Practice 5B: Accountability to Donors
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About This Practice
This guidance covers Practice 5B, which includes four elements:
Provide accurate solicitation materials and other communications to donors and the public
⬤ Provide timely written acknowledgment of all gifts, including land and conservation easements, in keeping with IRS charitable contribution substantiation requirements
⬤ Maintain financial and other systems to document and comply with any donor restrictions on gifts
Have a written policy or procedure to ensure donor privacy concerns are honored
⬤ Accreditation indicator element | ■ Terrafirma enrollment prerequisite | ▲ Required for both
May 2026 update: Updated accreditation requirements for Practice Elements 5B2 and 5B3 to reflect the 2026 Requirements Manual.
Oct. 2025 update: For Practice Element 5B2, clarified the date of donation for conservation easements and fee properties.
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For accreditation-related materials, please also consult the Land Trust Accreditation Commission website.