Gift Acceptance Policy – DOM

Division of Overseas Ministries
of the Christian Church (Disciples of Christ)
Gift Acceptance Policy

PURPOSE
The Division of Overseas Ministries (hereafter referred to as “DOM”), an IRC 501(c)(3) nonprofit organization, is one of two fiscal entities that make up Global Ministries, and accepts gifts for purposes that will help Global Ministries further fulfill its mission to receive and share the Good News of Jesus Christ by joining with global and local partners to work for justice, reconciliation, and peace.

The DOM Board of Directors shall formally establish policies that officially commit the organization to a position which will protect: 

• The best interests of the donor;
• The official representatives of the institution;
• The welfare of the institution itself.

 The following policies are recommended to the institution’s board of directors by the resource development staff:

• All gifts shall be consistent with the mission of Global Ministries.
• Donors are encouraged to discuss gift planning with their professional advisors. Any communication with donors regarding planned giving or deferred gifts should clearly indicate that DOM does not provide legal or tax advice.
• The resource development program operates in accordance with the guidelines and ethics established by the Association of Fundraising Professionals (AFP) found in the Donor Bill of Rights.

USE OF CHRISTIAN CHURCH FOUNDATION
When appropriate, DOM will use the services offered by the Christian Church Foundation for the administration of planned gift vehicles. During these circumstances, gifts are accepted under the policies and procedures of the Christian Church Foundation.  

RESTRICTIONS ON GIFTS
The DOM will not accept gifts which:

• Would result in DOM losing its status as an IRC 501(c)(3) not-for-profit organization;
• Are too difficult or too expensive to administer in relation to their value;
• Would result in any unacceptable consequences for DOM; or
• Are for purposes outside the mission of Global Ministries and the ministries of global partner churches.

Decisions on the restrictive nature of a gift, and its acceptance or refusal, shall be made by the President of DOM, in consultation with the Executive for Resource Development, the Vice President for Finance, and corresponding Area Office Executive(s).

GIFTS GENERALLY ACCEPTED WITHOUT REVIEW

• All unrestricted gifts shall be accepted by DOM.  
• Gifts designated for a purpose of Global Ministries or global partner churches that has been approved and/or declared active by the President of DOM, the corresponding Area Office Executive(s), and/or the Executive for Resource Development.

GIFTS SUBJECT TO REVIEW
Certain forms of gifts or donated properties may be subject to review by the President of DOM, in consultation with the Executive for Resource Development, the Vice President for Finance, Corresponding Area Office Executive(s). Examples of gifts subject to prior review include, but are not limited to:

• Highly designated gifts.
• Tangible personal property.
• Real estate.
• Gifts in kind.
• Endowments.

GIFT ACKNOWLEDGMENT 
DOM will provide acknowledgments to donors meeting IRS substantiation requirements for property received by the charity as a gift. DOM will respect the intent of the donor relating to gifts for restricted purposes and those relating to the desire to remain anonymous.

ADMINISTRATION
These policies shall be reviewed periodically and may be revised from time to time by the DOM Board of Directors.

 

Prepared: April 2017