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Types of gifts

There are four (4) types of gifts that will generally be accepted by WIJF without review by the Gift Acceptance Committee.

1. Cash. Cash gifts are acceptable in any form, including by check, money order, credit card, or online.

2. Marketable Securities. Marketable securities (i.e., publicly traded stocks) may be transferred electronically to an account maintained at one or more brokerage firms or delivered physically with the transferor’s endorsement or signed stock power (with appropriate signature guarantees) attached. All marketable securities will be sold promptly upon receipt, and the donor should be informed of same prior to making the gift.

   In some cases, marketable securities may be restricted, for example, by applicable securities laws or the terms of the proposed gift; in such instances the decision whether to accept the restricted securities will be made by the Gift Acceptance Committee.

3. Deferred Compensation/Retirement Plan Beneficiary Designations. WIJF may accept gifts designating WIJF as a beneficiary of the donor’s retirement plans, including, but not limited to, IRAs, 401(k)s, 403(b)s, and other such plans.

4. Bequests. Donors and supporters of WIJF will be encouraged to make bequests to WIJF pursuant to wills and trusts.

Other than the four (4) exceptions above, gifts will be reviewed prior to acceptance by the Gift Acceptance Committee. Examples of gifts subject to prior review include:

1. Life Insurance. WIJF may accept gifts of life insurance where WIJF is named as both beneficiary and irrevocable owner of the insurance policy. The donor must agree to pay, before due, any future premium payments owing on the policy.

2. Real Estate. WIJF will generally not accept gifts of real estate. In extraordinary circumstances, the Gift Acceptance Committee may consider a gift of real estate after seeking advice from legal counsel.

3. Closely Held Securities. Stock in non-publicly traded companies, such as family businesses and interests in LLPs and LLCs or other ownership forms, are known as “closely held securities.” WIJF will generally not accept gifts of closely held securities. In extraordinary circumstances, the Gift Acceptance Committee may consider a gift of closely held securities after seeking advice from legal counsel.

4. Tangible Personal Property. The categories and types of tangible personal property are nearly limitless. The most common types of tangible personal property contributed to charity include, but are scarcely limited to, artwork; jewelry; stamps, coins, and other collectibles; motor vehicles and aircraft; livestock, harvested crops, cut timber, and other agricultural products; and items of business inventory or equipment. WIJF will generally not accept gifts of tangible personal property. In extraordinary circumstances, the Gift Acceptance Committee may consider a gift of tangible personal property after seeking advice from legal counsel.