Gift Acceptance Policies Part 1: What, Why, and Who

Welcome to EO Radio Show – Your Nonprofit Legal Resource. I'm Cynthia Rowland, and this is episode 158 of EO Radio Show. This episode is the first in a three-part series focusing on gift acceptance policies for public charities. The first episode will provide an introduction to why gift acceptance policies matter, what they are, the governing principles, and who makes decisions at each step of the gift intake process.

In part two, I'll cover the gift spectrum, the asset types from easy to hard that are addressed in a gift acceptance policy. I'll do a deeper dive into real estate diligence, since it's a pretty common, complex asset.

In part three, I'll cover compliance, recognition, and implementation. In that episode, I'll discuss the IRS requirements for reporting charitable contributions and other matters commonly addressed in gift acceptance policies.

Show Notes:

Publication 526 (2025), Charitable Contributions | Internal Revenue Service

EO Radio Show episode 157: A Case Study on Charitable Deduction Acknowledgment Requirements

EO Radio Show Nonprofit Governance playlist

If you have suggestions for topics you would like us to discuss, please email us at [email protected]. Additional episodes are available at EORadioShowByFarella.com. 

DISCLAIMER: This podcast is for general informational purposes only. It is not intended to be, nor should it be interpreted as, legal advice or opinion.

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