Since its founding in 2006, ALS in the Heartland has assisted thousands of individuals with ALS, their families, and caregivers, one by one, to improve their quality of life, provide them with much-needed goods and services, and assist in maintaining their dignity for as long as possible. ALS in the Heartland exists to provide the highest quality of support and care for ALS patients and their families in Nebraska and western Iowa. ALS in the Heartland is not funded by or associated with the National ALS Association (ALSA). They are a separate resource we encourage you to also utilize.
Donor Bill of Rights and Gift Policies
To ensure that philanthropy merits the respect and trust of the general public, and that donors and prospective donors can have full confidence in the non-profit organization, ALS in the Heartland, Inc., we declare that all donors have these rights:
- To be informed of the organization’s mission, of the way the organization intends to use donated resources, and of its capacity to use donations effectively for their intended purposes.
- To be informed of the identity of those serving on the organization’s governing board, and to expect the board to exercise prudent judgment in its stewardship responsibilities.
- To have access to the organization’s most recent financial statements.
- To be assured their gifts will be used for the purposes for which they were given.
- To receive appropriate acknowledgement and recognition.
- To be assured that information about their donation is handled with respect and with confidentiality to the extent provided by law.
- To expect that all relationships with individuals representing organizations of interest to the donor will be professional in nature.
- To be informed whether those seeking donations are volunteers, employees of the organization or represent a firm hired to help make solicitations.
- To have the opportunity for their names to be deleted from mailing lists within the organization but may be shared with those professional firms where we have a privacy non-disclosure agreement signed and current (e.g., newsletter mail house, appeal letter mail house, etc.).
- To feel free to ask questions when making a donation and to receive prompt, truthful and forthright answers.
GIFT ACCEPTANCE AND RECOGNITION POLICIES
CASH -- ALS in the Heartland has the authority to accept all gifts in the form of currency, credit cards and checks in any amount. Credit cards as gift cards will also be accepted. To ensure prudent financial controls and compliance with IRS receipting requirements, gifts of $250 or more should be given in forms other than currency (e.g., checks, money orders, wire transfers). Checks and money orders should be made payable to “ALS in the Heartland”, shall properly identify the donor or donors and be delivered to ALS in the Heartland offices. Wire and electronic funds transfers can be arranged with ALS in the Heartland’s Executive Director or the Executive Director’s designee.
DONOR-ADVISED FUNDS AND OTHER THIRD PARTY GIFTS -- Financial gifts made through a donor-advised fund or other third party will be reported and counted as coming from the organization making the gift (e.g., Omaha Community Foundation), not the individual who recommended the gift. ALS in the Heartland will also recognize without receipting the individual(s) who directed the donation from the third- party firm or donor-advised fund.
TANGIBLE PERSONAL PROPERTY AND RECOGNITION FOR EQUIPMENT, MATERIALS, SUPPLIES AND CONSTRUCTION OR SERVICE RELATED GIFTS -- No gifts of tangible personal property will be accepted by ALS in the Heartland without express approval from the Board of Directors. Allowable gifts of equipment (DME) and material goods by individuals, corporations or other organizations can have a tremendously positive impact on ALS in the Heartland. However, not all proposed gifts of equipment or material goods fall within the scope of use by ALS in the Heartland and its mission. Gifts in this category will be reviewed by Executive Director and designated staff prior to acceptance by ALS in the Heartland. For the purposes of a fundraising event, unless it is being accepted as a “pass through,” to be part of an auction (live or silent), approval is at the discretion of the Board or the Board’s designee. Value must be determined by the donor and marked as such.
SECURITIES -- ALS in the Heartland has the authority to accept all gifts of publicly traded securities which are traded on an exchange or other publicly reported market, and also open-end mutual funds on which there are no restrictions hindering subsequent sale of the securities. Such publicly traded securities and open-end mutual funds will be sold by ALS in the Heartland. We request prior notification that securities are being transferred (see Executive Director for process). The donor must provide a letter from their financial advisor/broker that there is no encumbrances or claims by a third party. Closely Held Securities, which include not only debt and equity positions in non-publicly traded companies but also interests in limited partnerships and limited liability companies, or other ownership forms, can be accepted subject to the approval of the Board of Directors. If needed, the Executive Committee and Development Committee may advise.
REAL PROPERTY -- All gifts of real property are to be processed through ALS in the Heartland staff and require approval from the Board of Directors. Gifts of real property are defined as gifts of land, physical property together with all improvements and fixtures thereon, easements, right-of-way and appurtenances attached thereto, and all liens, encumbrances (other than mortgages), and restrictions thereon. Such a gift will be evaluated for its potential for immediate or future sale or for retention and will be accepted if proceeds can be realized in a timely manner relative to the expenses and efforts required to hold, maintain and manage the real property until disposition. Caution will be taken to assure that the acceptance of the real property poses no current or potential risk to the organization. Appraisal of real property is at the expense of the donor. Prior to closing on the transfer of real property, potential environmental issues will be researched, along with a search for liens/title verification, which will be at the expense of the donor.
