Donation Policy

Purpose of This Policy

This Donation Policy establishes general guidelines for gifts made to The Leah Michelle Farquharson Foundation, Inc. It is intended to support transparency, responsible stewardship, donor confidence, and consistent decision-making.

The Foundation may update its donation practices as its programs, technology, legal status, and fundraising activities develop.

Current Federal Tax-Exempt Status

The Foundation is currently seeking IRS recognition under Section 501(c)(3). While that application is pending, the Foundation does not represent that every contribution is presently tax-deductible.

Types of Donations That May Be Accepted

The Foundation may accept:

• One-time monetary gifts.
• Recurring donations.
• Checks, money orders, or approved electronic payments.
• Online donations through approved third-party platforms.
• Memorial and tribute gifts.
• In-kind donations of approved goods or services.
• Corporate contributions, sponsorships, and matching gifts.
• Other forms of support approved by the Foundation.

Restricted and Unrestricted Donations

An unrestricted donation may be used where the Foundation determines it is most needed to advance its mission.

A restricted donation is designated by the donor for a specific approved purpose. The Foundation may accept a restriction only when it is practical, lawful, consistent with its mission, and administratively manageable.

When a restricted purpose becomes impossible, impractical, unlawful, or no longer consistent with the Foundation's mission, the Foundation may contact the donor when feasible and may redirect the funds to a substantially similar charitable purpose, subject to applicable law.

Memorial and Tribute Gifts

The Foundation may accept gifts made in memory or honor of an individual. When requested and when contact information is available, the Foundation may notify the designated person or family that a gift was made without disclosing the amount unless the donor authorizes it.

Recurring Donations

When recurring giving is available, donors authorize the selected payment method to be charged according to the chosen schedule.

Donors may request cancellation of future recurring charges by using the donation platform's account tools or by contacting the Foundation. Cancellation requests should be submitted before the next scheduled processing date.

In-Kind Donations

In-kind gifts may include supplies, equipment, materials, venue use, professional services, or other non-cash contributions. Acceptance is subject to the Foundation's current needs, storage capacity, safety requirements, usefulness, condition, and ability to distribute or use the donation.

The Foundation generally does not assign a monetary value to donated goods or services. Donors are responsible for determining value and obtaining any required appraisal or tax advice.

Corporate Sponsorships and Matching Gifts

The Foundation may accept corporate sponsorships and employer matching gifts that are compatible with its mission, reputation, values, and applicable legal requirements.

Sponsorship benefits, recognition, event participation, or promotional arrangements may be documented separately in writing.

Donation Acknowledgments and Receipts

The Foundation may provide an electronic or written acknowledgment showing the donor's name, donation date, and contribution amount.

If goods or services are provided in exchange for a contribution, the acknowledgment may describe those benefits when required or appropriate. An acknowledgment does not guarantee deductibility.

Use of Donated Funds

Donations may support current and future mission-related purposes, including:

• Educational initiatives and community outreach.
• Children, families, volunteer engagement, and partnerships.
• Program planning and development.
• Events, communications, and public awareness.
• Website, technology, administrative, insurance, and operating costs.
• Professional services and compliance expenses.
• Other lawful activities that advance the Foundation's mission.

Unless a donation is accepted with an approved restriction, the Foundation retains discretion over its use.

Donation Refund Policy

Donations are generally final. However, the Foundation may review a refund request involving a duplicate transaction, incorrect amount, unauthorized payment, technical error, or other exceptional circumstance.

Refund requests should be submitted promptly and include the donor's name, transaction date, amount, payment method, and reason for the request. Approved refunds are generally returned to the original payment method. Processing fees may be nonrefundable where permitted by law.

Donor Privacy

The Foundation respects donor privacy. Donor information may be used to process gifts, issue acknowledgments, maintain records, respond to inquiries, provide updates, and comply with legal obligations.

The Foundation does not sell or rent donor information for unrelated commercial marketing. Information may be shared with service providers that support payment processing, communications, accounting, website operations, or legal compliance.

Donors may request that their name not be publicly recognized.

Online Payments and Security

Online donations may be processed by independent third-party payment or donation platforms. Those providers may collect payment-card, billing, contact, device, and transaction information under their own privacy and security practices.

The Foundation does not guarantee the uninterrupted operation of any third-party payment service and may change providers when necessary.

Right to Review, Decline, or Return a Gift

The Foundation may decline, hold, or return a donation when acceptance could:

• Conflict with the Foundation's mission or values.
• Create an unlawful or impractical restriction.
• Expose the Foundation to unreasonable liability or expense.
• Damage the Foundation's reputation or independence.
• Involve suspected fraud, abuse, sanctions, or illegal activity.
• Require resources the Foundation cannot reasonably provide.

Donor Bill of Rights

Donors should be able to:

• Receive information about the Foundation's mission and leadership.
• Understand the intended use of their contribution.
• Receive an appropriate acknowledgment of their gift.
• Have personal information handled respectfully and responsibly.
• Ask reasonable questions and receive timely, truthful responses.
• Request anonymity in public donor recognition.
• Decline future fundraising communications.
• Be informed whether a person seeking donations is a volunteer, employee, or contractor when relevant.

Changes to This Donation Policy

The Foundation may revise this policy to reflect changes in law, payment platforms, fundraising practices, organizational status, programs, or donor services.

The current version will be posted on this page with an updated date.

Donation Questions

Questions, refund requests, or donor privacy requests may be directed to:

NOTICE: The Leah Michelle Farquharson Foundation, Inc. is currently applying for IRS recognition as a 501(c)(3) nonprofit organization. At this time, donations are not tax-deductible for federal income tax purposes. Thank you for supporting our mission during this important stage of our development.