1. Sanctuary at ABQ solicits and accepts gifts that are consistent with its mission and that support its core programs, as well as special projects.
2. In the course of its regular fundraising activities, Sanctuary at ABQ will accept donations of money, real property, personal property, stock, and in-kind services. Please read description of the restrictions below.

3. Whereas there is the potential for controversy if certain gifts are accepted, the organization has adopted the following Gift Acceptance Policy:

4. Sanctuary at ABQ urges all prospective donors to seek the assistance of personal legal and financial advisors in matters relating to their gifts, including the resulting tax and estate planning consequences. The following policies and guidelines govern acceptance of gifts made to Sanctuary at ABQ for the benefit of any of its operations, programs or services.

5. Use of Legal Counsel— Sanctuary at ABQ will seek the advice of legal counsel in matters relating to acceptance of gifts when appropriate. Review by counsel is recommended for:      
     A. Gifts of securities that are subject to restrictions or buy-sell agreements.      
     B. Documents naming Sanctuary at ABQ as trustee or requiring Sanctuary at ABQ to act in any fiduciary capacity.         C. Gifts requiring Sanctuary at ABQ to assume financial or other obligations.      
     D. Transactions with potential conflicts of interest.      
     E. Gifts of property which may be subject to environmental or other regulatory restrictions.                                                                                  
6. Restrictions on Gifts—Sanctuary at ABQ will not accept gifts that
     (a) would result in Sanctuary at ABQ violating its corporate charter,
     (b) would result in Sanctuary at ABQ losing its status as an IRC § 501(c)(3) not-for-profit organization,
     (c) are too difficult or too expensive to administer in relation to their value,
     (d) would result in any unacceptable consequences for Sanctuary at ABQ, or
     (e) are for purposes outside Sanctuary at ABQ’s mission.  Decisions on the restrictive nature of a gift, and its acceptance or refusal, shall be made by our Business Development Committee, in consultation with the Executive Director.   Gifts Generally Accepted Without Review—   Cash. Cash gifts are acceptable in any form, including by check, money order, credit card, or on-line. Donors wishing to make a gift by credit card must provide the card type (e.g., Visa, MasterCard, American Express), card number, expiration date, and name of the card holder as it appears on the credit card. Marketable Securities. Marketable securities may be transferred electronically to an account maintained at one or more brokerage firms or delivered physically with the transferor's endorsement or signed stock power (with appropriate signature guarantees) attached. All marketable securities will be sold promptly upon receipt unless otherwise directed by Sanctuary at ABQ’s  Sponsorship Committee. In some cases marketable securities may be restricted, for example, by applicable securities laws or the terms of the proposed gift; in such instances the decision whether to accept the restricted securities shall be made by the Business Committee. Bequests and Beneficiary Designations under Revocable Trusts, Life Insurance Policies, Commercial Annuities and Retirement Plans. Donors are encouraged to make bequests to Sanctuary at ABQ under their wills, and to name Sanctuary at ABQ as the beneficiary under trusts, life insurance policies, commercial annuities and retirement plans. Charitable Remainder Trusts. Sanctuary at ABQ will accept designation as a remainder beneficiary of charitable remainder trusts . Charitable Lead Trusts. Sanctuary at ABQ will accept designation as an income beneficiary of charitable lead trusts.   Gifts Accepted Subject to Prior Review—Certain forms of gifts or donated properties may be subject to review prior to acceptance. Examples of gifts subject to prior review include, but are not limited to: Tangible Personal Property. The Business Committee shall review and determine whether to accept any gifts of tangible personal property in light of the following considerations: does the property further the organization’s mission? Is the property marketable? Are there any unacceptable restrictions imposed on the property? Are there any carrying costs for the property for which the organization may be responsible? Is the title/provenance of the property clear? Life Insurance. Sanctuary at ABQ will accept gifts of life insurance where Sanctuary at ABQ is named as both beneficiary and irrevocable owner of the insurance policy. The donor must agree to pay, before due, any future premium payments owing on the policy. Real Estate. All gifts of real estate are subject to review by the Business Committee. Prior to acceptance of any gift of real estate other than a personal residence, Sanctuary at ABQ shall require an initial environmental review by a qualified environmental firm. In the event that the initial review reveals a potential problem, the organization may retain a qualified environmental firm to conduct an environmental audit. Criteria for acceptance of gifts of real estate include: Is the property useful for the organization’s purposes? Is the property readily marketable? Are there covenants, conditions, restrictions, reservations, easements, encumbrances or other limitations associated with the property? Are there carrying costs (including insurance, property taxes, mortgages, notes, or the like) or maintenance expenses associated with the property? Does the environmental review or audit reflect that the property is damaged or otherwise requires remediation?