The Humane Society of Tampa Bay Gift Acceptance Policies and Guidelines
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1 The Humane Society of Tampa Bay Gift Acceptance Policies and Guidelines The Humane Society of Tampa Bay, a non-profit organization organized under the laws of the State of Florida, encourages the solicitation and acceptance of gifts to the Humane Society of Tampa Bay (hereinafter referred to as HSTB) for purposes that will help HSTB to further and fulfill its mission. The Humane Society of Tampa Bay is dedicated to ending animal homelessness and providing care and comfort for companion animals in need. The following policies and guidelines govern acceptance of gifts to HSTB or for the benefit of any of its programs. Purpose of Policies and Guidelines The Board of Directors of HSTB and its staff solicit current and deferred gifts from individuals, corporations, and foundations to secure the future growth and mission of HSTB. It is the purpose of these policies and guidelines to govern the acceptance of gifts by HSTB and to provide guidance to prospective donors and their advisors when making gifts to HSTB. The provisions of these policies shall apply to all gifts received by HSTB for any of its programs or services. Use of Legal Counsel HSTB shall seek the advice of legal counsel in matters relating to acceptance of gifts where appropriate. Review by counsel is recommended for: Review of closely held stock transfer that are subject to restrictions or buy-sell agreements Review of documents naming HSTB as Trustee Review of all gifts involving contracts or documents requiring HSTB to assume an obligation. Review of all transactions with potential conflict of interest that may invoke IRS sanctions Such other instances in which use of counsel is deemed appropriate by the Planned Giving Council Conflict of Interest 1
2 All prospective donors shall be strongly urged to seek the assistance of personal legal and financial advisors in matters relating to their gifts and the resulting tax and estate planning consequences. Restrictions on Gifts HSTB will accept unrestricted gifts and gifts for specific programs and purposes provided that such gifts are not inconsistent with the stated mission and purposes. HSTB will not accept gifts that are too restrictive in purpose. Gifts that are too restrictive are those that violate the by laws of the organization, gifts that are too difficult to administer, or gifts that are for purposes outside the mission of HSTB. All final decisions on the restrictive nature of a gift, and its acceptance or refusal, shall be made by the Board of Directors after review by the Planned Giving Council. Any gifts involving the creation of permanent endowments and/or naming opportunities must meet certain minimum funding criteria and be approved by the Planned Giving Council. All such gifts must involve a letter of agreement signed by HSTB and the donor. The Planned Giving Council shall consist of: The President of the Board of Directors One member of the Finance committee of HSTB One member of the Development committee of HSTB Members of the Advisory Board Professionals in similar industries who wish to volunteer their time to assist HSTB The Planned Giving Council will make themselves available to review all gifts made to HSTB, particularly screening gifts that are determined by the staff to be questionable, and make recommendations to the Board of Directors on gift acceptance issues where appropriate. Members of the Planned Giving Council will be appointed by the Board of Directors and may resign at any time with notice to President of the Board of Directors. Types of Gifts The following gifts are acceptable: 1. Cash is acceptable in any form and regardless of the amount. Checks shall be made payable to the Humane Society of Tampa Bay and shall be delivered to the Director of Development. Checks shall in no case be made payable to an employee, agent or volunteer for the credit of HSTB. When requested, the Director of Development will give wire transfer instructions to a donor. Credit Card gifts are accepted in writing or over the phone. The donor will be credited with the full amount of his or her cash donation. Donors whose gifts are matched by a company will receive credit for the matching amount. 2. Pledges for large cash donations are acceptable in up to five year interims. Five year pledges for general operating expenses will entitle the donor to be part of the Animal Friend Sustainers Circle. Pledges are accepted for restricted purposes provided the restriction is within the mission of the Humane Society. Pledges of over five years for significant donations will be considered 2
