepted. Cash Gifts shall be deposited into the Organization's general operating account unless restricted by the Donor and accepted on a restricted basis pursuant to Article VII. Gifts denominated in foreign currency shall be converted to U.S. dollars upon receipt and credited at the exchange rate then prevailing.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"7377861d-7bc1-4e38-9780-f24bd6cb16be","order":46,"text":"Publicly Traded Securities.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"6","cflou":false,"active":true,"marginTop":"6"},{"id":"62850822-16cd-4562-8425-4bad660c7bf3","order":47,"text":"Marketable securities, including stocks, bonds, mutual funds, and exchange-traded funds traded on a recognized public exchange or for which there is an active over-the-counter market, may be accepted. Such securities shall ordinarily be sold immediately upon receipt, regardless of market conditions. No commitment shall be made to a Donor that any particular security will be retained.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"b31a7155-3059-4535-8e8f-6976dc498a7d","order":48,"text":"Closely-Held Securities.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"6","cflou":false,"active":true,"marginTop":"6"},{"id":"7a4d1236-0a01-47e1-8aad-58c80783b54a","order":49,"text":"Gifts of closely-held stock, limited partnership interests, limited liability company membership interests, and other non-publicly-traded equity interests may be accepted, subject to prior review by the Committee, prior approval by the Board, and prior review by legal counsel. Such Gifts shall be evaluated on a case-by-case basis, taking into account, among other factors: (i) restrictions on transfer; (ii) prospects for liquidation; (iii) potential unrelated business taxable income under Sections 511 through 514 of the Code; (iv) liabilities, contingent or otherwise, that may be associated with the interest; (v) the cost of holding, administering, or disposing of the interest; and (vi) the Donor's qualified appraisal as required by Section 170(f)(11) of the Code.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true,"displayConditions":[{"field":"b7cf52f8-3c0c-4ba8-a357-1145d82cb743","value":"No","type":"remove","operator":"="}]},{"id":"b38c47db-5637-48c6-a904-5ddd1734f97b","order":50,"text":"The Organization does not accept Gifts of closely-held securities under this Policy. Donors interested in transferring such interests should consult with their advisors regarding alternative charitable structures.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true,"displayConditions":[{"field":"b7cf52f8-3c0c-4ba8-a357-1145d82cb743","value":"Yes","type":"remove","operator":"="}]},{"id":"adac66cd-f987-48ea-a140-6d61f5d1fb99","order":51,"text":"Real Estate.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"6","cflou":false,"active":true,"marginTop":"6"},{"id":"c031d14d-2a1f-4166-b190-e46590e953b5","order":52,"text":"Gifts of real estate, including improved and unimproved residential, commercial, agricultural, and mineral-rights interests, may be accepted, subject to prior review by the Committee, prior approval by the Board, and prior review by legal counsel. No Gift of real estate shall be accepted unless: (i) a current qualified appraisal meeting the requirements of Section 170(f)(11) of the Code and Treasury Regulations Section 1.170A-17 has been obtained at the Donor's expense; (ii) a Phase I environmental site assessment, and any further investigation reasonably warranted by its findings, has been completed at the Donor's expense; (iii) title is marketable and insurable, and a current title commitment has been obtained; (iv) all real property taxes, assessments, and liens have been paid current; (v) outstanding mortgages, encumbrances, easements, and restrictive covenants have been disclosed and evaluated; (vi) the property does not impose unreasonable holding, carrying, or disposition costs; and (vii) no unrelated business taxable income or debt-financed income concerns under Section 514 of the Code have been identified. The Organization reserves the right to require any other conditions reasonably necessary to protect its interests. The minimum value for acceptance of a Gift of real estate is USD [Real Estate Minimum], except as otherwise approved by the Board.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true,"displayConditions":[{"field":"4cdf3548-67f7-4d29-a292-15ed89a15c42","value":"No","type":"remove","operator":"="}]},{"id":"7392ae37-2981-4b0a-8820-9d5b422ab0b3","order":53,"text":"The Organization does not accept Gifts of real estate under this Policy. Donors interested in making real-estate-related charitable contributions are encouraged to explore donor-advised funds or community foundations.