Gift Acceptance Policy
(Revised June 16, 2023)
Your generosity helps us use the power of law to champion reproductive rights as fundamental human rights around the world, we want you to be fully informed about how we handle donations. The Center is a nonprofit organization recognized as tax-exempt under Section 501(c)(3) of the Internal Revenue Code.
The below is Center for Reproductive Right’s gift acceptance policy. Our policy governs the acceptance of gifts from individuals, foundations, and other entities to secure our future growth and mission accomplishment. We are committed to complying with all federal, state, and other relevant laws.
Consultation with Legal Counsel: We value transparency and due diligence. Our staff seeks legal advice when appropriate, especially for gifts involving complex legal aspects or potential conflicts of interest.
Unrestricted and Restricted Gifts: We accept both unrestricted gifts and those with specific restrictions, provided they align with our mission. In some cases, we may need to return a gift if it doesn’t align with our mission or becomes too burdensome to administer. However, we’ll always discuss this with you first.
Gifts Are Generally Nonrefundable: We consider all donations to be nonrefundable, but we do have a limited refund policy in case of errors or special circumstances. Whether to issue a refund is at our discretion.
Types of Gifts: We accept various types of gifts, including cash, tangible property, pledges, securities, cryptocurrency, bequests, beneficiary designations, intellectual property, and real property. Each type has specific procedures and considerations, and we handle them with utmost care.
The Center for Reproductive Rights (“CRR”),1 a nonprofit organization recognized as tax-exempt under Section 501(c)(3) of the Internal Revenue Code, encourages the solicitation and acceptance of gifts by CRR, in accordance with this Gift Policy (the “Policy”), to help CRR fulfill its mission to use the power of law to advance reproductive rights as fundamental human rights around the world.
Purpose and Scope Policy
- This Policy shall govern the activities of CRR’s Board of Directors (the “Board”) and staff in connection with the solicitation and acceptance of current and deferred gifts to CRR from individuals, foundations, and other entities or funds to secure CRR’s future growth and accomplish its mission.
- The solicitation and acceptance of gifts in the form of grants that are, or are proposed to be, subject to the terms and conditions of a grant agreement between CRR and the grantor shall also be subject to this Policy. Prior to the receipt of any such grant, the grant agreement shall be reviewed and approved by CRR’s Office of General Counsel.
- This Policy shall be subject to all federal, state, and other laws and rules applicable to CRR’s solicitation and acceptance of gifts, as they may be enacted or amended from time to time.
- This Policy shall not apply to gifts, or proposed gifts, to CRR’s directors, officers, staff members, agents, or consultants in their individual or professional capacities, which may be subject to other policies of CRR.
Solicitation of Gifts
- CRR’s staff, to the extent authorized by CRR, may inform, serve, guide, or otherwise assist donors who wish to support CRR’s activities, including by soliciting donations to CRR. Such staff may not, under any circumstance, pressure or unduly persuade a donor to make a gift.
- The solicitation of gifts to or for the benefit of CRR may (i) require CRR to register and file reports in certain states and other jurisdictions concerning CRR’s fundraising activities, and (ii) necessitate the inclusion of certain information in solicitation communications. Accordingly, solicitation activities by CRR’s Board or staff, performed in their CRR capacities, shall be reported to CRR’s Chief Development Officer.
Notice to Donors
- To help ensure that donors understand the extent to which their charitable gift is or may be tax-deductible, and to help avoid a potential conflict of interest that may arise in CRR’s explanation of a gift to a potential donor, CRR shall include a legend on the donation page of CRR’s website and, where practicable, in other written solicitation communications, that includes the following information: (i) CRR (Tax ID No. 13-3669731) is a 501(c)(3) nonprofit organization; (ii) donations to CRR are tax-deductible charitable contributions; and (iii) donors are encouraged to seek independent counsel should they wish to determine the fair market value of their gifts or otherwise have legal or financial questions regarding their gifts.
- CRR’s Board and staff will not provide any valuation to a donor for donated property, and will not provide legal or financial advice to a donor in connection with any donation unless approved to do so by CRR’s Office of General Counsel.
- CRR will comply with the Model Standards of Practice for the Charitable Gift Planner promulgated by the National Committee on Planned Giving.
Consultation with Legal Counsel
- CRR staff shall seek the advice of legal counsel, which may include internal legal staff, in matters relating to acceptance of gifts when appropriate.
