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The acceptance of gifts shall be in agreement with the
mission, work, and priorities of YAP International.
Our mission, work, and priorities are inspired by principles
within the Universal Declaration on Human Rights (1948)
and United Nations Convention on the Rights of the Child
(1989), enshrining the rights and protections accorded
to children, particularly those addressing children
victimized by conflict, exploitation, and state and
personal violence. These same principles serve to guide
YAP International in the soliciting of funding and other
forms of contributions from potential funding sources.
YAP International will seek and accept funds, and/or
other donations, from sources demonstrating a sincere
attempt to adhere to the aforementioned principles within
these documents. YAP International will also seek and
accept funds, and/or other donations, from funding sources
whose policies and practices are non-violative or neutral
with respect to these principles. YAP International
will not accept gifts from organizations whose policies
or practices YAP International considers in violation
of these principles.
YAP International reserves the right and full discretion
to accept or decline any gift in accordance with this
policy. Further, YAP International will decline any
gift it considers to be improper for other reasons,
including gifts or terms that are unethical or illegal.
The YAP International Board of Trustees may accept or
reject, in advance of execution, any offered or administered
gift that deviates from this policy.
(Last updated: 12-10-03)
- Gifts of cash or checks
- In-kind gifts and services
- Marketable securities/stocks
- Fundraising event proceeds
- Airline frequent flyer miles
- Gifts of residual interest
- Life insurance policies
- Trust agreements
- Annuity contracts
- Endowments
- Bequests
Gifts without specific designation or restriction will
be considered undesignated gifts.
Undesignated / unrestricted gifts shall be used for
such purposes as YAP International determines will best
advance the mission, work, and priorities of the organization.
Gifts accepted by YAP International will be used solely
for the purpose specified by the donor, and agreed upon
by YAP International.
Except as required by law, information obtained from
or about donors or prospective donors shall be held
in strictest confidence by YAP International.
Youth Advocate Program International concurs
with the tenets of the Donor Bill of Rights,
created by the American Association of Fund Raising
Counsel (AAFRC), Association for Healthcare Philanthropy
(AHP), the Association of Fundraising Professionals
(AFP), and the Council for Advancement and Support of
Education (CASE). The Donor Bill of Rights states:
Philanthropy is based on voluntary action for the common
good. It is a tradition of giving and sharing that is
primary to the quality of life. To ensure that philanthropy
merits the respect and trust of the general public,
and that donors and prospective donors can have full
confidence in the nonprofit organizations and causes
they are asked to support, we declare that all donors
have these rights:
I. To be informed of the organization’s mission,
of the way the organization intends to use donated resources,
and of its capacity to use donations effectively for
their intended purposes.
II. To be informed of the identity of those serving
on the organization’s governing board, and to
expect the board to exercise prudent judgment in its
stewardship responsibilities.
III. To have access to the organization’s
most recent financial statements.
IV. To be assured their gifts will be used for
the purposes for which they were given.
V. To receive appropriate acknowledgement
and recognition.
VI. To be assured that information about their
donation is handled with respect and with confidentiality
to the extent provided by law.
VII. To expect that all relationships with individuals
representing organizations of interest to the donor
will be professional in nature.
VIII. To be informed whether those seeking donations
are volunteers, employees of the organization or hired
solicitors.
IX. To have the opportunity for their names to
be deleted from mailing lists that an organization may
intend to share.
X. To feel free to ask questions when making a
donation and to receive prompt, truthful and forthright
answers.
Acceptable gift indicators include that:
-
the gift must be compatible with the mission, work,
and/or the priorities of YAP International.
- the gift entitles the donor the right to designate
his/her gift to a specific individual as the recipient;
-
the gift does not interfere with the institutional judgment,
nor compromise the integrity of, YAP International;
-
the gift must meet with a need of the organization,
or when there is no immediate need for the specific
gift, it has another identifiable use or value, at the
present or within the near future;
- the cost required to support and/or sustain
the gift does not diminish the value of the gift to
a negligible sum or a financial burden upon the organization;
- there does not appear to be a physical hazard
and/or liability concern associated with the gift; funds
created with restrictive clauses do not violate this
Code or international human rights; and, the gift and
its accompanying terms are legal (federal, state, and
municipal law);
Unacceptable
gift indicators include that:
-
the gift requires, as a condition thereof, any action
on the part of YAP International that the organization
deems unacceptable and/or violates YAP International
policies and regulations;
- the gift entitles the donor the right to designate
his/her gift to a specific individual as the recipient;
-
the gift requires or stipulates the future employment
at YAP International of any specified person or doing
business with any specified person or company;
- the gift is partial interest in property, unless
YAP International agrees otherwise; the gift is financially
unsound and/or would expose YAP International to liability
or to diminishment of its reputation;
- The gift relies upon an appraisal or evaluation,
provided to the donor by third parties, that is perceived
to be inaccurate or unreliable.
Due to federal tax regulations,
YAP International does not provide appraisals for donations
received. A qualified appraisal, to be used for tax
purposes, is the responsibility of the donor.
If the donor receives consideration
for a pledge, the pledge become legally binding. This
includes any privileges afforded the donor as a result
of the pledge, including, but not limited to, recognition.
Unbinding pledges are considered to be conditional on
the continued goodwill of the donor.
Designated funds are gifts restricted to a particular
issue area, project, equipment item, operating expenses,
or a specific purpose designated by the donor, outside
agency, or other organization. In order to be considered
a gift for tax purposes, a gift cannot be restricted
to the sole benefit of particular individuals, and the
donor must relinquish control over the use of the funds.
YAP International must decide, when accepting any gift,
that the purpose of the gift is acceptable. The organization
will clarify any stated purpose related to special funds
received and ensure that expenditures involved conform
to the Gift Acceptance Policy and organization policies.
Funds can only be designated to support YAP International
Board of Trustee approved programs, and should not represent
intent on behalf of the donor to exercise his/her own
desires for initiation or management of a particular
program, activity, or agenda.
In the event that YAP International must terminate the
restrictions on a gift, it will seek to use such funds
for a purpose that reflects, as near as possible, the
original intent of the gift. Restrictions on gifts may
be unable to be fulfilled due to circumstances, including,
but not limited to: the termination of a YAP International
program; the insufficiency of the restricted funds to
fulfill the designated purpose where no funds from other
sources are available to supplement the restricted funds;
the designated purpose is no longer consistent with
the mission of YAP International and its individual
programs; etc.
In the event that the restriction cannot be fulfilled
in an area related to that of the original intent, the
donor will be contacted to explain the circumstances
and will work to develop a mutually agreeable and beneficial
alternative. Reports on the use of gifts will only be
made available upon request.
Contributors
of less than $50 will receive an e-mail acknowledgement
of their gift for tax purposes.
Contributors
of $50 or more, and those providing requested in-kind
donations, will automatically receive a thank you letter
recognizing the value of their gift.
Contributions
of $25 or more, and those providing requested in-kind
donations, will be acknowledged on our web site, unless
the donor asks to remain anonymous.
Gifts
of any amount are appreciated; unfortunately, it is
not cost-effective for us to send out thank you letters
for gifts of less than $50.
If
you have any questions regarding your contribution,
please contact us.
Youth Advocate Program International
4545 42nd Street, NW, Suite 209
Washington, DC 20016
(202) 244-1986 Phone
(202) 244 -6396 Fax
e-mail: yapi@yapi.org
YAP International is a
registered non-profit 501(c)(3) organization.
All contributions are tax deductible in keeping with
U.S. law.
© copyright - Youth Advocate Program International
2003-04
Last updated 7/26/2004
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