LIFE INSURANCE -- All gifts of life insurance are to be processed through and by ALS in the Heartland staff with assistance from, if needed, the ALS in the Heartland Executive Committee and/or Development Committee. Whole Life and Universal Life Policies, if paid in full, will be accepted. These same policies, if not paid in full, will be accepted at the discretion of the Executive Committee of the Board. When the gift of life insurance is given to ALS in the Heartland, it is preferred that the owner of the policy and the beneficiary of the policy be ALS in the Heartland. The Executive Committee of the Board can make decisions if the policy is not owned, but the beneficiary of ALS in the Heartland is sole or shared with another party. Variable or indexed life insurance policies and term life insurance policies will be accepted at the discretion of the Executive Committee of the Board.
BEQUESTS -- The most common and simplest form of planned giving, a bequest, is a gift of property that is made through a donor’s will or living trust. ALS in the Heartland will not prepare wills, living trusts or related documents, but may provide appropriate bequest language for final approval by a donor’s attorney. ALS in the Heartland will keep files on bequests during the donor’s life, however they will not be applied as cash contributions and will not be officially recorded until the donor has died. ALS in the Heartland will encourage estate gifts to be made without restrictions, since specific restrictions become inactive or non-existent over time. ALS in the Heartland reserves the right to decline restricted estate gifts. ALS in the Heartland requests that donors keep the organization updated about any address changes. Executive Director for ALS in the Heartland will make periodic contact with the donor, not less than annually.
RETIREMENT PLANS -- Almost any personal account, including Individual Retirement Accounts and qualified pension and profit-sharing plans, may be considered retirement savings. Gifts from these plans may be established by sending a new beneficiary designation to the plan administrator. ALS in the Heartland encourages donors to consider naming ALS in the Heartland as a beneficiary of residual amounts that remain in the retirement plan following the death of the retiree and surviving spouse. It is important to note that accepting gifts of retirement plans may involve legal issues, including but not limited to requirements related to spousal consent.
ENDOWED PROGRAM FUNDS -- Endowment funds may be used to establish a special endowment fund or may be added to an existing endowment fund that is managed by ALS in the Heartland. Endowment program funds will be referred to by the name established by the donor, in support of a program. Funds may be named for an existing program or, with the approval of the Executive Director, a new and proposed program. For obvious reasons, all named endowment program funds must have approval of the ALS in the Heartland Executive Director and Executive Committee of the Board prior to acceptance of the gift.
CAPITAL CAMPAIGNS AND OUTRIGHT GIFTS, GIFTS-IN-KIND, AND PLEDGED GIFTS -- The Board of Directors will approve all Capital Campaigns for ALS in the Heartland, including the amount to be raised, creating the campaign plan, the budget capital expenditures, the budget for campaign-related expenditures, naming the leadership team to facilitate the campaign plan (honorary and active), the timeframe for the campaign, recognition for campaign donor levels, contracting with third-party capital campaign professionals (if needed), pledged giving terms and conditions. Pledged gifts will be made in writing and commit to a specific dollar amount that will be paid according to a fixed time schedule, which will be determined by the Board. Individuals making gifts and pledges that are eligible for matching gifts are encouraged to utilize these programs to maximize the value of their gifts. When Capital Campaign is construction related, contractors may wish to bid and upon being awarded the bid, to discount the project as their form of donation toward the Capital Campaign. This will be negotiated and approved by the Board of Directors and will only be deducted from the budget for capital expenditures, not for campaign-related expenditures.
AMENDMENTS AND REVIEW -- These policies and guidelines have been reviewed and recommended by the Development Committee for approval by the Board of Directors. The Board of Directors must approve any additions, changes, or deletions to these policies. These policies will be reviewed annually by the Development Committee, or as needed when a new opportunity requires consideration by either the Development Committee or the Board of Directors of ALS in the Heartland, Inc.
Initial creation of the Gift Acceptance Policy for ALS in the Heartland was assigned to The Development Committee by the Board of Directors. Those serving on The Development Committee include: Rose Earlywine, Andrea McMahon, Michelle Thornburg. In addition, the following were also part of this task, including: Tammy Stalzer - executive director; Brian Dervin – Treasurer/Board Member; Ric Miller – Board Liaison/Board Member.
This document was reviewed and recommended for submittal to the Board of Directors in August 2020.