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true,"displayConditions":[{"field":"4cdf3548-67f7-4d29-a292-15ed89a15c42","value":"Yes","type":"remove","operator":"="}]},{"id":"f73e081f-0fb6-4149-a421-927b11e960d8","order":54,"text":"Tangible Personal Property.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"6","cflou":false,"active":true,"marginTop":"6"},{"id":"de7da0fb-17b1-4fca-8d37-c3ff56c036ab","order":55,"text":"Gifts of Tangible Personal Property may be accepted only after review and approval by the Committee. Factors to be considered include: (i) whether the property can be used by the Organization in furtherance of its exempt purposes (the "related use" doctrine of Section 170(e)(1)(B)(i) of the Code); (ii) the marketability of the property; (iii) costs of storage, insurance, transportation, maintenance, and disposition; (iv) any restrictions on the use, display, or sale of the property; and (v) any environmental, legal, or safety concerns. If accepted, the Organization shall comply with the substantiation requirements of Section 170(f)(11) of the Code and, where applicable, the disposition-reporting requirements of Section 6050L (Form 8282) if the property is sold, exchanged, or otherwise disposed of within three years of receipt.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true,"displayConditions":[{"field":"3ab2e3fe-96d0-4c3a-8faa-4bee18ec30b5","value":"No","type":"remove","operator":"="}]},{"id":"c23bd79b-8f8f-4d13-b789-602c8f434c0a","order":56,"text":"The Organization does not generally accept Gifts of Tangible Personal Property. Exceptional cases may be considered by the Board on an ad hoc basis.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true,"displayConditions":[{"field":"3ab2e3fe-96d0-4c3a-8faa-4bee18ec30b5","value":"Yes","type":"remove","operator":"="}]},{"id":"9605d1cd-3c5f-478a-83f8-93fc2317af57","order":57,"text":"Life Insurance.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"6","cflou":false,"active":true,"marginTop":"6"},{"id":"6e966c19-1ed9-4d1b-8484-930d39746ed3","order":58,"text":"The Organization may be named as beneficiary or contingent beneficiary of a life insurance policy. The Organization may also accept ownership of a paid-up life insurance policy provided the Donor irrevocably transfers all incidents of ownership to the Organization and the Organization is named as sole beneficiary. The Organization shall not accept any policy that requires the Organization to pay premiums unless the Donor has made a binding written commitment to fund such premiums and the Committee has determined that retention of the policy is in the Organization's best interest. The Organization shall not enter into so-called "charitable split-dollar" or "stranger-originated" life insurance arrangements prohibited by Section 170(f)(10) of the Code.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true,"displayConditions":[{"field":"d4551b61-d555-4872-944c-6545109caa53","value":"No","type":"remove","operator":"="}]},{"id":"6aa8d770-574d-4846-9122-a5e8ca6923c1","order":59,"text":"The Organization does not accept Gifts of life insurance under this Policy. Beneficiary designations naming the Organization may nevertheless be honored at the time of distribution, subject to the Committee's review.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true,"displayConditions":[{"field":"d4551b61-d555-4872-944c-6545109caa53","value":"Yes","type":"remove","operator":"="}]},{"id":"867e7ec7-2776-4afc-9aec-d94aba85d2a9","order":60,"text":"Cryptocurrency and Other Digital Assets.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"6","cflou":false,"active":true,"marginTop":"6"},{"id":"9de5d015-c978-4301-a16c-e3cce5a8e31a","order":61,"text":"Gifts of cryptocurrency, non-fungible tokens, and other digital assets may be accepted, subject to prior review by the Committee. The minimum value for acceptance of a digital asset Gift is USD [Cryptocurrency Minimum], as measured by the fair market value of the asset at the time of receipt. All digital assets received shall ordinarily be liquidated to U.S. dollars promptly upon receipt through a reputable, regulated exchange or qualified custodian; the Organization shall not hold digital assets as an investment. The Organization shall comply with applicable substantiation requirements, including the qualified-appraisal requirements applicable to non-cash contributions in excess of five thousand U.S. dollars (USD 5,000) under Section 170(f)(11) of the Code and the disposition-reporting requirements of Section 6050L (Form 8282). Donors are advised that, under current IRS guidance, cryptocurrency is treated as property, not currency, for federal income tax purposes (IRS Notice 2014-21, Rev. Rul. 2019-24). The Organization shall conduct anti-money laundering, sanctions, and source-of-funds screening on digital-asset Gifts as set forth in Article XIII.