POLICY:  It is the policy of Fresno Youth Care Homes, Inc. to implement established procedures for handling donations and other business practices to ensure ethical fundraising.  Public and donor trust is vital to support the Fresno Youth Care Homes’ mission for charitable support. Fresno Youth Care Homes, Inc.  is committed to our professional obligations, appropriate solicitation, and use of philanthropic funds, as well as transparent presentation of information and compensation.  

INTENT:  Ensure that the fundraising practices demonstrate, engage in, and implement ethical procedures for charitable support and fundraising.

PROCEDURE:  Ensure that Fresno Youth Care Homes, Inc. (FYCH) complies with government regulations for solicitation, communication, recognition, and confidentiality by implementing the following:

• Oversight of well-managed fundraising efforts are in place to meet the mission of FYCH and will be under the direction of Chief Executive Officer.  All donations solicited on behalf of the organization shall be used to further this mission and follow the policies and procedures outlined below.

• Donor Solicitation: Funds shall be solicited in a respectful manner and without pressure. All third parties not directly affiliated with FYCH who wish to solicit funds on behalf of the organization must acquire written permission from the Chief Executive Officer prior to beginning any fundraising activities.  Donor designated restrictions on contributions shall be honored. FYCH is a nonprofit 501(c)(3) organization and contributions made to the organization are tax deductible to the fullest extent of the law. Written tax receipts shall be issued for all donations.  If the donor receives anything in exchange for their donation, such as a dinner or event admission, the tax receipt shall clearly state what portion of the donation is tax deductible. 

• Communication: Within 10 days of donation receipt, every donor to FYCH shall receive a formal acknowledgement or thank you letter and donation receipt.  Donations of $500.00 or more will receive a personal phone call from the Chief Executive Officer. 

• Recognition:  There are special opportunities for major donors ($500.00 or more) to have recognition such as having the donor’s name added to the “Donor Recognition Wall” on our website.  The Donor will have the option to opt out of this recognition.

• Confidentiality and Privacy:  Any information supplied to FYCH by donors will be used solely to fulfill their donation and shall not be shared for any reason unless permission is granted by the donor to share such information. All requests to remain anonymous shall be honored. FYCH does not sell or share donor lists. Donors who supply FYCH with their postal address or email address may be contacted periodically for solicitation purposes and/or with information regarding upcoming events. 

• Valuing of Donations will be determined prior to acceptance.  Some gifts impose special obligations that will need to be taken into consideration based on the type and value of the donation (i.e., stock, real estate, life insurance or personal property).  Appropriate legal counsel will be utilized during any such transaction.

• Use of donations will be in accordance with the donor’s intent as well as the code of ethics and professional practices of FYCH.  

• Documentation and Recordkeeping:  It is important to anticipate the types or kinds of gifts that will be received.  The acceptance or review of major gifts will be performed by the Chief Executive Officer and this process will help to determine if the gift will be a good fit for FYCH.  The gift entry and recordkeeping process is as follows:

• • All checks or monetary gifts will be sent to the Administrative Assistant for the accounting and depositing process.  
  • The donor information will be updated and documented on the appropriate spreadsheet for recordkeeping.

• • Gifts will be recorded according to donor’s intended use such as unrestricted, restricted (specific program or project), endowment, etc.

• • Record of the source of the gift will be recorded on the appropriate spreadsheet used such as direct mail appeal, special event, personal solicitation, etc.

• • A Prepared report will be made available quarterly and circulated to the appropriate staff for information and special acknowledgement or attention. 

• • All gifts will be acknowledged with in 5 business days using appropriate thank you letters based on level of and type of gift.

• Use of volunteers in fundraising efforts may be necessary at times. Volunteers will perform appropriate training, education, and maintain the mission of FYCH.

• Initial and Ongoing training will be provided related to fundraising and the written procedures established for the appropriate personnel.  It will be provided and documented upon hire and as needed.

• Solicitation Disclaimer Statements:  A disclosure statement must be printed on all solicitation materials and receipts as well as in all direct-mail items.  

SAMPLE DONOR ACKNOWLEDGEMENT LETTER FOR CASH DONATION

Dear ____________________________,

Thank you for your generous donation to Fresno Youth Care Homes, Inc., a tax-exempt organization under Section 501(c)(3) of the Internal Revenue Code (EIN #77-0553052).

On __________________(Date), you made a contribution of [AMOUNT] in support of our mission. This gift was processed as [Check number or transaction type].

No goods or services were rendered in exchange for your contribution. Your contribution is tax deductible to the full extent permitted by law. Please retain this letter for your tax records.

With gratitude,

Gloreta Johnson, Chief Executive Officer

SAMPLE DONOR ACKNOWLEDGEMENT LETTER FOR NON-CASH DONATION

Dear ________________________________,

Thank you for your generous donation to Fresno Youth Care Homes, Inc., a tax-exempt organization under Section 501(c)(3) of the Internal Revenue Code (EIN #77-0553052).

On [DATE], you donated [DESCRIPTION – WITHOUT MONETARY VALUE]. This gift is greatly appreciated and will be used to support our mission.

In exchange for this contribution, you received [GOODS OR SERVICES – WITH ESTIMATE OF FAIR MARKET VALUE]. Your contribution is tax deductible to the extent that it exceeds the value of the goods and service our organization provides in return. Please retain this letter for your tax records.

With gratitude,

Gloreta Johnson, Chief Executive Officer