Purpose

The purpose of this policy is to establish guidelines for the acceptance of gifts to Catholic Charities of the Diocese of Pittsburgh. As a Catholic charitable organization, Catholic Charities encourages the solicitation and acceptance of gifts that enable it to fulfill its Mission. Charitable gifts are an important source of annual revenue to deliver programs to the six counties Catholic Charities serves. They are also an important source of revenue to help accomplish capital and special projects periodically. The Mission of Catholic Charities is as follows; Inspired by Jesus’ teachings and focused on lasting solutions, we serve our communities’ critical needs with compassion, healing, and hope.

General Policies

The cultivation and solicitation of gifts are essential to Catholic Charities’ effectiveness and growth. The most useful support for Catholic Charities is unrestricted funds. Unrestricted funds enable the agency to make sure that the most pressing needs of the agency are met. In accepting gifts for restricted purposes, Catholic Charities will value and protect both its integrity and the wishes of the funder.

Whenever a gift, because of its source, conditions or purpose, could expose Catholic Charities to reputational harm, extend the agency’s resources beyond its strength, or involve the agency in new and unexpected responsibilities, the Chief Development Officer will consult with the Chief Executive Officer and the members of the Development Committee of the Board of Directors, to determine whether the gift is appropriate to accept.

Any donor or prospective donor may request and receive a copy of the gift acceptance policy. Genuine charitable intent on the part of the donor is paramount.

The Catholic Charities Development Department will keep adequate gift records to substantiate donor intent and gift designations.

Although representatives of Catholic Charities will provide appropriate assistance, the ultimate responsibility regarding evaluations, tax deductibility, local/state/federal taxes and/or federal legal compliance issues regarding commitments rests with the donor.

No person on behalf of Catholic Charities will accept any gift that violates the provisions of the Internal Revenue Code or any federal or state law.

Catholic Charities will not accept any gifts which would jeopardize its tax-exempt status.

Confidentiality & Privacy

All information concerning donors and prospective donors, including their names, names of beneficiaries, amount of the gift, size of their estate, etc., will be kept strictly confidential by Catholic Charities, its Development Department personnel, and Board of Directors unless granted permission by the donor to release such information or as required by law.

Requests by donors for anonymity will be honored. Catholic Charities respects its donors’ privacy. Information concerning gifts, personal information, etc. will not be shared with other parties except as needed to carry out activities and programs. Donor’s personal information is kept confidential and is not sold or given to outside parties.

Methods of Giving

Catholic Charities makes a variety of methods of giving available for donors to choose including gifts of cash, pledges, securities, planned giving, and tangible property.

Gift of Cash

Catholic Charities accepts gifts in the form of cash, checks or credit/debit cards. Checks should be made payable to Catholic Charities or its subsidiary. In no event shall a check be made payable to an individual who represents Catholic Charities. Credit Card contributions can be made online at the secure website: ccpgh.org. There is also the option to structure a regular, continued contribution with a form on the agency website.

ACH and Wire Transfers

Catholic Charities accepts ACH transfers into its bank account and can provide transfer documentation to entities or donors wishing to contribute in this way.

Pledges

A gift pledge may be payable in a single payment or over an extended period of time. All donors must complete a signed pledge form or confirm the pledge in writing.

When a donor makes a pledge, it will be recorded in the donor database noting the pledge amount, date, payment schedule, and purpose. Donors should complete and sign a gift or pledge agreement form detailing the purpose for the gift, payment schedule, and how they wish their names to appear in donor recognition materials. If the pledge is not fulfilled after 6 months, a reminder notice will be mailed to the donor. If the pledge is still outstanding after 9 months, a second reminder will be sent to the donor. After 12 months, if the pledge is still not fulfilled, a call will be made to the donor. If after all outreach attempts that payment still does not occur, the pledge will be written off.

If the donor indicates that they will make payments on a set a schedule and later misses payments for two months in a row, a notice will be mailed to the donor. If payment still fails to come through after three more months, another letter will be sent and then followed up with a phone call. The balance will then be written off if there is still no response from the donor.

Multiyear pledges for major gifts are encouraged, but for no more than five years. Catholic Charities will encourage prospective donors to seek professional advice regarding all tax-related matters. It shall be the responsibility of the donor to obtain any necessary appraisals, file appropriate tax returns, and defend any challenges to claims for tax benefits.

Matching Gifts

Matching gifts from a donor’s employer will follow the employee donor designation if permitted within corporate matching gift guidelines. The employee’s gift plus the matched amount from the corporation count toward the employee’s giving total not the corporation’s for recognition purposes. It is often the case that the corporation’s match is not paid within the same fiscal year. In these cases, the employee will receive recognition as if received; however, the gift record will show the payment as outstanding.

Gifts of Securities

Gifts of securities may be made by contacting the Development Department, who will facilitate the gift by providing delivery instructions to deliver into the Catholic Charities’ brokerage account. Securities also may be transferred to Catholic Charities by a transfer agent who then sends them directly to the brokerage account for liquidation.

Gifts of securities will be credited at fair market value on the date of receipt.

