| name | donation-agreement |
| title | Donation Agreement |
| description | Drafts a U.S. Donation Agreement governing charitable transfers of cash, property, or securities from a donor to a 501(c)(3) nonprofit. Enforces IRC § 170 tax compliance, IRS substantiation thresholds, restricted/unrestricted use terms, and cy pres fallback. Use when documenting charitable gifts, restricted endowments, naming-rights donations, or conditional pledges requiring formal memorialization. |
| author | CaseMark |
| author_url | https://github.com/CaseMark/skills/tree/main/skills/legal/donation-agreement |
| license | Apache-2.0 |
| version | 0.1.0 |
| execution_mode | open |
| jurisdiction | us |
| practice | nonprofit |
| language | en |
Donation Agreement
Formalizes a charitable transfer from donor to nonprofit with IRC § 170 compliance and protections for both parties. Target 5–10 pages; complex endowment or real property gifts may run longer.
Prerequisites
Gather before drafting:
- Donor — legal name, address, entity type (individual/corporation/trust), TIN
- Recipient — legal name, address, 501(c)(3) status (public charity vs. private foundation)
- Donation — cash amount or non-cash property description with fair market value
- Appraisal — qualified independent appraisal if non-cash > $5,000
- Restrictions — unrestricted, purpose-restricted, or endowed; conditions (matching funds, naming rights)
- Governing state — for choice of law and venue
Document Structure
1. Parties & Recitals
- Full legal names, addresses, entity types for Donor and Recipient
- Recipient's 501(c)(3) classification (public charity vs. private foundation — affects deduction limits)
- Recitals: charitable intent, mission alignment, donation purpose
2. Description of Donation
| Asset Type | Required Detail |
|---|
| Cash | Amount (numerals + words), currency, schedule (lump sum/installments) |
| Real property | Legal description, parcel number, encumbrances, title status |
| Personal property | Description, condition, quantity, FMV per appraisal |
| Securities | Type, quantity, issuer, transfer method (DTC/certificate) |
| IP | Rights transferred, registration numbers |
| In-kind | Nature, scope, valuation methodology |
Include delivery method, transfer date, and conditions precedent.
3. Terms and Conditions
- Unrestricted — recipient may use for any exempt purpose
- Restricted — permitted uses, prohibited uses, time period
- Irrevocability — irrevocable upon acceptance (required for deduction)
- Cy pres — if purpose becomes impossible/impractical, funds redirect to substantially similar charitable purpose
- Endowment vs. expendable — whether principal must be maintained