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true,"displayConditions":[{"field":"c249d2b8-d25a-4540-bef6-ff15e5ee81eb","value":"No","type":"remove","operator":"="}]},{"id":"02797688-2381-486b-9b94-5e07fbba5a52","order":62,"text":"The Organization does not accept Gifts of cryptocurrency, non-fungible tokens, or other digital assets under this Policy. Donors interested in making such Gifts are encouraged to liquidate the digital asset and contribute the resulting cash proceeds, or to consult with a donor-advised-fund sponsor that accepts digital assets.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true,"displayConditions":[{"field":"c249d2b8-d25a-4540-bef6-ff15e5ee81eb","value":"Yes","type":"remove","operator":"="}]},{"id":"279d0f8d-e82c-4d8f-9938-6cace46d3c55","order":63,"text":"Retirement Plans and Qualified Charitable Distributions.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"6","cflou":false,"active":true,"marginTop":"6"},{"id":"76f90ad3-9e9e-46e7-b00e-c464372a55fe","order":64,"text":"The Organization may be designated as beneficiary of an individual retirement account, qualified retirement plan, 401(k) plan, 403(b) plan, or similar arrangement. The Organization may also accept Qualified Charitable Distributions ("QCDs") under Section 408(d)(8) of the Code from Donors aged seventy and one-half (70½) or older. QCDs shall be receipted in a manner that satisfies the substantiation requirements applicable to such distributions and shall not be acknowledged as eligible for an income tax deduction.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"82fc7442-b051-4cb8-a1e5-8eb553196809","order":65,"text":"Planned Gifts.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"6","cflou":false,"active":true,"marginTop":"6"},{"id":"a2c92ddd-a762-4d0f-8f8a-863b14776470","order":66,"text":"The Organization welcomes Planned Gifts and is prepared to work with Donors and their advisors with respect to the following vehicles: (a) Bequests under a will or revocable trust; (b) Charitable Gift Annuities, subject to compliance with all applicable state insurance laws and registration requirements, with rates not in excess of those recommended by the American Council on Gift Annuities; (c) Charitable Remainder Trusts and (d) Charitable Lead Trusts, which trusts shall be drafted and administered by qualified counsel for the Donor, with the Organization ordinarily declining to serve as trustee unless expressly approved by the Board; (e) Pooled Income Funds, if and only if the Organization maintains such a fund in compliance with Section 642(c)(5) of the Code; and (f) Retained Life Estates in personal residences or farms, subject to the procedures applicable to real estate Gifts generally.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true,"displayConditions":[{"field":"d90b7e48-e8d0-449a-9587-9de9accc24e2","value":"No","type":"remove","operator":"="}]},{"id":"2e16787b-567c-4245-bd82-7aa259cc6599","order":67,"text":"The Organization is honored by Donors who provide for the Organization in their estate plans and shall promptly acknowledge any bequest received. The Organization does not, however, presently offer charitable gift annuities, charitable remainder trusts, or other Planned Gift vehicles administered by the Organization itself. Donors interested in such vehicles are encouraged to work with their own advisors or with a community foundation acting as trustee.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true,"displayConditions":[{"field":"d90b7e48-e8d0-449a-9587-9de9accc24e2","value":"Yes","type":"remove","operator":"="}]},{"id":"e0c2c0d6-c24f-47d2-ba6c-4d92d5466c21","order":68,"text":"In-Kind Goods and Services.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"6","cflou":false,"active":true,"marginTop":"6"},{"id":"da54304f-12dd-4f55-a28d-86d925a89663","order":69,"text":"Gifts of in-kind goods directly usable in the Organization's exempt activities may be accepted at the Committee's discretion. The Organization shall not value contributions of services for purposes of charitable contribution receipts, in accordance with applicable IRS guidance; however, the Organization may acknowledge such contributions by letter without ascribing a deductible value.