top of page

Donation Policy

PARTNER 135 is a non-profit 501(c)(3) organization, and its operating budget is comprised mostly of financial contributions, donations, and gifts. Because so much of PARTNER 135’s budget to carry out its worldwide mission depends on financial contributions, donations, and gifts, it is important for PARTNER 135 to communicate to its supporters how it handles such donations and to create a consistent organizational approach and practice regarding this vital part of its ministry.


  • Funds (see footnote) shall be solicited in a respectful manner and without pressure.

  • Donor designated restrictions on contributions shall be fully honored so long as they are consistent with PARTNER 135 ministry goals and values.

  • PARTNER 135, Inc. is a non-profit 501(c)(3) organization and contributions made to the organization are tax deductible to the fullest extent allowed by law.

  • Emailed receipts shall be issued for all donations. If a donor wishes to receive a receipt of each donation during the year, an updated and accurate email address must be provided to the PARTNER 135 Office.  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.

  • By January 31st of each calendar year PARTNER 135 shall provide each donor who has contributed over the course of the prior year, with written documentation of all tax-deductible gifts received during the prior calendar year.



Gifts to PARTNER 135 may be made in any amount for the benefit of any of PARTNER 135’s domestic or international programs. Gifts may be designated for a specific program or purpose. Gifts may also be unrestricted in which case they will be disbursed to the area of greatest need at the sole discretion of the PARTNER 135 President, Executive Directors of PARTNER 135, or the PARTNER 135 President’s designee.

      1. Gifts of Cash.

PARTNER 135 will accept gifts of cash, checks, money orders and payments via credit or debit card.

      2. Marketable Securities.

PARTNER 135 will accept gifts of publicly traded securities, stocks, and bonds. Stock that is held electronically with a brokerage firm may be electronically transferred to PARTNER 135’s brokerage account by first calling our Office Management staff at (479) 369-4260 in order to receive specific instructions for such a transfer. To donate stock that is held in certificate form, PARTNER 135 must be notified in advance so that specific instructions can be provided to the donor.

      3. Stock in privately owned companies.

To be acceptable by PARTNER 135, stock in privately owned companies must have a qualified appraisal performed by an independent professional appraiser and the appraiser report must accompany such stock when given to PARTNER 135. Prior to approval and acceptance of such a gift, such gifts must first be reviewed by the PARTNER 135 Executive Committee in conjunction with PARTNER 135’s legal counsel. If immediately marketable, the stock in privately owned companies will be sold. If such stock is not immediately marketable, they will be kept in a secure facility such as a bank or other financial institution until such time when they can be redeemed, sold, or liquidated.

      4. Stock in Subchapter S corporations.

To be accepted, such stocks must have a qualified appraisal performed by an independent professional appraiser. Prior to approval and acceptance of such a gift, such gifts must first be reviewed by the PARTNER 135 Executive Committee in conjunction with PARTNER 135’s legal counsel.

      5. Real Estate.

Gifts of real estate may be accepted by PARTNER 135. PARTNER 135's review of gifts of real estate shall include, but not be limited to, legality, title, encumbrances, liens, mortgages, easements, restrictions, and environmental issues. Until the real estate or property is sold, and proceeds are deposited into the PARTNER 135 account, all legal obligations related to ownership of the real estate such as taxes, insurance, utilities and security shall remain with the donor.

      6. Tangible personal property.

The property must be saleable, and the donor must agree that the property can be sold unless PARTNER 135 agrees to use the property for a purpose related to the exempt purpose of the organization. At least one qualified appraisal by an independent professional appraiser is required and such appraisal must be shared with PARTNER 135 prior to any PARTNER 135 decision to accept such a gift of tangible personal property.

      7. Appraisals.

In any of the cases where an appraisal is required, it is the sole responsibility of the donor to obtain and pay for competent appraisal services and to share the results of such appraisal with PARTNER 135.

      8. Substantiation.

It shall be the responsibility and legal obligation of the donor to seek and obtain advice from his or her professional financial advisors, to substantiate any tax deductions, and to comply with IRS regulations and policies, including the filing of IRS Form 8283.



1. Gift Agreements.
Where appropriate and advisable, PARTNER 135 may enter into a written gift agreement with a donor which shall specify the terms of any restricted gift, which may include provisions regarding donor recognition.

      2. Pledge Agreements.

PARTNER 135’s acceptance of pledges of future support (including by way of matching gift commitments) shall be contingent upon the execution and fulfillment of a written Charitable Pledge Agreement, on a form supplied by PARTNER 135, which shall specify the terms and conditions of the pledge including any provisions regarding donor recognition.

      3. Fees.

The donor is responsible for (a) the fees of independent legal counsel retained by donor for completing a gift to PARTNER 135; (b) any appraisal and appraisal report fees; (c) the cost of any environmental assessments, audits, and reviews; (d) any title searches, reports, insurance or binders (in the case of real property); and (e) all other third-party costs and fees associated with the transfer of the gift to PARTNER 135.

      4. Valuation of Gifts.

PARTNER 135 shall record gifts received at their valuation on the date of gift, except that, when a gift is irrevocable, but is not due until a future date, the gift may be recorded at the time the gift becomes irrevocable in accordance with GAAP.

      5. IRS Filings upon Sale of Gifts.

To the extent applicable, PARTNER 135 shall file IRS Form 8282 upon the sale or disposition of any charitable deduction property sold within three (3) years of receipt by PARTNER 135. “Charitable deduction property” means any donated property (other than money and publicly traded securities) if the value claimed by the donor exceeds $5,000 per item or group of similar items donated by the donor to one or more donee organizations (e.g., the property listed in Section B on Form 8283). PARTNER 135 shall file this form within 125 days of the date of sale or disposition of the asset in accordance with applicable IRS rules and regulations.

      6. Written Acknowledgement.

PARTNER 135 shall provide written acknowledgement of all gifts made to PARTNER 135 and comply with the current IRS requirements in acknowledgement of the gifts.

      7. Changes to or Deviations from the Policy.

This Policy has been reviewed and accepted by PARTNER 135’s Board of Directors, which has the sole authority and discretion to change this Policy. In addition, the Board of Directors must approve in writing any deviations from this Policy.


All gifts given to PARTNER 135 for the purpose of establishing an endowment or contributing to an existing endowment must first be completely reviewed and then formally accepted by the PARTNER 135 Executive Committee.

Establishment and management of endowment funds represent a significant legal and financial commitment on the part of PARTNER 135. Therefore, the minimum amount for an initial gift for individual named endowment purposes is $25,000.

Recognizing that such sums must often be accumulated over a period of years, PARTNER 135 will allow a donor to spread the payments for a period of up to five years to meet the minimum endowment policy amount.

An endowment fund is not activated until the minimum funding level has been reached.

An endowment fund may be designated for a specific purpose, program, or department depending on the wishes of the donor and is subject to approval of the PARTNER 135 Executive Committee.

  • In the case of a pure endowment–that is, one created when the donor specifies that a contribution is to be used for an endowment—the principal may not be expended under circumstances not expressly set out in gift documents.

  • In the case of a quasi-endowment–usually, one created by PARTNER 135 itself using funds that were not specifically designated for an endowment or one designated as quasi by the donor––the principal may be invaded only after review and approval of the Board of Directors at the recommendation of its Executive Committee.


The terms “funds,” “contributions,” “gifts” and “donations” are used interchangeably throughout this policy document unless otherwise stated.

bottom of page