GIFT ACCEPTANCE POLICY

RAICES accepts gifts from individuals and institutions that support core programs and general operations. In the course of standard fundraising activities, RAICES accepts cash and non-cash contributions, the acceptance of which does not equate with endorsement of or agreement with the contributor. While every reasonable effort is made to ensure contributions are values-aligned, RAICES never takes public positions in exchange for contributions and reserves the right to amplify contributor actions, policies, and procedures that negatively impact immigrant, refugee, and asylum-seeking people and families.

RAICES does not accept contributions that may result in losing its status as a 501(c)3 not-for-profit organization; entail foreseeable consequences that may limit its ability to achieve its mission; or are restricted for purposes outside its mission. Decisions on contribution restrictions, including acceptance or refusal, are made by the Chief External Affairs Officer in consultation with the Chief Executive Officer.

RAICES recommends that all current and prospective contributors seek the assistance of private legal and financial counsel, as relevant, in matters relating to their contributions, including determination of tax and estate planning consequences.

RAICES seeks the advice of legal counsel in matters relating to acceptance of contributions when appropriate. Review by counsel is recommended for gifts requiring RAICES to assume financial or other obligations; transactions with potential conflicts of interest; and gifts of tangible personal property — including but not limited to real estate, vehicles, and artwork — that have been identified as likely to further the mission of RAICES.

Contributions generally accepted without incident include:

Cash: Cash contributions are acceptable in any form, including by check, ACH, money order, and credit card. Supporters wishing to make a gift by credit card must provide the card type, number, security code, expiration date, relevant billing details, and name as it appears on the card.
Common Stock: Common stock may be transferred electronically to an account maintained at one or more brokerage firms. Barring extenuating circumstances, RAICES sells common stock within 24 hours of receipt.
- Recognizing that brokerages typically do not share the contributor’s name, electronic transfers of stock may be facilitated via DonateStock, which maintains full regulatory compliance, provides necessary tax documentation, and shares relevant information with RAICES for credit.
IRA Charitable Rollover: Supporters may make a distribution directly from their IRA to RAICES. As per federal tax regulations, supporters 70 ½ years of age or older may give up to $105,000 annually from their IRA directly to qualified charitable institutions without paying income tax.
Charitable Gift Annuity (CGA): RAICES partners with the National Gift Annuity Foundation to administer CGAs, paying lifetime income to one or two individuals (one of whom may be the donor) and supporting RAICES with the remaining balance.
- Minimums are $20,000 and age 55.
- Funding sources include IRA, stock, cash, and, in some circumstances, real estate or other illiquid assets.
Bequests: Supporters may include RAICES as a beneficiary of their wills or living trusts and name RAICES as a beneficiary of their retirement plan, insurance policy, donor advised fund, and/or bank account.
- Contributions can be specific, contingent, or residual in nature.
- Decisions on customized contributions, including acceptance or refusal, are made by the Chief External Affairs Officer in consultation with the Chief Executive Officer.

RAICES reserves the right to update its Gift Acceptance Policy as necessary and in compliance with all relevant local, state, and federal regulations.