Restricted Gifts - Language for Policies

Genevieve Fletcher

I’m looking for a template or guidance that other nonprofits have used regarding unrestricted/operating support. Our board is interested in having a policy where a percentage of all restricted gifts allocate a percentage to cover operating expenses. Some might call this a “gift tax”… do any of you use a gift tax like this or have language in your gift acceptance policy or equivalent that would reserve 10% (ie.) of restricted gifts to operating? Thanks in advance!

James Kew

We don't have a gift fee here, I'm happy to say, but you might check the following link at fundsvcs.org for a bit of discussion on this topic:

http://listserv.fundsvcs.org/scripts/wa-FUNDSVCS.exe?A2=ind1904&L=FUNDSVCS&P=R99639


It includes the following link: www.lehigh.edu/giftfeepolicy