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NON- MONETARY DONATION GUIDELINES

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					                    NON- MONETARY DONATION GUIDELINES


This procedure applies to donations of noncash assets received by the Association.
This procedure does not apply to cash donations or to vendor discounts on assets
purchased by the Association.

The following information is required for ALL non-monetary donations:

   1.   Name of the donor
   2.   Address of the donor
   3.   List of donated items
   4.   Value and means of valuation
   5.   Restriction placed on the donated items

In addition to the above, all receipts for donated items needs to included as well.

***Please note that due to the IRS becoming stricter with donation
regulations, additional information is being requested from this day forward.
Accounting will now have to record both the revenue and expense to the section***

Please direct any questions regarding this process to Kemi Oluwafemi, CFO at
kemi.oluwafemi@apha.org

				
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posted:10/6/2011
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