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"20","cflou":false,"active":true},{"id":"356059eb-5d42-4ac8-a07b-119aa66da8fc","order":70,"text":"ARTICLE VI. GIFTS GENERALLY NOT ACCEPTED","fontSize":"16","textAlign":"left","bold":true,"underline":true,"marginBottom":"10","cflou":false,"active":true,"marginTop":"10"},{"id":"87330890-0f93-4cbe-a53c-74633a6108fa","order":71,"text":"The Organization shall not accept, and the Committee shall recommend rejection of, any Gift that, in the judgment of the Committee or the Board:","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"8","cflou":false,"active":true},{"id":"e291fccd-f3b7-42bd-9b93-b605a94b8264","order":72,"text":"(a) violates federal, state, or local law, or any regulation, order, or judgment;","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"6","cflou":false,"active":true},{"id":"1844ebeb-5c71-4f00-9fd6-24c38d050d60","order":73,"text":"(b) is inconsistent with the Organization's mission, values, or strategic priorities, or could reasonably be expected to damage the Organization's reputation;","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"6","cflou":false,"active":true},{"id":"bad28bf3-e77b-4bff-b83f-9338552476c0","order":74,"text":"(c) is too restrictive in purpose, time, or condition, including any Gift the restrictions of which the Organization cannot reasonably accept or administer;","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"6","cflou":false,"active":true},{"id":"e4de1991-a0f3-4527-b657-2f3863225e3d","order":75,"text":"(d) would impose financial, administrative, or operational burdens on the Organization that outweigh the anticipated benefit, including burdens associated with maintenance, security, regulatory compliance, environmental remediation, or insurance;","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"6","cflou":false,"active":true},{"id":"01c09ffe-8673-42fe-bd9f-9213b047813f","order":76,"text":"(e) would result in unrelated business taxable income, debt-financed income under Section 514 of the Code, or material excise tax exposure under Sections 4940 through 4945 of the Code, unless the net benefit to the Organization, after taxes and costs, has been determined to justify acceptance;","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"6","cflou":false,"active":true},{"id":"4de71779-b35d-4178-be07-8eef77536093","order":77,"text":"(f) jeopardizes the Organization's federal tax-exempt status, public-charity classification under Section 509(a) of the Code, or eligibility to receive tax-deductible contributions under Section 170 of the Code;","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"6","cflou":false,"active":true},{"id":"ac228ea9-7522-47ec-a866-e8d8ba9ed2c2","order":78,"text":"(g) appears to have been derived, in whole or in part, from illegal activity, or from any person or entity subject to economic sanctions administered by OFAC or under similar laws;","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"6","cflou":false,"active":true},{"id":"44172fe4-569c-44a5-9ceb-f18f72f0ad33","order":79,"text":"(h) constitutes, or would cause the Organization to engage in, prohibited campaign intervention under Section 501(c)(3) of the Code or impermissible lobbying;","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"6","cflou":false,"active":true},{"id":"914ff8aa-77fe-46fd-a37c-d42e566c5b2e","order":80,"text":"(i) is offered with the requirement, express or implied, that the Donor or any related party receive goods, services, employment, contracts, or other tangible economic benefits from the Organization, except as constitutes a permitted Quid Pro Quo Contribution disclosed in accordance with Section 6115 of the Code;","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"6","cflou":false,"active":true},{"id":"cf2d2e7d-3d18-4b61-a07d-e8720784ee92","order":81,"text":"(j) attempts to dictate the operations, programs, hiring decisions, or research conclusions of the Organization in a manner inconsistent with the Organization's independent governance; or","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"6","cflou":false,"active":true},{"id":"c0718388-b6e5-434e-a0b1-0d65e077e18a","order":82,"text":"(k) the Committee or the Board, in its sole discretion, determines should be declined for any other reason consistent with the prudent administration of the Organization.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"20","cflou":false,"active":true},{"id":"e0dae655-c67e-4a51-b844-085e3b388418","order":83,"text":"ARTICLE VII. RESTRICTED GIFTS AND GIFT AGREEMENTS","fontSize":"16","textAlign":"left","bold":true,"underline":true,"marginBottom":"10","cflou":false,"active":true,"marginTop":"10"},{"id":"e8bd3cc5-b48c-49fc-8e72-3341508aaed8","order":84,"text":"Restricted Gifts shall be administered in accordance with the terms of a written Gift Agreement signed by the Donor and an authorized officer of the Organization. The Gift Agreement shall set forth, at a minimum: (i) the identity of the Donor; (ii) the amount or description of the Gift; (iii) the charitable purpose to which the Gift will be applied; (iv) any restrictions on the use, investment, expenditure, or naming associated with the Gift; (v) the consequences if the restricted purpose becomes impossible, impracticable, or wasteful, including the Organization's right to seek modification under applicable state law (including the Uniform Prudent Management of Institutional Funds Act, "UPMIFA", where adopted); (vi) the manner of recognition or anonymity; and (vii) any reporting obligations of the Organization to the Donor.