- Review by legal counsel is
- Closely held stock transfers that are subject to restrictions or buy-sell agreements;
- Documents naming CRR as a trustee;
- Gifts or proposed gifts involving contracts or other documents requiring CRR to assume an obligation;
- Gifts or proposed gifts involving potential or perceived conflicts of interest;
- Gifts or proposed gifts in which any question or concern arises as to the appropriateness or legality of the solicitation or acceptance of the gift; and
- Other instances in which use of counsel is deemed appropriate by CRR from time to time.
Unrestricted and Restricted Gifts
- Subject to the other provisions of this Policy, CRR may accept both unrestricted gifts and gifts restricted for use and time in connection with specific programs or purposes as enumerated by the donor.
- CRR may, in its sole discretion, decline to accept a gift from any donor, and to the extent accepted return a gift to any donor, for any reason (subject to the restrictions herein). For instance, CRR may decline or return gifts that CRR deems to be: (i) inconsistent with, or for purposes outside the scope of, CRR’s stated mission, purposes, and priorities; or (ii) excessively restrictive or too burdensome to administer. For such gifts that total $100,000 or greater, and fall under (i) or (ii) above, a committee comprised of the Chief Development Officer, Chief Programs Officer and General Counsel (or their designees) shall issue a recommendation to the Chief Strategy & Operations Officer and President & CEO. The decision of either the Chief Strategy & Operations Officer or the President & CEO about whether to decline the gift shall be binding. For gifts under $100,000 that fall under (i) or (ii) above, the decision of whether to decline a gift shall be made by the Chief Development Officer. However, if the gift raises concerns that, in the reasonable judgment of the Chief Development Officer, should be reviewed and approved by others in CRR’s management, the Chief Development Officer always reserves the discretion to refer the decision to the committee, which shall follow the process referenced above.
- To the extent a donor proposes a gift subject to restrictions that CRR deems unacceptable or CRR accepts a gift subject to restrictions and then determines that it cannot adhere to those restrictions, CRR may, in accordance with this Policy, ask the donor if they wish to modify or remove the restrictions in a manner acceptable to CRR. Such removal or modification, if agreed by the donor, shall be documented in writing.
- CRR will ensure that all restricted gifts accepted by CRR are held and used in a manner consistent with the restrictions imposed by the donor. To the extent CRR wishes to use restricted gifts for purposes that are, or may be, outside of said restrictions, CRR will obtain the donor’s prior written approval before using the gifts for such purposes.
Gifts are Nonrefundable
Donations to CRR are nonrefundable. For CRR’s financial health and accounting purposes, CRR accepts donations on the understanding that they are irrevocable and nonrefundable. CRR nevertheless may refund a donation in limited circumstances. For example, if a cash donation or pledge is made in error, a donor may request a refund within 90 days of making the donation. Whether to refund a donation in this or any other circumstance is within CRR’s sole discretion. Requests for refunds may be made by contacting [email protected]. Refunds are returned using the original method of payment, unless CRR determines otherwise in its sole discretion. For example, if the donation was made by credit card, the refund typically will be credited to that same credit card. CRR may ask for proof of identity before issuing a refund. In all instances, the donor is responsible for any and all tax considerations that may arise if a donation is refunded.
Types of Gifts
The following is a non-exhaustive list of the types of gifts that CRR may consider for acceptance, subject to the restrictions herein.
- Cash. Cash is acceptable in any form (including, but not limited to, checks, credit cards, money orders, and wire transfers). For purposes of this policy, grants that are paid at the time of making the grant and grants paid in arrears shall be considered cash.
- Tangible Personal Property. Gifts of tangible personal property may include, by way of example only, equipment, machinery, vehicles, works of art, jewelry, antiques, inventory, furniture, and other collectibles. Unless otherwise restricted by the donor, CRR may freely sell or exchange such gifts or request that the donor do so and contribute the proceeds to CRR.
- Pledges. Pledges are commitments to give a specific dollar amount according to a fixed time schedule. All pledges shall be in writing. The following minimum information must exist to substantiate a pledge:
- The amount of the pledge must be clearly specified;
- There must be a clearly defined payment schedule;
- The donor must be considered financially capable of making the gift; and
- Changes to original pledges must be documented in writing.
