Complex & Non-Cash Gift Acceptance Guide (DAFs, Securities, Planned & In-Kind Equipment)
A practical decision guide for the complex gifts a hospital foundation encounters — DAF grants, securities, bequests, real estate, and in-kind medical equipment — including the healthcare-specific traps.
Draft: pending review
This starter document is signed off by Planned-giving counsel + foundation counsel + CFO/gift-compliance + compliance officer before it ships. The guardrails below define that review.
What’s inside
- Gift-type decision trees: DAF grants, securities, real estate, bequests/CGAs/CRTs, in-kind equipment
- DAF-specific rules: no fulfilling binding pledges, no more-than-incidental advisor benefits
- In-kind equipment intake: clinical suitability, biomedical clearance, maintenance/liability, refusal criteria
- IRS substantiation/appraisal thresholds (Form 8283/8282) and 'gifts we will not accept' list
Legal & ethical guardrails
The sector-specific compliance points this document must honor.
- DAF grants may not satisfy a binding pledge or confer more-than-incidental advisor benefits (Pension Protection Act) — a common gala pitfall
- In-kind medical equipment carries clinical-safety, regulatory (FDA/biomedical), and liability obligations; vendor-linked equipment triggers AKS review
- IRS substantiation: the charity does not confirm donor value; non-cash over thresholds needs Form 8283/appraisal, dispositions within three years need 8282
- Planned and real-estate gifts require independent counsel and UBIT/environmental-liability review
Held for professional review.
The native DOCX and full working text ship only after sign-off by Planned-giving counsel + foundation counsel + CFO/gift-compliance + compliance officer on this exact version. The summary and review requirements remain visible in the meantime.
Not legal advice. Not legal, tax, or accounting advice. The Fundraising Co. provides educational fundraising materials and is not a law firm; nothing here creates an attorney–client relationship or substitutes for advice from professionals licensed in your jurisdiction. Laws and IRS rules vary by state and change over time. Review every document with qualified counsel before use.