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"e68b9433-c638-4df7-9e98-9f43727aec89","order":85,"text":"Endowment Gifts shall be subject to the Organization's investment policy and to UPMIFA or the analogous law of the State governing this Policy under Article XX. The Organization may, consistent with UPMIFA and the terms of the Gift Agreement, modify or release restrictions that have become impossible, impracticable, unlawful, or wasteful, after notice to the Donor (or, where the Donor is unavailable, after notice to the appropriate state attorney general or other authority, or pursuant to judicial cy pres proceedings).","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"0d42ddeb-f926-4e0e-a462-494f851ec7b0","order":86,"text":"Pledges shall be evidenced by a written, signed, and dated pledge agreement. The Organization may, in accordance with generally accepted accounting principles, recognize Pledges as revenue and receivables; however, the Organization shall not commence litigation to enforce a Pledge except upon Board authorization and in extraordinary circumstances.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"20","cflou":false,"active":true},{"id":"6356e8b6-e793-4cc2-94a5-7c65bb57edcf","order":87,"text":"ARTICLE VIII. VALUATION AND DONOR ACKNOWLEDGMENT","fontSize":"16","textAlign":"left","bold":true,"underline":true,"marginBottom":"10","cflou":false,"active":true,"marginTop":"10"},{"id":"747be403-3427-4f4a-8845-6a741a5f32d0","order":88,"text":"The Organization shall not appraise, value, or otherwise opine upon the value of any non-cash Gift for purposes of the Donor's income, estate, or gift tax return. Such determinations are the responsibility of the Donor and the Donor's qualified appraiser, in accordance with Section 170(f)(11) of the Code, Treasury Regulations Section 1.170A-17, and IRS Publication 561.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"8992fe4f-5683-4780-8fa9-ec769ce33351","order":89,"text":"For every Gift of cash or non-cash property having a value of two hundred fifty U.S. dollars (USD 250) or more, the Organization shall furnish to the Donor a contemporaneous written acknowledgment that satisfies the requirements of Section 170(f)(8) of the Code. For each Quid Pro Quo Contribution in excess of seventy-five U.S. dollars (USD 75), the acknowledgment shall provide a good-faith estimate of the value of any goods or services provided to the Donor, as required by Section 6115 of the Code.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"8361d2a4-45bf-4481-aa78-a069ab95d322","order":90,"text":"The Organization shall sign IRS Form 8283 (Section B, Donee Acknowledgment) for non-cash Gifts where required and shall file IRS Form 8282 upon any disposition of charitable deduction property within three years of receipt, in accordance with Section 6050L of the Code. For Gifts of qualified vehicles (motor vehicles, boats, and airplanes) with a claimed value in excess of five hundred U.S. dollars (USD 500), the Organization shall provide IRS Form 1098-C as required by Section 170(f)(12) of the Code.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"20","cflou":false,"active":true},{"id":"23850879-7d02-4f7d-b526-c2504b81853b","order":91,"text":"ARTICLE IX. ANONYMOUS GIFTS","fontSize":"16","textAlign":"left","bold":true,"underline":true,"marginBottom":"10","cflou":false,"active":true,"marginTop":"10"},{"id":"044893fd-2a68-4a8a-b550-22ed74c4b868","order":92,"text":"The Organization may accept anonymous Gifts; however, the Organization reserves the right to decline any anonymous Gift if (i) the Donor's identity cannot be reasonably ascertained for purposes of compliance with anti-money laundering, sanctions, or other applicable laws; or (ii) acceptance of the anonymous Gift would otherwise be inconsistent with this Policy. Where appropriate, the Organization may require the Donor's true identity to be disclosed in confidence to a designated officer or to legal counsel.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"20","cflou":false,"active":true,"displayConditions":[{"field":"6445f047-44de-402d-9496-7ceded0a2943","value":"No","type":"remove","operator":"="}]},{"id":"0ade017c-e477-4dd0-b768-b99f0bb2e416","order":93,"text":"The Organization does not accept anonymous Gifts. Each Donor shall be identified to the Organization in a manner sufficient to permit the Organization to comply with all applicable record-keeping, anti-money laundering, sanctions, and tax-reporting obligations.