- Commercial Co-Ventures. Arrangements in which a person or entity that engages in trade or commerce promises that the purchase or use of its products or services will benefit CRR, such as gifts based upon a percentage of sales or other commercial value (including commercial co-ventures), present additional compliance considerations for both CRR and the donor. Any such proposed arrangement or gift should be brought to CRR’s attention prior to initiation and must be approved by CRR’s Chief Development Officer before acceptance.
- In-Kind Gifts. In-kind gifts are noncash donations of goods or services, including but not limited to pro bono legal services, that CRR elects to treat as gifts.
- Securities. CRR may accept both publicly traded securities and closely held securities.
- Publicly Traded Securities. Unrestricted publicly traded securities shall be transferred to an account maintained at one or more brokerage firms or delivered physically with the transfer or signature or stock power (with signature guarantee, if required). All unrestricted publicly traded securities shall be sold promptly after receipt unless otherwise directed by CRR’s Finance and Audit Committee. In some cases, however, publicly traded securities may be restricted by applicable securities laws or private agreement. In such instance, the final determination on the acceptance of the restricted securities shall be made in accordance with the gift acceptance review process in consultation with legal counsel, which may entail legal opinions from counsel to the issuer or holder of the security.
- Closely Held Securities. Closely held securities, which include not only debt and equity positions in non-publicly traded companies but also interests in limited partnerships and limited liability companies, or other ownership forms, can be accepted subject to the approval procedures stated above. However, gifts must be reviewed prior to acceptance to determine: (i) that there are no restrictions on the security that would prevent CRR from converting those assets to cash; (ii) the security is marketable; (iii) the holding or sale of the security will not generate undesirable tax consequences for CRR; and (iv) the percentage of the ownership interest in the issuer which CRR would hold has been evaluated to ensure that no reporting is required or, if required, is acceptable, and all other ramifications of such holding are acceptable.
- Cryptocurrency. CRR may take donations of cryptocurrency only through a designated third-party cryptocurrency processor. For purposes of this Policy, “cryptocurrency” means only those digital or virtual currencies that CRR’s third-party cryptocurrency processor accepts and is able to process, including commonly traded cryptocurrencies such as Bitcoin and Ethereum.
- Cryptocurrency can be highly volatile. For this reason, gifts of cryptocurrency into CRR’s cryptocurrency wallet will be converted to U.S. dollars by CRR’s third-party processor as quickly as administratively possible. The proceeds in U.S. dollars will then be transferred to CRR, minus an administration fee charged by the third-party processor.
- A gift of cryptocurrency is complete once the currency has been successfully paid into the Center’s cryptocurrency wallet. All charitable gifts of cryptocurrency are nonrefundable. CRR nevertheless reserves the right, in its sole discretion, to return the cash proceeds from the sale of a cryptocurrency gift for any reason.
- The IRS requires that certain donations of cryptocurrency be accompanied by a qualified appraisal. In such circumstances, the donor will bear the sole obligation to obtain a qualified appraisal, and the costs will be borne by the donor.
- Donors of cryptocurrency are encouraged to seek independent counsel with respect to the tax treatment of their contribution.
- Charitable Bequests. Donors and supporters of CRR may be encouraged to make bequests to CRR through their wills and trusts (including designations of CRR as the remainderman of charitable remainder trusts).2 Such bequests will not be recorded as gifts to CRR until such time as the gift is irrevocable and CRR has knowledge of such bequest. 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.
- Where CRR receives prior notice of an intention to name it as either a remainder beneficiary of a charitable remainder trust or an income beneficiary of a charitable lead trust, CRR may choose to accept or reject such designation and shall advise the donor of such acceptance or rejection.
- Beneficiary Designations. Donors and supporters of CRR may be encouraged to name CRR as a beneficiary of their retirement plan, life insurance policies, or charitable lead trusts. Such designations shall not be recorded as gifts to CRR until such time as the gift is irrevocable and CRR has knowledge of such designation.
- CRR must also be named as both beneficiary and irrevocable owner of an insurance policy before a life insurance policy can be recorded as a gift. The gift is valued at its interpolated terminal reserve value, or cash surrender value, upon receipt. CRR will only accept gifts of fully paid life insurance, unless the donor contributes future premium payments. If the donor does not elect to continue to make gifts to cover premium payments on the life insurance policy, CRR may: (i) continue to pay the premium, (ii) convert the policy to paid-up insurance, or (iii) surrender the policy for its current cash value.
- Where 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.