3 on a case by case basis. Pledges are considered contracts and claims will be made to the estate of the person who made the pledge to fulfill the contract. 3. Tangible Personal Property will only be accepted if it is marketable, fulfills the mission of HSTB, has no undue restrictions on use, display or sale of property, and does not have excessive carrying costs associated with it. The final determination on acceptance of tangible property gifts shall be made by the Staff in conjunction with the Planned Giving Council and the Board of Directors. 4. Securities: HSTB will accept any marketable securities transferred to an account maintained at one or more brokerage firms or delivered physically with the transferor s signature or stock power attached. As a general rule, all marketable securities will be sold upon receipt unless otherwise directed by the Finance Committee. In some cases marketable securities may be restricted by applicable securities laws; in such instance the final determination on acceptance of the restricted securities shall be made by the Board of Directors after review by the Planned Giving Council. Closely held securities, which include not only debt and equity positions in non-publicly traded companies but also interests in LLP and LLCs and other ownership forms, can be accepted subject to the approval of the Board of Directors, Planned Giving Council and legal counsel where necessary. 5. Real Property gifts may include developed property, undeveloped property, or gifts subject to a prior life interest. Prior to acceptance of real estate, HSTB shall require an initial environmental review of property to insure that the property is not contaminated with environmental damage. In the event that the initial inspection reveals a potential problem, HSTB shall retain a qualified inspection firm to conduct an environmental audit. The cost of the environmental audit shall generally be an expense of the donor. Where appropriate, a title binder shall be obtained by HSTB prior to the acceptance of the real property gift. The cost of this title binder shall generally be an expense of the donor. Prior to acceptance of the real property, the gift shall be approved by the Board of Directors, the Planned Giving Council and by HSTB s legal council. Criteria for acceptance shall include: usefulness to HSTB, marketability, carrying costs, environmental audit and restrictions on the gift. 6. Remainder Interest in Real Estate will be accepted subject to the provisions in paragraph 4 above. The donor or other occupants may continue to occupy the real property for the duration of the stated life. At the death of the donor, HSTB may use the property or reduce it to cash. Where HSTB receives a gift of a remainder interest, expenses for maintenance, real estate taxes, and any property indebtedness are to be paid by the donor or primary beneficiary. 7. Oil, Gas and Mineral Interests will be accepted by HSTB provided the value is $20,000 or greater, the interest generated is at least $3,000 per year in royalties or other income, the property does not have extended liabilities or other considerations that make receipt of the gift inappropriate, and the property has undergone an environmental review to ensure it has no current or potential exposure to environmental liability. The Planned Giving Council and 3
4 the Board of Directors must approve before acceptance of any Oil, Gas and Mineral Interest. 8. Life Insurance gifts must name HSTB as both beneficiary and irrevocable owner of the insurance policy. The gift is valued at its cash surrender value upon receipt. If the donor contributes future premium payments, HSTB will include the entire amount of the additional premium payment as a gift in the year that it is made. If the donor does not elect to continue to make gifts to cover premium payments on the life insurance policy, HSTB shall have the authority to continue to pay the premiums, convert the policy to paid-up insurance or surrender the policy for its current cash value. 9. Charitable Trusts (Charitable Remainder Trusts, Charitable Lead Trusts, Charitable Remainder Unitrusts): HSTB will accept designation as Beneficiary of a Charitable Trust, but will not accept appointment as Trustee of the trust. The Planned Giving Council will review all Charitable Trust documents designating HSTB as beneficiary. 10. Retirement Plan Beneficiary Designations: Donors and supporters of HSTB shall be encouraged to name HSTB as beneficiary of their retirement plans (including 401K, Keogh, IRAs and Roth IRAs). Such designations shall not be recorded as gifts to HSTB until the gift is irrevocable. Where the gift is irrevocable, but is not due until a future date, the present value of that gift may be recorded at the time the gift becomes irrevocable. 11. Bequests: Donors and supporters of HSTB shall be encouraged to make bequests to HSTB under their wills and trusts. Such bequests shall not be recorded as gifts to HSTB until such time as they gift is irrevocable. Where the gift is irrevocable, but is not due until a future date, the present value of that gift may be recorded at the time the gift becomes irrevocable. 