Gift Acceptance Policy

Adopted: March 2026 | Last Reviewed: March 2026

Purpose

This policy governs the acceptance, processing, acknowledgment, and stewardship of charitable gifts made to Animal-Angels Foundation (AAF). It ensures that all gifts support AAF's mission to keep pets with their families through prevention-first programs, and that gifts are handled in a manner consistent with donor intent, legal requirements, and ethical fundraising standards.

Authority

The Board of Directors has final authority over all gift acceptance decisions. Day-to-day gift processing is managed by the Founder or designated staff. Any gift requiring special review (as outlined below) must be approved by the Board or a designated committee before acceptance.

Types of Gifts Accepted

Cash and Cash Equivalents

AAF accepts gifts of cash, checks, money orders, credit and debit card payments, electronic funds transfers (EFT), ACH payments, and online donations through AAF's approved payment platforms. Cash gifts are deposited within five business days of receipt.

Publicly Traded Securities

AAF accepts gifts of publicly traded stocks, bonds, and mutual fund shares. Securities will be sold promptly upon receipt unless the Board approves holding them for a specific purpose. The gift value is determined by the mean of the high and low trading prices on the date of transfer.

Gifts-in-Kind

AAF accepts gifts of goods and services that directly support its programs and operations. Common gifts-in-kind include pet food, veterinary supplies, office equipment, and professional services (legal, accounting, marketing, veterinary). All gifts-in-kind are acknowledged in writing with a description of the item(s) received. AAF does not assign a dollar value to in-kind gifts for tax receipt purposes. Donors are responsible for obtaining their own appraisals for tax deduction purposes.

Planned and Deferred Gifts

AAF welcomes conversations about bequests, beneficiary designations, charitable remainder trusts, and other planned giving vehicles. AAF encourages donors to consult their own legal and financial advisors before making planned gifts. AAF will not serve as trustee, executor, or administrator of a donor's estate.

Donor-Advised Fund (DAF) Grants

AAF accepts grants from donor-advised funds. DAF grants are processed as anonymous gifts unless the donor authorizes the DAF sponsor to share their identity.

Gifts Requiring Special Review

The following types of gifts require Board review before acceptance:

1. Real property (land, buildings, or other real estate)

2. Closely held or non-publicly traded securities

3. Partnership interests, LLC interests, or other business interests

4. Tangible personal property with a claimed value exceeding $5,000

5. Gifts with donor-imposed restrictions that may conflict with AAF's mission or create ongoing financial obligations

6. Any gift that may expose AAF to legal liability, environmental risk, or reputational harm

7. Gifts from sources that may create a conflict of interest for any board member, officer, or staff member

Gifts AAF Will Not Accept

AAF will decline gifts that would compromise its mission, independence, or reputation. This includes gifts with conditions that would require AAF to act contrary to its core values, gifts from sources whose public activities or reputation would damage AAF's credibility, and gifts that would create obligations AAF cannot fulfill.

Restricted and Designated Gifts

AAF accepts gifts restricted to specific programs (SNIP, The Bridge, Foster-to-Train, Pet Help Desk, Pet Deposit Bridge, Adoption Boost) provided the restriction aligns with existing program operations. Donors who wish to restrict a gift to a specific purpose should communicate that intent in writing at the time of the gift. If a restricted fund's purpose is fulfilled or becomes impractical, AAF will contact the donor (if possible) to discuss redirecting the gift to the nearest related purpose. If the donor cannot be reached, the Board may redirect the funds in a manner consistent with the original donor intent.

Gift Acknowledgment

AAF acknowledges all gifts in writing within 30 days of receipt. Gift acknowledgments include the donor's name, the date of the gift, the amount (for cash gifts) or a description of the gift (for non-cash gifts), and a statement confirming that no goods or services were provided in exchange for the gift, or a good-faith estimate of the value of any goods or services provided. AAF complies with IRS requirements for substantiation of charitable contributions, including filing Form 8283 for non-cash gifts exceeding $500.

Donor Privacy

AAF respects donor privacy. Donor names and giving information are not shared with third parties without the donor's written consent. Donors may request anonymity for any gift. AAF will honor all such requests. AAF's donor database is maintained securely with access limited to authorized personnel.

Ethical Standards

AAF adheres to the Association of Fundraising Professionals (AFP) Code of Ethical Standards. No board member, officer, employee, or volunteer may receive a commission, finder's fee, or percentage-based compensation for securing a gift. AAF does not pressure donors. Every gift must be voluntary and informed.

Amendments

This policy may be amended by the Board of Directors at any time. The Board will review this policy at least annually.