- Intellectual Property. Subject to Section 12 herein, gifts of intellectual property, or licenses in such property, are acceptable if CRR determines that such property is or is likely to be useable in connection with the operations of CRR. Intellectual property includes (i) patents and patent applications, (ii) trademarks, service marks, trade dress, trade names, logos, internet domain names and corporate names, and registrations and applications for registration, (iii) copyrights (registered or unregistered) and copyrightable works and registrations and applications for registration thereof, (iv) computer software, data, data bases, and documentation thereof, (v) trade secrets and other confidential information, including, without limitation, ideas, formulas, compositions, inventions (whether patentable or unpatentable and whether or not reduced to practice), know-how, manufacturing and production processes and techniques, research and development information, drawings, specifications, designs, plans, proposals, technical data, copyrightable works, financial and marketing plans and customer and supplier lists and information, (vi) other intellectual property rights, and (vii) copies and tangible embodiments thereof (in whatever form or medium). Gifts of entire interests are preferred; undivided partial interests and licenses will need to be considered in light of CRR’s needs for such property.
- Real Property. Subject to Section 12 herein, gifts of real property may include developed property, undeveloped property, or gifts subject to a prior life interest. The real property being gifted must, prior to gifting, be titled to the donor(s). When appropriate, a title binder shall be obtained by CRR prior to the acceptance of the gift. The cost of this title binder shall generally be an expense of the donor.
- Prior to acceptance of a gift of real property:
- The gift shall be approved by the Board of Directors of CRR after a review conducted by CRR’s legal counsel. Criteria for acceptance of real property may include, among other things:
- Whether the property is useful for advancement of CRR’s mission;
- Whether the property is marketable or readily convertible to cash;
- The potential net value of the property to CRR on sale after taking into account transaction and other costs and liabilities;
- Whether any restrictions, reservations, easements, or other limitations associated with the property exist;
- Carrying costs, which may include insurance, property taxes, mortgages, or notes, etc., associated with the property;
- Whether an environmental audit, if required, reflects that the property is not damaged and is not subject to actual or potential environmental liabilities; and
- Any other potential liabilities associated with the property.
- The donor shall advise CRR of any environmental issues that may be readily identified or of which the donor is, or should reasonably be, aware. A preliminary environmental inspection will be conducted. If the initial inspection reveals a potential problem, CRR shall retain a qualified environmental consulting firm to conduct an environmental audit. The cost of the environmental audit shall generally be an expense of the donor, unless the Board of Directors of CRR determines otherwise.
- The gift shall be approved by the Board of Directors of CRR after a review conducted by CRR’s legal counsel. Criteria for acceptance of real property may include, among other things:
- CRR may, in its sole discretion, choose to accept or reject a remainder interest in a personal residence, farm, or vacation property and advise the donor of such acceptance or rejection, subject to review under this Policy. If CRR accepts the gift, the donor or other occupants, to the extent mutually agreed, may continue to occupy the real property for the duration of the stated life. Following the death of the donor, CRR may use or sell the property. Where CRR receives a gift of a remainder interest, expenses for maintenance, real estate taxes, and any property indebtedness are to be paid by the donor or primary beneficiary.
- Prior to acceptance of a gift of real property:
- Approval of Gifts of Intellectual Property, Real Property, and Other Gifts. In the event a donor wishes to donate Intellectual Property, Real Property, or any type of gift not enumerated above, a committee comprised of the Chief Development Officer and General Counsel (or their designees) shall issue a recommendation to the Chief Strategy & Operations Officer and President & CEO. The Center will accept the gift if both the Chief Strategy & Operations Officer and the President & CEO approve acceptance
- CRR encourages all donors to share their identities with CRR at the time of making a donation. Doing so enables CRR to recognize and honor donors and helps CRR ensure compliance with applicable laws and rules governing charitable contributions.
- If a donor would prefer that CRR not publish or publicize their name and giving level in any outward-facing communications, the donor may make such request at the time of making a donation. CRR shall act in good faith when seeking to honor such requests.
- CRR may accept gifts from donors who do not share their identity with CRR when making their donation. Upon receipt of a proposed anonymous contribution, CRR staff will undertake the following measures:
- For gifts that meet CRR’s internal threshold for major gifts, CRR staff will make a reasonable attempt to ascertain the identity of the donor including, but not limited to, inquiring with the financial institution, third-party processor, donor-advised fund, or other entity from or through which the contribution was received.