12. Life Insurance Beneficiary Designations: Donors and supporters of HSTB shall be encouraged to name HSTB as beneficiary or contingent beneficiary of their life insurance policies. Such designations shall not be recorded as gifts to HSTB until such time as the gift is irrevocable. Where the gift is irrevocable, but is not due until a future date, the present value of that gift may be recorded at the time the gift becomes irrevocable. 13. Other Property of any description including mortgages, notes, copyrights, royalties and easements, whether real or personal, shall only be accepted by action of the Board of Directors and Planned Giving Council. 14. Pooled Income Fund: HSTB does not at present offer a Pooled Income Fund 15. Charitable Gift Annuities: HSTB does not at present offer Charitable Gift Annuities. 16. Limited Partnerships: HSTB will not accept interests in Limited Partnerships. Payment of Fees Related to Gift A. Finder s Fees or Commission HSTB will not pay fees to any person as consideration for directing a gift to HSTB. It is understood that such fees may or may not be legal and that in the case of irrevocable deferred gifts that 4
5 involve management of assets, the payment of such fee may subject HSTB and its management to federal and state security regulation. B. HSTB may pay reasonable fees for profession services rendered in connection with a completed gift accepted by HSTB. Such fees will be paid only with prior written approval of the Board of Directors. Fees must be reasonable and directly related to the completion of the gift and be limited to 1) appraisal fees by person who are competent and qualified to appraise the property involve and have no conflict of interest, 2) legal fees for the preparation of documents and analysis of tax implications, and 3) accounting fees incidents to the transaction. Gift Prohibitions HSTB will not contract with any organization involved directly with the manufacture, distribution or sales of the following industries: breeders, organizations that are involved in the exploitation of animals, furriers, and pornography. Third Party Fundraising Many organizations and individuals seek to raise fund or provide materials on behalf of HSTB. They often wish to sell a product or service and donate a portion of the funds to HSTB. HSTB appreciates these efforts and encourages both organizations and individuals to engage in Third Party Fundraising as long as the activity is in line with our mission statement. If assistance of any kind is needed from HSTB, organizations or individuals should submit a Contract for Third Party Special Events to our Special Events Department. Pledge Gift Policies Pledges must be in writing, signed by the donor, and including the following information: Amount of gift in dollars Schedule of gift payments, indicating specific months or quarters of each year For what purpose the gift is intended What the donor will receive in return for the gift Pledges are considered contracts and claims will be made to the estate of the person who made the pledge to fulfill the contract. Five year pledges of over $1,000 per year to general operating expenses entitle the donor to be a member of the Animal Friends Sustainers Circle. In addition pledges are accepted for restricted purposes provided the restriction is within the mission of the Humane Society. Pledges of over five years for significant donations will be considered on a case by case basis. Collection of Pledges The Development Officer will review outstanding pledges on a bi-annual basis. Pledges will be considered past due after one year of inactivity. After approval of the Executive Director, pledges which are deemed un-collectible will be written-off. Any pledge over $25,000 will need approval of the Finance Committee. 5
6 Public Recognition Public Recognition for gifts to HSTB will be based on the Donor Recognition Matrix and will occur after HSTB receives a gift from a donor, unless the Director of Development is directed otherwise. Donors are requested to advise at the time of the gift if they request to remain anonymous. Miscellaneous Provisions A. Securing appraisals and legal fees for gifts to HSTB shall be the responsibility of the donor to secure. B. The Humane Society of Tampa Bay will record the valuation or the gift received for development purposes on the date of the gift. C. Acknowledgement of all gifts made to HSTB and compliance with the current IRS requirements in acknowledgement of such gifts shall be the responsibility of HSTB. Changes to Policies The policies and guidelines of this Gift Acceptance Policy have been reviewed and accepted by the Humane Society of Tampa Bay Board of Directors and Planned Giving Council. All changes to and deviation from these policies will be approved by both committees. Approved by the Board of Directors Humane Society of Tampa Bay April 30,
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