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"20","cflou":false,"active":true,"displayConditions":[{"field":"6445f047-44de-402d-9496-7ceded0a2943","value":"Yes","type":"remove","operator":"="}]},{"id":"17932d5a-1fcc-451c-96a3-b9d00dfa744b","order":94,"text":"ARTICLE X. CONFLICTS OF INTEREST","fontSize":"16","textAlign":"left","bold":true,"underline":true,"marginBottom":"10","cflou":false,"active":true,"marginTop":"10"},{"id":"19ae0523-bb24-4105-905e-633e7b69f685","order":95,"text":"Any director, officer, employee, or volunteer of the Organization who has a personal, financial, professional, or familial interest in a proposed Gift shall promptly disclose the interest to the Committee and shall recuse himself or herself from any deliberation or vote concerning the Gift. The Organization's separate Conflict of Interest Policy, as adopted and amended from time to time by the Board, shall govern such matters and is incorporated herein by reference.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"91d35b93-3906-4739-8644-995bbee01957","order":96,"text":"No Gift shall be accepted on terms that confer an excess benefit, within the meaning of Section 4958 of the Code, on any disqualified person of the Organization.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"20","cflou":false,"active":true},{"id":"cd1ee7dd-9b86-452d-8347-d2d82c033fb9","order":97,"text":"ARTICLE XI. DONOR PRIVACY AND CONFIDENTIALITY","fontSize":"16","textAlign":"left","bold":true,"underline":true,"marginBottom":"10","cflou":false,"active":true,"marginTop":"10"},{"id":"4a3b5877-e0c0-44b6-9248-f3c2323281b9","order":98,"text":"Information about Donors and prospective Donors, including their identities, contact information, Gift histories, and financial circumstances, shall be treated as confidential and shall be used solely to advance the Organization's exempt purposes. Donor information shall not be sold, rented, or traded. The Organization shall comply with the requirements of the Donor Bill of Rights and with applicable state charitable-solicitation, privacy, and data-protection laws, including, where applicable, the California Consumer Privacy Act, the California Privacy Rights Act, and similar statutes of other jurisdictions.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"20","cflou":false,"active":true},{"id":"6e69b190-2fc3-46b3-9d94-70c104348d72","order":99,"text":"ARTICLE XII. USE OF LEGAL COUNSEL AND PROFESSIONAL ADVISORS","fontSize":"16","textAlign":"left","bold":true,"underline":true,"marginBottom":"10","cflou":false,"active":true,"marginTop":"10"},{"id":"d07fda32-dfc0-472e-8337-172d62bb8064","order":100,"text":"The Organization shall, as the Committee deems appropriate, seek the advice of legal counsel, tax advisors, accountants, appraisers, or other professional advisors in connection with the acceptance of Gifts. The categories of Gifts for which review by legal counsel is ordinarily required include, without limitation: (i) closely-held securities, partnership interests, and limited liability company interests; (ii) real estate; (iii) Gifts requiring negotiated documentation, including Gift Agreements containing restrictions, naming rights, or reversionary interests; (iv) Planned Gifts requiring the Organization to serve as trustee or to issue an annuity; (v) Gifts that may involve unrelated business taxable income, private benefit, or excess benefit concerns; and (vi) Gifts involving cross-border transfers or non-U.S. Donors.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"09f7983e-79a1-4150-ad52-653e1e75de3c","order":101,"text":"Each Donor shall be encouraged in writing to obtain independent legal and tax advice. The Organization shall not provide legal, tax, accounting, or appraisal advice to any Donor, and any information provided by the Organization concerning the tax or legal consequences of a Gift is provided as a courtesy only and shall not be relied upon.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"20","cflou":false,"active":true},{"id":"e1f17fd4-4a44-4647-81aa-de7782b313eb","order":102,"text":"ARTICLE XIII. ANTI-MONEY LAUNDERING, SANCTIONS, AND SOURCE-OF-FUNDS","fontSize":"16","textAlign":"left","bold":true,"underline":true,"marginBottom":"10","cflou":false,"active":true,"marginTop":"10"},{"id":"2f5e57a3-5716-435d-a286-3cbe6478d6d1","order":103,"text":"The Organization shall not knowingly accept any Gift the funds for which are derived from, or are intended to be used in connection with, any unlawful activity, including money laundering, tax evasion, fraud, public corruption, terrorism financing, or any activity prohibited by the Bank Secrecy Act, the USA PATRIOT Act, or regulations issued thereunder.