This date is defined as the date the securities are delivered in negotiable form to Catholic Charities or its agent or the date they are placed in an account or registered in the name of Catholic Charities. Brokerage fees, as well as changes in value of securities after their receipt, are considered operating costs of Catholic Charities and do not affect the value credited to the gift.

It is Catholic Charities’ general policy to liquidate all gifts of marketable securities promptly upon receipt, unless otherwise directed by the Finance/Executive Committees of the Board of Directors.

Gift of Tangible Property

Gifts of tangible personal property should have a use related to Catholic Charities’ tax-exempt purposes. Gifts of real estate, jewelry, artwork, collections, equipment and software must be approved by the Development Committee of Catholic Charities and presented to the Board of Directors for final approval.
If gifts are sold, Catholic Charities will follow all IRS requirements for disposing of gifts of tangible personal property and filing appropriate tax reporting forms. In this instance, a tax accountant will be consulted to ensure all applicable laws are followed and forms are filed. Any gift of property worth more than $5,000 will require an authorized appraisal, which should be paid for by the donor.

In the event that a gift of tangible personal property is accepted by Catholic Charities, the Internal Revenue Service requires that the donor carry the responsibility for valuing the property for tax deduction purposes.

In-kind Gifts of Goods

Catholic Charities is grateful to receive in-kind gifts such as gifts that align with the agency’s mission and augment Catholic Charities programs. (i.e. , office supplies, household goods, food, clothing, diapers, hygiene items and infant/mother needs to name a few).

According to the IRS Service Code regarding tax deduction for such items, Catholic Charities is not permitted to assign a value to in-kind gifts. The assigned value must come from the donor. Upon acceptance of the donation, Catholic Charities will provide the appropriate paperwork for the donor to complete and supply the donor with a copy of the receipt. As a general policy, Catholic Charities will provide a formal acknowledgement letter for goods received by listing the goods but not stating a value. If donors are unsure of the value of the donation they should seek consultation from their own tax advisors as to the tax-deductibility of in-kind gifts. Please note donated services are not tax deductible services.

Gifts of $5,000 or more will be receipted at the fair market value placed on them by a qualified independent appraiser employed by the donor as required by IRS.

A published retail price list may be used for corporations donating new equipment.

Planned and Deferred Giving

Planned and Deferred giving allows a donor to make a gift commitment to Catholic Charities but to delay delivery of the final benefit of the gift until a later time. Possible gifts include, but are not limited to, insurance policies, bequests, charitable remainder trusts, and gift annuities. Donors who make planned or deferred gifts may receive tax and/or life income benefits.

Some types of planned gifts, such as remainder trusts and gift annuities, result in lifetime incomes for the donor and/or other beneficiaries. Some may entail reduction of income taxes, capital gains taxes, and estate taxes. Detailed information about planned and deferred giving opportunities is available from the Chief Development Officer.

If needed, Catholic Charities will consult with Legal Counsel or the Development Committee, to ensure all legal requirements are followed and that the gift is in the best interest of the donor and the agency.

Insurance Policies

Catholic Charities will only accept these gifts if it is made both owner and beneficiary of an insurance policy, unless it is in the form of a policy named for Catholic Charities as beneficiary as a planned gift. Catholic Charities will credit the gift for recognition purposes at the cash surrender value of the policy rather than the face value. If the donor pays further premiums on the policy, Catholic Charities will credit the donor with the entire amount of each premium. If Catholic Charities pays the premiums, the payments are considered operating expenses, and increases in the cash surrender value are not credited to the donor.

Foundation, Corporation, and Government Funding

Catholic Charities recognizes the value of collaboration with community entities including foundation, corporation, and government funding opportunities. Catholic Charities understands that these entities look for mutual benefits in their gifting arrangements. Catholic Charities will enter into a relationship with these parties, as long as the support does not jeopardize the integrity of Catholic Charities mission or values. Additional Guidelines include:

• Catholic Charities will maintain complete control of all funds (this is the same for any funds received from donors).
• Will not endorse any products.
• Acknowledgment for major support will be developed in cooperation with the funder and will be consistent with the level of support and Catholic Charities’ Mission and purposes. Catholic Charities will develop recognition opportunities that are appropriate and meaningful for both the funder and Catholic Charities.
• Catholic Charities’ name and programs will not be used for commercial purposes unless a negotiated Memorandum of Understanding is created and signed.
• These funds often require special management and reporting. The Development Department will collaborate with Program and Finance Teams to ensure all required reports are submitted by expected deadlines and include outcome measurements consistent with donor intent.

Other Forms of Gifts

Catholic Charities may also accept gifts of other items, such as gift annuities, limited
partnerships, mortgages and notes, patents, and copyrights. All of such gifts can be assigned a fair value and be sold, and each will be credited at its fair value. Acceptance of such gifts will be evaluated on a case-by-case basis and will be approved by the CEO and the Development Committee of the Board of Directors.
Catholic Charities may accept gifts of services, but Catholic Charities retains discretion with respect to whether and to what extent such services will be credited for recognition purposes.

Approved by the Catholic Charities Diocese of Pittsburgh Board of Directors on September 24, 2025.