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Gift In Kind Documentation

  • 1.  Gift In Kind Documentation

    Posted 12-11-2019 03:08 PM

    Thank you in advance on behalf of my colleague Mark Kain, Director of Information Services at Geisinger Health Foundation. He and I have been discussing this scenario and are curious to hear other insight and recommendations on how we might best proceed. 

    Recently in-kind donations were received by our child-life unit in our pediatrics department. The gift in kind acceptance form our Foundation received provided a description of the items that were donated along with an amount of $16,000 as valued by the staff member who accepted the donation. Please note that the donor was not seeking any type of credit or even an acknowledgment letter; however, we are being asked to record the in-kind gift in this amount.

    Regardless of whether or not the donor is seeking credit or an acknowledgment, is it customary to record an in-kind gift in the donor database of record without any corroborating documentation regarding value (i.e. is a basic acceptance form okay)?

    When our 990 forms are filed each year in-kind donations are included so I suspect value accuracy is paramount on some level. I look forward to any insight you may have about this particular situation. Thank you for your time.

    Anna Grbenick,
    Mark Kain,

    Anna Grbenick
    Senior Director, Stewardship and Donor Engagement
    Geisinger Health Foundation

  • 2.  RE: Gift In Kind Documentation

    Posted 12-11-2019 03:19 PM
    The short answer is no.  Recording donations of this sort without third-party supporting documentation is not standard.  At this level, your CFO would help determine what is needed.

    CASE Guidelines require a copy of an appraisal.  But as you note, a donor may not need that.  Therefore, a common practice is to research like items on the Internet to obtain validation of the estimated amount.  This practice will be incorporated in the new CASE Guidelines - I hope!


    John Taylor

    Big ideas; small keyboard