Definition of In-Kind Gifts
‘In-kind gifts’ refers to the donation of goods and services. Acceptable items include, but are not limited to, the following:
- Food, if in sufficient quantities and in unopened original packaging
- Office equipment, furniture, and supplies
- Tickets to sporting and entertainment events
- Computer equipment and supplies
- Books, if in new and saleable condition (i.e. covers intact, no water damage, no highlighting)
- Games and entertainment products (i.e., DVDs, CDs, videocassettes, cassette tapes)
- Household electronics (i.e., televisions, DVD players, VCR players, radios, stereos, cameras)
- New blankets, robes, quilts, and afghans for common areas
- Musical instruments
- Arts & crafts supplies
- Flowers, trees, and plants
- Durable medical equipment of the type used by Little Flower, of which certain items must be unused
- Appraised works of art ready and appropriate for public display
- Gift certificates, new products, or other items suitable for use as prizes or auction items
- Volunteer services that align with the Agency’s stated DEIB and Sanctuary commitments
Little Flower does not accept donations of the following types:
- Used clothing
- Personal hearing aids
- Incontinence supplies, unless the package is unopened and the product meets central supply’s specifications
- Used bedding and linens
- Personal grooming products, unless in unopened original packaging and suitable for distribution as a prize
- Property where Little Flower is obligated to maintain ownership of it in perpetuity (see property section)
- Livestock and other animals
- Those that are deemed by the President & CEO, CDO or Vice President of Development as misaligned with our mission, DEIB and Sanctuary commitments.
Additional Donation Guidelines:
- Little Flower reserves the right to decline any in-kind gifts when the quantity is insufficient for equitable distribution.
- Based on Little Flower’s ability and the travel distance involved, large items accepted as in-kind donations can be picked up from the donor’s home or business, but pick-up is not guaranteed.
- Property that requires additional insurance, special facilities, or security to properly safeguard it may not be accepted without prior approval of the President & CEO.
- Donors of in-kind gifts are not credited a specific dollar amount unless an appraisal of the gift from a qualified third party accompanies the gift or the gift is new and accompanied by a copy of the purchase receipt.
- For recording purposes, gifts without an appraisal or purchase receipt copy, are valued at $0.01.
- All in-kind gifts are acknowledged in writing with a recognition card that serves as receipt, not an Appraisal, of the donation by the Agency.
- The following language is included in the receipt provided for the donation of in-kind gifts with an estimated value greater than $5,000:
- “Your gift may require you to complete IRS Form 8283 together with an appraisal of the donated property. Please consult your tax advisor”.
- “The deduction you receive from this gift may be limited to the lower of the cost or the market value of the goods donated. Please consult your tax advisor”
- General Service Gift receipts are not issued for gifts of general services. Gifts of general service fall under the purview of the development or volunteer coordinator and may be recognized appropriately. Volunteers may receive gift credit for expense reimbursements donated to Little Flower, upon written request and with appropriate receipts.
- Professional Service Gifts of professional services (e.g., legal, graphic design, accounting, etc.) and partial donations of service (i.e. discounted rates) are eligible for recognition credit via gift clubs only.
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