Gift Acceptance Policies Part 3: IRS Compliance, Donor Recognition & Implementation

Welcome to EO Radio Show – Your Nonprofit Legal Resource. I'm Cynthia Rowland, and episode 160 is the third of three episodes focusing on gift acceptance policies for public charities. In this episode, I will focus on aspects of the gift acceptance policy that address IRS compliance, donor recognition, and implementation.

In episode 159, I talked about the spectrum of gifts. A well-crafted gift acceptance policy will cover the various types of assets that the organization wants to pursue. These range from the easiest gifts, gifts of cash, to those that are a little bit more complex, like real estate, and to the most complex things, like cryptocurrency, private company interests, and the like.

In the first episode in the series, episode 158, I provided 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.

Show Notes:

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

EO Radio Show #159: Gift Acceptance Policies Part 2: The Gift Spectrum

EO Radio Show #158: Gift Acceptance Policies Part 1: What, Why, and Who

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

EO Radio Show Nonprofit Governance playlist

EO Radio Show UPMIFA episodes:

#16: Basics of Impact Investing: A Conversation About Investment Policies and Evaluation Metrics For ESG Investors

#35: UPMIFA in the Context of Financial System Instability

#73:  Nonprofit Basics: Unpacking Prudent Investments, PRIs, and MRIs

#82: Advice for Nonprofit Investment Committees From an Investment Advisor

#123: Investing Charity and Foundation Assets in Turbulent Times With Jennifer Nelson

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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