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Gift Acceptance Policy

Approved by AOS Council August 2026

I.  Purpose

The American Ornithological Society (AOS) receives financial and in-kind support from individuals, organizations, foundations, trusts and government through voluntary charitable contributions and competitive grants. The gift acceptance policy of the AOS provides guidance on the review and acceptance of all gifts to the society, including general donations, annual giving, planned gifts, sponsorships, in-kind gifts, grants, special fundraising initiatives and giving related to capital campaigns.

II. Guidelines for Gift Acceptance

The AOS Council (Council) adopted the following rules for accepting gifts. Council reserves the right to change or modify its Gift Acceptance Policy at any time. All gifts must be recognized as supporting the mission:

To connect ornithologists, science, and bird conservation by

  • Supporting science that advances the understanding and conservation of birds
  • Promoting broad access to ornithological science
  • Supporting ornithologists throughout their career paths, and
  • Fostering a welcoming, diverse, supportive, and dynamic ornithological community.

Council subscribes to the Association of Fundraising Professionals 2013 Donor Bill of Rights.

A.     Types of Gifts Accepted

  1. The AOS solicits cash, checks, credit card payments, securities, grants, and planned gifts. Cash, credit card payments, checks, and money orders should be payable to “American Ornithological Society.” Postdated checks will also be accepted.
  2. Publicly traded securities donated to the AOS will be sold immediately upon receipt. Gifts of securities will be acknowledged at the value received into the AOS’s Vanguard account on the day received. AOS will not accept the donation of shares of a private corporation except with the prior approval of the Investing Trustees.
  3. Non-cash gifts such as tangible property (for example art work, equipment, etc.) will be accepted only if they can be converted to cash or effectively used in some manner by the AOS. For gifts of this nature, which the AOS sells, applicable IRS forms will be completed and signed by appropriate parties.
  4. Gifts of real estate may be accepted, at the discretion of Council, if they can be converted into assets that the AOS may use in accordance with its mission.
  5. Council has the right to refuse any contributions of the above if deemed inappropriate or problematic based on Council’s decision.

B.     Deferred or Planned Gifts are a commitment established by a donor during his or her lifetime, the principal benefits of which are typically not immediately (or fully) available to the AOS. Planned gifts may be given as irrevocable or revocable gifts, and may be received as follows:

  1. AOS encourages donations that align with its mission. Bequests received that are not aligned with the mission of the AOS will not be accepted unless they can be converted into assets that the AOS may use in accordance with its mission.
  2. Gifts received through wills and bequests will be deposited into accounts designated by Council. Unless the donor specifies restrictions for fund use, Council will determine the use of such funds. Acknowledgement of receipts will be provided to the estate of the deceased.
  3. Council will consider charitable gift annuities on a case-by-case basis.
  4. Council will accept a charitable remainder trust as a gift if the AOS is named as the beneficiary.
  5. Council will accept the proceeds of a retirement fund as a gift if the AOS is named as beneficiary.
  6. Council will accept a life insurance policy as a gift if the AOS is named as beneficiary or is both the owner and beneficiary, as long as the gift qualifies under IRS guidelines. AOS will acknowledge the gift for the amount as determined by those guidelines. In addition:
    • when a life insurance policy is absolutely assigned to the AOS, any consent that is required by the IRS to change the owner of the policy must be signed before the transfer represents a valid charitable donation.
    • premiums due are ordinarily the responsibility of the donor. If the insurance policy lapses for non-payment prior to maturity because a donor fails to pay the premiums, the AOS may:
      • continue to pay the premiums,
      • convert the policy to paid-up insurance, or
      • surrender the policy for its current cash value.

C.     Gift Purpose and Donor Restrictions

  1. Council will only accept gifts with a charitable intent.
  2. Council will abide by the wishes of the donor in restricting a gift. However, Council may consider declining any gift that is too restrictive in purpose, that dictates how the AOS administers or implements its programs, that is likely to generate a cost or obligation that is disproportionate to the benefit of the gift, that would give donors authority to exert management influence over the funds, or that is not aligned with the AOS’s mission.

