Document / Practice

Practice 5B: Accountability to Donors

Posted 2017 Updated March 16, 2021
Land Trust Alliance
About This Practice

This guidance covers Practice 5B, which includes four elements:

  1. Provide accurate solicitation materials and other communications to donors and the public

  2. ⬤ Provide timely written acknowledgment of all gifts, including land and conservation easements, in keeping with IRS charitable contribution substantiation requirements

  3. ⬤ Maintain financial and other systems to document and comply with any donor restrictions on gifts

  4. Have a written policy or procedure to ensure donor privacy concerns are honored

Accreditation indicator element | ■ Terrafirma enrollment prerequisite | ▲ Required for both