Effective Date: 01/01/2026
Last Reviewed: 02/15/2026

1. Purpose

The purpose of this Policy is to provide a transparent framework governing acceptance of gifts to Not In Our City (“NIOC”), a 501(c)(3) nonprofit dedicated to ending human trafficking in Arizona through education, community engagement, and support for survivors. This Policy ensures contributions are consistent with NIOC’s mission, compliant with applicable laws, and support organizational sustainability.

2. Scope

This Policy applies to all gifts, whether monetary, in-kind, real property, securities, or other assets, from individuals, corporations, foundations, government entities, or other organizations. It covers acceptance, processing, valuation, reporting, and restrictions as applicable.

3. Mission Alignment

NIOC accepts only those contributions that support its mission to educate, equip, and mobilize communities against human trafficking in Arizona and beyond. Gifts that conflict with this mission, create legal or reputational risk, or divert resources away from core program priorities will be declined or reviewed by the Gift Acceptance Committee.

4. Types of Acceptable Contributions

4.1 Monetary Gifts

• Accepted in the form of cash, check, credit card, electronic transfer, or online donation.
• Donors may designate how funds are used, provided the designation is consistent with NIOC’s mission and priorities.

4.2 Restricted Gifts

• Donors may restrict gifts for specific programs (e.g., community education, survivor services, events like Night of Hope) if consistent with NIOC’s mission and budget cycle.
• The organization reserves the right to decline restrictions that are too narrow, conflict with mission, or impose undue administrative burden.

4.3 Non-Monetary (In-Kind) Gifts

• Tangible personal or professional services, goods, or use of facilities are accepted if beneficial, usable, and free of encumbrances.
• Gifts requiring disposal at cost greater than their utility (e.g., outdated equipment) may be declined.

4.4 Securities and Investments

• Publicly traded securities may be accepted.
• All transfers are subject to review for timing, valuation, and liquidity.

4.5 Real Estate and Other Assets

• Subject to strict review due to potential liabilities.
• Acceptance requires prior approval by the Gift Acceptance Committee and appropriate legal counsel.

5. Gift Review and Acceptance Authority

5.1 Staff Authority

• Routine monetary and standard in-kind gifts may be accepted by the Executive Director or designated staff.

5.2 Gift Acceptance Committee

• Comprised of members of the Board and senior leadership.
• Reviews nonroutine gifts (e.g., real estate, securities, crypto, complex restrictions) for legal, financial, tax, and mission impact.

6. Donor Restrictions and Intent

• The organization respects donor intent and strives to honor any restrictions donors place on gifts consistent with mission.
• If a restriction becomes impractical or impossible to fulfill, NIOC will seek to contact the donor to modify the restriction in a manner consistent with intent and organizational needs.

7. Valuation and Reporting

• NIOC follows IRS and GAAP guidelines for valuing gifts, especially non-cash contributions.
• Donors are provided appropriate receipts acknowledging gifts for tax purposes in compliance with applicable IRS rules.

8. Corporate and Sponsored Giving

• Sponsorships and corporate gifts are accepted if they align with NIOC’s mission and do not imply endorsement of products, policies, or partisan positions.
• NIOC reserves the right to decline or discontinue partnerships inconsistent with mission or organizational values.

9. Naming, Recognition, and Privacy

• Donor recognition (public acknowledgment, naming opportunities) is at the discretion of NIOC and aligned with its recognition guidelines.
• Donor privacy is respected in accordance with applicable law; personal information may only be shared with consent or as required by law.

10. Review and Amendments

This Policy will be reviewed annually by the Board of Directors or Gift Acceptance Committee and amended as needed to reflect legal changes, best practices, and organizational priorities.