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"8794c554-1e9e-4645-b23f-6a611a16c4bb","order":104,"text":"The Organization shall maintain reasonable procedures to screen Donors and Gifts against the OFAC Specially Designated Nationals and Blocked Persons List and against other applicable government watchlists. Heightened scrutiny shall be applied to: (i) Gifts from non-U.S. Donors; (ii) Gifts denominated in or transmitted through cryptocurrency or other digital assets; (iii) cash Gifts in excess of ten thousand U.S. dollars (USD 10,000), which shall be reported on IRS Form 8300 to the extent required by Section 6050I of the Code; (iv) Gifts from politically exposed persons; and (v) any Gift the source or purpose of which is unclear. The Organization shall report suspicious transactions to the appropriate authorities to the extent required by law.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"20","cflou":false,"active":true},{"id":"bf114e69-a40d-473f-92be-5b70aad0cf34","order":105,"text":"ARTICLE XIV. TAX AND REPORTING COMPLIANCE","fontSize":"16","textAlign":"left","bold":true,"underline":true,"marginBottom":"10","cflou":false,"active":true,"marginTop":"10"},{"id":"e628620b-c0cf-4651-ad41-9ec380f655d2","order":106,"text":"The Organization shall timely file all required federal, state, and local tax and information returns, including, without limitation, Form 990 (Return of Organization Exempt from Income Tax) or Form 990-EZ or Form 990-N, as applicable; Schedule B (Schedule of Contributors); Schedule M (Noncash Contributions); Form 990-T (Exempt Organization Business Income Tax Return), if applicable; Form 5227 (Split-Interest Trust Information Return), if applicable; Form 8282 (Donee Information Return) within the required period following disposition of donated property; Form 1098-C, where applicable; Form 8300, where applicable; and any state-level charitable-solicitation registrations, renewals, and financial reports required by the jurisdictions in which the Organization solicits.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"20","cflou":false,"active":true},{"id":"9e6784d5-bd57-4d78-aa35-bedbfeb86d6f","order":107,"text":"ARTICLE XV. RECORDKEEPING AND DOCUMENT RETENTION","fontSize":"16","textAlign":"left","bold":true,"underline":true,"marginBottom":"10","cflou":false,"active":true,"marginTop":"10"},{"id":"081e0a86-3922-4341-b019-577aafe17422","order":108,"text":"The Organization shall maintain complete records concerning each Gift, including, as applicable: (i) the Gift Agreement, if any; (ii) copies of qualified appraisals, Forms 8283, environmental assessments, and title documents; (iii) acknowledgment letters and substantiation correspondence; (iv) Committee minutes and Board resolutions reflecting acceptance, modification, or refusal of the Gift; (v) records of investment, expenditure, and reporting with respect to any Restricted Gift; and (vi) records evidencing compliance with this Policy. Records shall be retained in accordance with the Organization's separate Document Retention and Destruction Policy.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"20","cflou":false,"active":true},{"id":"aac735d8-0b02-44aa-8d87-4b0e6318e7f0","order":109,"text":"ARTICLE XVI. COSTS ASSOCIATED WITH GIFT ACCEPTANCE","fontSize":"16","textAlign":"left","bold":true,"underline":true,"marginBottom":"10","cflou":false,"active":true,"marginTop":"10"},{"id":"78d947a4-3886-46d8-bb9e-21ee2e11f67b","order":110,"text":"Unless otherwise agreed in writing by the Organization, the Donor shall bear all costs associated with the making of a Gift, including, without limitation, appraisal fees, environmental site-assessment fees, title insurance premiums, recording and transfer fees, broker commissions, custodial and exchange fees, and the fees of the Donor's legal and tax advisors. The Organization shall bear costs reasonably necessary to the Organization's own due diligence, except where the Gift Agreement provides otherwise.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"20","cflou":false,"active":true},{"id":"caa05c1f-b0a7-4bfd-8b33-3256e8e698e7","order":111,"text":"ARTICLE XVII. REFUSAL, MODIFICATION, AND RETURN OF GIFTS","fontSize":"16","textAlign":"left","bold":true,"underline":true,"marginBottom":"10","cflou":false,"active":true,"marginTop":"10"},{"id":"eb993bbe-966d-44b0-9093-93b81c378337","order":112,"text":"The Organization reserves the right to refuse any Gift in its sole discretion, without explanation. The Organization further reserves the right to seek modification of restrictions on Gifts that have become impossible, impracticable, unlawful, or wasteful, in accordance with applicable state law, including UPMIFA and judicial cy pres doctrine.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"6a0ad14f-f1f9-4c25-b585-5eef0ec46bd7","order":113,"text":"The return of a completed Gift shall be undertaken only after careful consultation with legal counsel, with due regard for (i) the Organization's fiduciary duties; (ii) any restrictions of state charitable trust law; (iii) the public interest as represented by the state attorney general; and (iv) potential adverse tax consequences for the Organization and the Donor, including the application of Section 4945 of the Code (taxable expenditures) where applicable.