Gift Acceptance Policy

This policy applies to all gifts, including cash, securities, real estate, personal property, in-kind contributions, and planned gifts, whether unrestricted or restricted for therapy funding.

• Mission Alignment: Gifts must support our mission, as outlined on our story page, to provide financial assistance for therapy to families in need, promoting mental health and well-being.
• Compliance: Gifts must comply with IRS regulations for 501(c)(3) organizations and the Georgia Nonprofit Corporation Code (O.C.G.A. Title 14). We will not accept gifts that jeopardize our tax-exempt status or conflict with our ethical standards.
• Authority: The Board of Directors, in consultation with the Registered Agent, Azriel Boymelgreen (10675 Chatsworth Hwy, Ellijay, GA, 30540, USA), reserves the right to accept or decline gifts based on suitability, financial impact, or legal implications.

Cash and Cash Equivalents

• Accepted as checks, wire transfers, or electronic payments.
• Unrestricted cash gifts fund therapy services or operational needs at the Board’s discretion.
• Restricted cash gifts must align with our therapy funding priorities, as outlined on our eligibility and funding policy.

Publicly Traded Securities

• Marketable securities will be sold promptly to fund therapy services or programs.
• Donors receive a receipt for shares and date of receipt; valuation for tax purposes is the donor’s responsibility.

Real Estate

• Evaluated for marketability, environmental liabilities, and costs before acceptance.
• Requires appraisal, environmental assessment, and title review, with costs borne by the donor unless Board-approved.
• Proceeds prioritize therapy funding.

Personal Property

• Accepted if usable in therapy programs or sellable to support the mission.
• Gifts with high storage or maintenance costs may be declined.

In-Kind Contributions

• Therapy-related services or materials accepted per our vendor policy, ensuring transparency and alignment.
• Acknowledged at fair market value, substantiated by donor documentation.

Planned Gifts

• Bequests, charitable remainder trusts, and life insurance policies accepted, subject to legal review.
• Donors are encouraged to consult financial or legal advisors.

• Review and Approval:
  • Gifts under $5,000 may be accepted by the Executive Director or staff.
  • Gifts of $5,000 or more, or those with restrictions, real estate, or non-marketable assets, require Board approval.
  • Legal or financial advisors may be consulted for complex gifts.
• Due Diligence:
  • Gifts evaluated for liabilities, restrictions, or conflicts.
  • Adheres to eligibility and funding policies to support therapy programs.
• Declining Gifts: Gifts may be declined if:
  • Inconsistent with our therapy funding mission.
  • Impose impractical or costly restrictions.
  • Pose legal, financial, or reputational risks.
  • Violate IRS or Georgia regulations.

• Acknowledgment: Donors receive written acknowledgment with gift description and receipt date, per IRS requirements. Non-cash gift valuation is the donor’s responsibility.
• Recordkeeping: Accurate records maintained at 10675 Chatsworth Hwy, Ellijay, GA, 30540, USA, including donor details, gift type, value, and restrictions, per IRS and Georgia requirements.
• Donor Recognition: Donors may be recognized in publications or events unless anonymity is requested, aligning with vendor and funding policies for transparency.

• Must align with therapy funding priorities per our eligibility and funding policy.
• Honored if documented and feasible, particularly for therapy programs.
• If a purpose becomes obsolete, the Board may seek legal approval to redirect funds, per Georgia law.

• Gifts involving vendors (e.g., therapy providers) follow our vendor policy for competitive selection and transparency.
• Vendor-donated services undergo due diligence to avoid conflicts.

• Review: Reviewed annually by the Board to ensure compliance with IRS and Georgia laws.
• Amendments: Require Board approval and written documentation.
• Contact: For inquiries, reach us at 10675 Chatsworth Hwy, Ellijay, GA, 30540, USA, or via our website.

• Complies with IRS regulations (IRC Section 170) for charitable contributions.
• As a Domestic Nonprofit Corporation (Control Number: 25097125), adheres to the Georgia Nonprofit Corporation Code and maintains active status.
• Donors should consult tax professionals for tax implications.