Description
Standards for Excellence 3.0
Fundraising Activities Part 2: Donor Ethics
36.1 What is donor intent? 6
36.1.1 Determining donor intent before gift is received 6
36.1.2 Donation letters of agreement, MOUs and other legal documents 7
36.1.3 Donor intent in grants and corporate donation 7
36.2 Tracking donations 8
36.2.1 Accounting methods – restricted assets 8
36.2.2 Reporting to the donor on how donation was used 8
36.2.3 What happens if donor intent can’t be honored? 9
36.2.4 Working with an Attorney General in unrestricting a donation 9
References 10
Books and Articles 10
Websites 10
Articles Exploring Donor Intent 11
Websites assisting accountants and bookkeepers on accounting for restricted donations 11
Attachments 11
Attachment 36A: Sample Donor Agreement Letter/MOU 12
