Donation Acceptance Policy

EAPCS Collective

EAPCS Donations
Effective Date: 3 day of June, 2025

1. Purpose

This policy ensures that EAPCS Collective accepts donations in a manner that:

  • Supports its 501(c)(3) religious and charitable mission

  • Protects the organization’s legal and ethical standing

  • Honors donor intent while preserving organizational autonomy

2. Types of Donations Accepted

EAPCS Collective accepts the following types of gifts, subject to review:

✅ Online/credit card donations via secure platforms
✅ Publicly traded securities
✅ In-kind goods and services (e.g., video equipment, software, furniture)
✅ Real property (e.g., land, housing)
✅ Personal property (vehicles, art, collectibles - case-by-case)
✅ Cryptocurrency (must be converted to USD immediately upon receipt)
✅ Grants or sponsorships from foundations or businesses
✅ Bequests or planned gifts (via will or trust)

3. Restricted Gifts

EAPCS Collective may accept restricted gifts only if:

  • The restriction aligns with the organization’s exempt purpose

  • The nonprofit has the capacity to comply with the restriction

  • The restriction is not overly burdensome, discriminatory, or time-limited in an unreasonable way

We reserve the right to reject any restricted gift.

4. Gifts That May Be Declined

We will not accept donations that:

❌ Are inconsistent with the mission, values, or capacity of EAPCS Collective
❌ Would result in unacceptable liability or cost
❌ Are subject to too many conditions or restrictions
❌ Are from sources known to support activities that conflict with our nonprofit status
❌ Involve illegal items, stolen property, or questionable ethical origin
❌ Would compromise our independence, public image, or integrity

5. Real Estate or Property Donations

Real estate or other non-liquid property will be subject to:

  • Legal title review

  • Environmental or tax liability checks

  • Formal approval by the Board or Executive Committee

  • Written documentation from the donor regarding transfer terms and fair market value

6. Acknowledgment & Tax Reporting

All accepted donations will receive written acknowledgment compliant with IRS regulations, including:

  • Date and amount

  • Description of any non-cash gift

  • Statement of whether any goods or services were provided in return

For gifts over $250, the donor will receive a contemporaneous written acknowledgment suitable for tax reporting.

7. Donor Privacy

Donor information is confidential and will not be shared without consent, unless required by law.

We do not sell, rent, or trade donor data. Anonymous donations are permitted (but not anonymous restricted donations).

8. Review & Oversight

The Board of Directors (or a designated Gift Review Committee) reserves the right to:

  • Review complex or unusual gifts

  • Establish procedures for handling and liquidating assets

  • Amend this policy as necessary to remain compliant and mission-aligned

Certification
I certify that this policy was adopted at a duly called meeting of the Board of Directors of EAPCS Collective on the date listed above.

Board Secretary
Printed Name: Veronica G
Date: 3 June 2025