Effective Date: April 14, 2025

Notice

This Charity Donor Policy (the “Policy”) establishes the principles, guidelines, and procedures governing the solicitation, acceptance, management, acknowledgment, and rejection of donations to It’s 4 the Kids. The purpose of this Policy is to protect donor trust, ensure compliance with applicable federal, state, and international laws, and safeguard the integrity of the organization’s mission and operations.

This Policy applies to all staff, volunteers, Board members, and any others involved in the solicitation or acceptance of charitable donations on behalf of It’s 4 the Kids. It will be reviewed annually by the Board of Directors (or designated Governance Committee) and updated as necessary to ensure compliance with evolving laws, ethical standards, and best practices.

The Policy is intended to:

1. Protect Donor Trust: Ensure transparency and integrity in how It’s 4 the Kids manages donated resources.
2. Ensure Legal Compliance: Adhere to all applicable tax laws, including Internal Revenue Code §501(c)(3), and state-specific regulations governing nonprofit and charitable organizations.
3. Align with Mission: Ensure that donations support the organization’s purpose and do not pose undue legal, financial, or reputational risks.
4. Promote Accountability: Establish clear procedures for the acceptance, acknowledgment, and use of donations to maintain donor confidence and organizational accountability.

Donor Rights and Transparency

It’s 4 the Kids recognizes the rights of all donors, including the right to:

• Receive accurate and timely information about the organization’s mission, financial practices, and use of donations.
• Be assured that donations are used in alignment with declared intentions unless clearly restricted through formal agreements.
• Receive acknowledgment and receipts that comply with IRS regulations for tax deduction purposes.
• Have personal information treated with confidentiality and in compliance with applicable privacy regulations, including but not limited to the California Consumer Privacy Act (CCPA), New York Privacy Act, and General Data Protection Regulation (GDPR) for international donors.
• Decline any further solicitations or communication at their request.

Confidentiality and Privacy of Donor Information

It’s 4 the Kids will safeguard all donor records and ensure that personal data is not shared, sold, or compromised in violation of privacy laws. Disclosure of donor identity or gift amounts will occur only with prior consent or as required by law.

The organization will maintain a Donor Privacy Policy, which outlines how donor data is collected, stored, retained, and shared. This policy will comply with all applicable federal, state, and international privacy laws.

Acceptable Donation Types

It’s 4 the Kids welcomes donations in the following forms:

• Cash Contributions: Cash, checks, electronic transfers, and credit/debit card payments.
• Non-Monetary Gifts: Tangible property such as goods, equipment, or services (subject to valuation and acceptance review).
• Securities and Financial Assets: Stocks, bonds, mutual funds, and other financial instruments.
• Planned Gifts: Bequests, trusts, retirement benefits, charitable annuities, and other commitment arranged through formal contracts.
• Real Property: Donations of real estate subject to environmental review, appraisals, and legal due diligence.
• Cryptocurrency and Digital Assets: Cryptocurrency donations will be accepted only through approved platforms and subject to valuation and compliance with applicable laws.
• Corporate Matching Gifts: Employer contributions matching employee charitable giving, as addressed in Section 4 of this Policy.

Special Review for Restricted or Non-Standard Gifts

The organization reserves the right to evaluate the following prior to acceptance:

• Gifts with restrictions on use or other attached conditions.
• Gifts deemed non-standard, including cryptocurrency, intellectual property, or other non-conventional items.
• Real property and tangible goods that may carry financial or reputational risks.
• Contributions requiring significant compliance, appraisal, or storage requirements.

Such gifts may require reviews by legal counsel, appraisal experts, or the Board of Directors before final
approval.

Prohibited Donations

The organization will not accept donations that:

• Pose a conflict with its mission, ethical standards, or legal obligations.
• Are contingent on the organization engaging in activities prohibited under IRC §501(c)(3).
• Emanate from activities or sources likely to harm the organization’s reputation or are derived from illegal origins.
• Require unreasonable operational responsibilities inconsistent with the organization’s capacity.

If a proposed gift is declined, the organization will provide written notification to the donor with an explanation, where appropriate, and may offer recommendations for alternative charitable recipients.

Donor Acknowledgment and Compliance

The organization will issue acknowledgment letters for all contributions, including the following details where relevant:

• The nature of the gift (e.g., monetary value or description of in-kind donations).
• The date of the donation.
• A statement affirming that no goods or services were provided in exchange for the contribution unless otherwise stated.
• Documentation required under IRS Publication 1771 for donor substantiation purposes, including additional details for non-cash contributions exceeding $500 or “quid pro quo” contributions where goods or services were provided in exchange.

Annual Transparency Reporting

It’s 4 the Kids will maintain accurate records of contributions for donor transparency and compliance. Annual reporting, including anonymized summaries of major gifts and overall fundraising activities, will be shared with the public as part of the organization’s annual financial disclosures.

Eligibility and Process

Corporate donors or employers offering matching gifts must comply with all criteria under Section 2 of this Policy. Employees seeking corporate matching must provide:

• Proof of their original contribution to the organization.
• Documentation detailing the terms and conditions of the employer’s matching program.
• Matching funds will be tracked and reported separately in accordance with IRS and state financial reporting guidelines.

Employer Contributions Governance

Corporate match contributions are subject to the same ethical and legal scrutiny as individual contributions. Any concerns regarding corporate donors may require additional Board or legal advice before acceptance.

Policy Review Responsibilities

The organization’s Board of Directors (or designated Governance Committee) shall review this Policy annually to ensure compliance with current laws and maintain alignment with operational priorities and ethical practices. Any amendments shall require Board approval.

Enforcement and Accountability

This Policy will be enforced by the organization’s administratively designated officer(s), such as the Compliance Officer or General Counsel. Violations of this Policy will be subject to investigation and corrective action, which may include:

• Written warnings.
• Suspension from donor engagement activities.
• Termination of agreements or employment in egregious cases.

Acknowledgment

By donating to It’s 4 the Kids, I acknowledge that I have received, read, and understood It’s 4 the Kids’ Charity Donor Policy. I agree to comply with the principles and guidelines outlined herein.