- CRR will assess whether there are indicia of potential concern regarding the contribution. Indicia of concern may include, among other things, (i) the involvement of a financial institution, third-party processor, donor-advised fund or other entity or fund that is unknown to CRR or whose reputation is questionable, (ii) the inability to identify a financial institution, third-party processor, donor-advised fund, or other entity through which the contribution was made, (iii) contributions in illiquid form, or (iv) any indication that the sending or receipt of the contribution may involve illicit activity, a violation of law, or an activity, person, or entity creating a potential risk of legal or reputational harm to CRR.
- For a proposed anonymous contribution under $100,000, after completing steps (a) and (b) above, if the Chief Development Officer determines there are no identifiable indicia of concern regarding the contribution, the anonymous contribution may be accepted.
- For a proposed anonymous contribution that totals $100,000 or greater or entails one or more indicia of concern, such proposed contribution shall be reviewed by a committee comprised of the Chief Development Officer and General Counsel (or their designees). The committee shall issue a recommendation to the Chief Strategy & Operations Officer and President & CEO. The decision of either the Chief Strategy & Operations Officer or the President & CEO about whether to accept the gift shall be binding. The fact of such review by either the Chief Strategy & Operations Officer or the President & CEO shall be memorialized in writing, along with the ultimate decision.
- CRR will separately track and record the receipt of all anonymous contributions, including but not limited to (i) the amount of each contribution, (ii) the financial institution, third-party processor, donor-advised fund, or other entity from or through which the contribution was received (if known), (iii) the date of receipt of the contribution, (iv) the type of contribution (e.g., cash, cryptocurrency, etc.), and (v) for donations that exceed the major gift threshold, efforts to ascertain the identify of the donor (the “Anonymous Contribution Record”).
- CRR’s Chief Financial Officer shall, at least annually, review the Anonymous Contribution Record to extract into and summarize trends and any notable activity or changes in a report for the Finance and Audit Committee and the Development Committee. The Committees shall assess (i) whether modifications to CRR’s policy or practices regarding anonymous contributions are advisable, and (ii) whether the Anonymous Contributions Record reflects any activity that merits further review or reporting to the Board.
Confidentiality of Donor Information and Gifts
- Donor names and giving levels may be published in CRR publications, unless a donor requests anonymity.
- All gifts to CRR (other than gifts in the form of donated pro bono legal servies) will be acknowledged to the donor, in writing, regardless of the amount of the gift. The acknowledgement shall include (i) CRR’s name, (ii) the amount of the cash contribution or a description (but not the value) of a non-cash contribution, (iii) a statement that no goods or services were provided by CRR in return for the contribution, if that was the case, and (iv) a description and good faith estimate of the value of goods or services, if any, that CRR provided in return for or in connection with the contribution (and a statement that the amount of the contribution that is deductible for federal income tax purposes is limited to the excess of any money, and the value of any property other than money, contributed by the donor over the value of goods or services provided by CRR).
- Upon request by a donor, CRR will sign as appropriate an IRS Form 8283 confirming the receipt of noncash charitable contributions.CRR will maintain an ongoing master list of named gifts.
- We will only retain your personal information as long as necessary to fulfil the purpose for which it was collected or to comply with applicable legal, regulatory or internal policy requirements, or until you request the removal/deletion of your personal information.
- Advisors: CRR will not compensate, through commissions, finder’s fees or other means, any third party for directing a donor to CRR other than as such arrangements are made with registered professional fundraisers or fund raising counsel in compliance with charitable solicitation laws.
- IRS Form 8282: CRR shall file IRS Form 8282 upon the sale or disposition of any asset sold within three years of receipt when the charitable deduction value of the item is more than $5,000.3 CRR shall file this form within 125 days of the date of sale or disposition of the asset.4
Amendments to Gift Acceptance Policy
- Amendments to, or deviations from, this Policy are subject to approval by the Board of Directors of CRR.
- The Chief Development Officer and General Counsel will consider, from time to time as appropriate, whether amendments to this Policy are appropriate.
- For purposes of this Policy, “CRR” shall also include The Center for Reproductive Rights Africa Regional Office Limited, CRR’s Kenyan affiliate. ↩︎
- Note the “Real Property” provisions below with respect to charitable remainder trusts involving real property ↩︎
- This amount is subject to change based on IRS guidance. ↩︎
- This date of filing is subject to change based on IRS guidance. ↩︎