Association of Protected Areas Management Organizations GIFT ACCEPTANCE POLICIES
As a 501(c) 3 non-profit organization the Association of Protected Areas Management Organizations (APAMO) relies on charitable contributions to fulfill its mission. APAMO encourages the solicitation and acceptance of gifts that will assist APAMO in fulfilling its mission. The following guidelines govern acceptance of gifts made to the Association or for the benefit of any of its programs.
The Mission of APAMO is: ‘to advocate for and contribute to the sustainability and proper management of Belize’s protected areas thus ensuring benefits for stakeholders’
I.
Purpose of Policies
The Executive Council of APAMO solicits current and deferred gifts from individuals, foundations, corporations, bilateral agencies, multi-lateral agencies and trust funds to deliver the mission and secure the growth of the organization. These policies govern the acceptance of gifts by APAMO and provide guidance to prospective donors when making gifts to APAMO. The provisions of these policies shall apply to all gifts received by APAMO.
II.
Use of Legal Counsel
APAMO reserves the right to seek the advice of legal counsel in matters relating to gift acceptance when appropriate. Donor prospects are encouraged to do the same. APAMO will seek legal review for all gifts that may be perceived to create a situation of conflict of interest or that may bring undesired liability to the organization.
III.
Unacceptable Gifts
The Executive Council of APAMO makes the final decision regarding the acceptance or rejection of all gifts. APAMO is not required to accept any charitable gifts or donations, 1
particularly those which: are designated with restrictions that fall significantly outside the organization’s mission and program priorities; my cost the organization money, provide a liability or potential penalty of any kind; fall outside ethical boundaries; are not able to be liquidated into cash in a reasonable amount of time; and those which are too restrictive in purpose.
IV.
Types of Acceptable gifts: a. Unrestricted Gifts – Any contributions made to APAMO shall be allocated to the unrestricted general account unless otherwise restricted by the donor. b. Cash Gifts – Cash is acceptable in any form. Checks shall be made payable to the Association of Protected Areas Management Organizations and shall be delivered to the Executive Director at the APAMO administrative office. Unrestricted gifts are used to fund current operations or to maintain reserves. It is recommended that all contributions above US$10,000 be accompanied by a statement that makes clear the donor’s intent in contributing his or her gift. c. Gifts of Equipment/Furniture – APAMO will accept gifts of new or used equipment/furniture that are determined to be of use to the Association. The Executive Director shall make that determination. d. Restricted Gifts – Acceptance of a restricted gift imposes a legal obligation to comply with the terms established by the donor. Gifts restricted for operations are deposited into the current operating account; gifts restricted for programs are used strictly for current and future programs; and gifts restricted for endowment are placed into the Endowment Fund with interest only to be used as specified by donors. e. Pledges – Pledges may be restricted or unrestricted and may be one-year or multi-year commitments. Pledges are expected to be fulfilled with contributions of cash. For in-kind contributions to be used to fulfill pledges, the contributions must cover expenses that appear in the APAMO Annual Budget. Annual Fund pledges are expected to be paid in the fiscal year in which they are pledged. f.
Matching Gifts – Matching gifts follow the restrictions of the donor whose gift is being matched: if a donor makes an unrestricted gift, the matching gift is unrestricted and, if the donor makes a restricted gift, the match is likewise restricted. 2
g. Credit Cards – APAMO accepts VISA, MasterCard, Discover and American Express. For gifts made by credit card, the date the charge is accepted for processing by APAMO is the applicable date of the gift. h. In Kind Gifts - All non-cash gifts are considered restricted in nature and are used for the purposes specifically identified by the donor. For tax purposes, it may be required that gifts in kind be valued by the donor and costs associated with an appraisal are the responsibility of the donor. i.
Real Estate - No gift of real estate is accepted if such acceptance causes APAMO to incur a financial burden, potential liability or other obligations, unless otherwise determined by the Executive Council. Acceptance is contingent upon an independent appraisal paid for by the donor. If the property cannot be liquidated in a reasonable amount of time, APAMO may choose to decline the gift.
j.
Bequests – Donors and supporters of APAMO will be encouraged to make bequests to the Association under their wills and trusts. Such bequests will not be recorded as gifts to APAMO until such time as the gift is irrevocable. When 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.
k. Named Funds – A donor may establish a Named Fund for APAMO, provided the Executive Council is in agreement with the name of the Fund, with a minimum contribution amount of US$100,000. In establishing a Named Fund, an agreement must be signed between the donor and the Chairperson of the Executive Council which sets forth: The name of the donor(s); The name of the Fund; The initial amount given or pledged to establish the Fund; The purpose of the Fund; An understanding that the Fund’s principal is pooled with other endowments for purposes of investment and income distribution; and that the Fund is governed by general policies established by the Executive Council.
V.
Code of Conduct
Representatives of APAMO other than volunteers who are assigned the responsibility of approaching prospective donors, are paid a salary or fixed wage, and do not receive commissions which could give such representatives a direct beneficial interest in any potential agreement. 3
VI.
Confidentiality
APAMO recognizes that it is in a position of trust with the donor, and that the donor has placed trust in the organization concerning confidentiality. Donors are encouraged to notify APAMO of their planned gifts. All information concerning donors or prospective donors, including their names, the names of their beneficiaries, the amounts of gifts, size of estates, and any other personal or financial information will be kept strictly confidential, unless permission is obtained from the donor to release such information, or unless use of such information is required in the administration of the gift. All donor information, correspondence and governing instruments are kept in a secure place, which is accessible to individuals with approval either from the Coordinator or the Development Officer.
VII.
Constituent Lists
It is APAMO’s policy not to sell or share its constituent lists to individuals or organizations interested in using them for fundraising purposes.
VIII.
Protection of Donor’s Interests
No program, agreement, trust, contract or commitment is knowingly urged upon any prospective donor that would benefit APAMO at the expense of the donor’s interest and welfare. All employees and volunteers contracted by APAMO for development purposes must embrace the Donor Bill of Rights developed by the Association of Fundraising Professionals, in which the donor has the right: 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.
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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. x.
To have the opportunity for their names to be deleted from mailing lists that an organization may intend to share. To feel free to ask questions when making a donation and to receive prompt, truthful and forthright answers.
IX.
Acknowledging and Thanking Donors
It is the policy of APAMO to provide an acknowledgement for all gifts regardless of size. Gifts other than credit card gifts will be officially acknowledged within 72 hours of having received such gift. In the case of credit cards, recognition will be made within 7 days. A complete record of every individual donor’s contributions will be maintained. Donors will be formally recognized in APAMO’s reports, newsletters, club categories and naming opportunities, where applicable. Anonymity will be respected when requested by the donor.
X.
Changes to Gift Acceptance Policies
These policies and guidelines have been reviewed and accepted by the Executive Council of APAMO. The Executive Council of APAMO must approve any changes to or deviations from these policies. Approved on the _________ day of ____________, 20_____.
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