Gift Acceptance Policy

Guidelines for ethical and mission-aligned philanthropy

Effective Date: 12/15/2025 | Version: 1.0

Purpose

This Gift Acceptance Policy establishes principles and guidelines for accepting charitable contributions to The Art of Drinking Water Foundation (“the Foundation”). The policy ensures that all gifts support the Foundation’s mission, values, and long-term sustainability while protecting the integrity of its work.

Guiding Principles

Gifts must align with the Foundation’s charitable purpose and values
The Foundation retains full control over the use of all accepted gifts
Philanthropy supports the work; it does not direct or reshape it
All gifts are accepted with transparency, care, and accountability

Statement of Integrity: The Foundation practices philanthropy through voice, presence, and care. Gifts will never be accepted if they compromise dignity, autonomy, or the lived experiences of the communities the Foundation serves.

Types of Acceptable Gifts

Cash, checks, and electronic funds transfers
Online donations and recurring contributions
Grants from foundations and public entities
In-kind gifts aligned with programmatic needs (subject to review)

Conditional or Restricted Gifts

The Foundation may accept restricted gifts provided that:

The restriction is consistent with the Foundation’s mission and programs
The restriction is clearly documented in writing
The Foundation retains discretion over program implementation

The Foundation reserves the right to decline gifts that:

Require activities inconsistent with mission or values
Create administrative, financial, or ethical burden
Compromise independence, governance, or public trust

Unacceptable Gifts

The Foundation will not accept gifts that:

Are contingent upon personal benefit, influence, or control
Conflict with applicable law or IRS regulations
Could reasonably be perceived as exploitative or extractive
Require endorsement of products, political positions, or individuals

Review & Approval

The President and Treasurer are authorized to accept routine gifts. Gifts that are unusual, restricted, or raise ethical considerations shall be reviewed by the Board of Directors.

Donor Acknowledgement & Stewardship

All donors will receive timely acknowledgement of their gifts in accordance with IRS requirements. Donor information will be handled confidentially and in alignment with the Foundation’s Privacy and Data Handling Policy.

Tax Considerations

The Foundation does not provide legal or tax advice. Donors are encouraged to consult their own advisors regarding the tax treatment of gifts.

Policy Oversight

This policy is subject to review by the Board of Directors and may be updated as needed to reflect changes in law, best practices, or organizational direction.