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"20","cflou":false,"active":true},{"id":"520e6625-4ff3-4bdf-a9b3-27efd096b00c","order":114,"text":"ARTICLE XVIII. NAMING OPPORTUNITIES AND RECOGNITION","fontSize":"16","textAlign":"left","bold":true,"underline":true,"marginBottom":"10","cflou":false,"active":true,"marginTop":"10"},{"id":"c1d6c7d6-70c2-486b-8535-85897adf12b4","order":115,"text":"Naming opportunities shall be granted in accordance with separate guidelines adopted by the Board. The Organization reserves the right, after consultation with the Donor where reasonably possible, to remove or modify a name from any program, fund, facility, or honor if (i) the named person or entity engages in conduct that would damage the Organization's reputation or undermine its mission; (ii) the named entity ceases to exist or undergoes a material change in identity; or (iii) such action is otherwise warranted to protect the integrity of the Organization. Any naming agreement shall expressly preserve this right.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"20","cflou":false,"active":true},{"id":"9136a8d0-783b-4e14-aa1e-3afb79c494d9","order":116,"text":"ARTICLE XIX. AMENDMENTS TO THIS POLICY","fontSize":"16","textAlign":"left","bold":true,"underline":true,"marginBottom":"10","cflou":false,"active":true,"marginTop":"10"},{"id":"1f0a609f-f79c-4328-b3b6-0ece183f61a9","order":117,"text":"This Policy may be amended, supplemented, or rescinded at any time by resolution of the Board, adopted by such vote as is required for the adoption of policies of the Organization under its bylaws and applicable state law. The Committee shall review this Policy not less frequently than annually and shall recommend such amendments as it deems appropriate.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"20","cflou":false,"active":true},{"id":"9978814c-a37a-4a39-8112-3b9184ebf2f7","order":118,"text":"ARTICLE XX. GOVERNING LAW; VENUE","fontSize":"16","textAlign":"left","bold":true,"underline":true,"marginBottom":"10","cflou":false,"active":true,"marginTop":"10"},{"id":"764a3fa5-cb80-4f84-b842-5f52230caf9a","order":119,"text":"This Policy shall be governed by and construed in accordance with the laws of the State of [Governing Law State], without regard to its conflict-of-laws principles, and applicable federal law, including the Code. Any dispute arising out of or relating to this Policy shall be brought exclusively in the state or federal courts located in [County, State].","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"30","cflou":false,"active":true},{"id":"1d3c5e65-fbd1-49ac-a751-56459d06cebe","order":120,"text":"ADOPTION","fontSize":"16","textAlign":"center","bold":true,"underline":true,"marginBottom":"10","cflou":false,"active":true,"marginTop":"20"},{"id":"3e29ca51-9bae-4522-9e2b-697e1e1860d5","order":121,"text":"This Gift Acceptance Policy was duly adopted by the Board of Directors of [Organization Legal Name] by resolution at a meeting at which a quorum was present on [Adoption Date], and shall be effective as of [Effective Date].","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"30","cflou":false,"active":true},{"id":"c1739c4b-8552-4b1e-8edf-bdf9a0555a22","order":122,"text":"____________________________________","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"4","cflou":false,"active":true,"marginTop":"20"},{"id":"329cdb48-7a4b-459f-9354-80117e01d3d0","order":123,"text":"[Board Chair Full Name]","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"2","cflou":false,"active":true},{"id":"0293dfef-4197-478b-bcbe-dc9f2f259415","order":124,"text":"[Board Chair Title]","fontSize":"12","textAlign":"left","bold":false,"underline":false,"marginBottom":"4","cflou":false,"active":true},{"id":"b7d2173d-05af-433c-8aaf-9d7d6564d6fd","order":125,"text":"[Organization Legal Name]","fontSize":"12","textAlign":"left","bold":false,"underline":false,"marginBottom":"30","cflou":false,"active":true},{"id":"6ca93ea2-8bf3-424e-96fb-a25e72f31caa","order":126,"text":"____________________________________","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"4","cflou":false,"active":true,"marginTop":"20"},{"id":"ea55edfa-23e3-40d0-b6d9-311049bb70f3","order":127,"text":"[Corporate Secretary Full Name]","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"2","cflou":false,"active":true},{"id":"d02ec9dd-779d-4d36-b91d-793cec6f5627","order":128,"text":"[Corporate Secretary Title]","fontSize":"12","textAlign":"left","bold":false,"underline":false,"marginBottom":"4","cflou":false,"active":true},{"id":"c3de7f10-1376-46af-951b-b687535658b5","order":129,"text":"[Organization Legal Name]","fontSize":"12","textAlign":"left","bold":false,"underline":false,"marginBottom":"20","cflou":false,"active":true}]