D.     Gift Valuation and Acknowledgment

  1. Gifts-in-kind will be valued by the donor for tax purposes. AOS will acknowledge these gifts in writing, without a dollar valuation included in the letter. In-kind gifts greater than $5,000 in value will have applicable IRS forms completed and signed by the appropriate parties.
  2. All gifts over $10.00 in value will be acknowledged within a reasonable amount of time; acknowledgements will be sent electronically or by mail, as required, over the signature of the Executive Director or another authorized representative of the AOS. Acknowledgements will include a statement that no goods or services were exchanged.

E.      Confidential Information and Legal Compliance

  1. AOS maintains donor information; this information is considered confidential and will not be used by, or sold to, any other organization.
  2. AOS guarantees that all solicitation activities conform to federal, state and local laws. The AOS is registered for charitable fundraising as required.
  3. AOS reserves the right to seek advice from legal counsel if necessary.

F.     Gift Administration

  1. Unrestricted gifts will be deposited into AOS’s accounts; unrestricted gifts over $10,000 will be deposited into AOS’s General Endowment per AOS’s Endowment Policy1.

The acceptance of restricted gifts imposes fiduciary and administrative responsibilities on the American Ornithological Society to ensure that the funds are used for the purpose(s) for which they were given, and to administer programs associated with these funds. In alignment with the AOS’s Policy for Allocation of Administrative Costs on Restricted Funds, the AOS will charge a flat percentage of the annually approved expenditure in a given year from any restricted fund with a principal value greater than $1,000,000. As of February 2023, the flat percentage that the AOS will charge is 10 percent per year. For restricted gifts up to $1,000,000, when the AOS uses funds from or generated by the gift to support AOS programs, up to 10 percent of the funds drawn from the gift in a given year will be used to fund the AOS’s core operations which make restricted programs possible. This percentage cap will be evaluated periodically to ensure that AOS continues to have the capacity to administer its restricted funds.

II. Establishing Designated Purpose Funds

If a donor wishes to contribute to the AOS’s endowment, they can contribute to the general (unrestricted) endowment or to an existing fund or purpose designation within the endowment. If a donor would like to establish a new designated purpose fund, the following guidelines apply.

  1. Council will establish, and update periodically, a threshold for creating a new restricted purpose fund. For new funds that align with existing categories of AOS activities (e.g. establishing a new student travel grant category or a new student research grant), the minimum threshold to establish a fund for a specific purpose within those categories is $100,000*. Council will review and modify this threshold from time to time. The minimum threshold is related to the expected use of the fund; some intended uses may require a higher minimum.
  2. For any gifts that establish new, restricted purpose funds, AOS will work with the donor to develop a written charitable gift agreement that delineates the terms of the donation that outlines the gift amount, timeline for payments, how the funds can be used, and how the gift will be recognized.
  3. In line with the AOS’s Endowment Policy, in order for the AOS to create a new restricted-purpose fund, the gift must be sufficient to fully fund the intended use at the level of the Council-approved annual endowment draw. Since the AOS’s annual endowment draw is calculated using a 5 year average of the fund’s value, less money is available when a new fund is developed, until the new fund is fully vested. If a donor would like to fully fund a new program right away, AOS requests that the donor provide additional funding to cover costs of the program for the first five years, beyond what is available as per the AOS’s Endowment Policy.
  4. For gifts that are pledged over a period of time for the purpose of establishing a new restricted purpose or named fund, AOS will not establish the new fund until the entire gift amount has been received. Unless an agreement is reached with the donor upon acceptance of the pledge, the pledge payment schedule will not exceed 5 years. If the full gift amount is not received after five years, the funds already received will be added to the AOS unrestricted endowment fund, unless otherwise specified in the gift agreement.

1 The AOS ‘s endowment fund is a Council designated unrestricted investment pool.