According to the Pennsylvania Land Trust Association, a written agreement is needed for: Consider other issues and points of Philanthropy Works when you design your formal agreement, writing: Here are some examples of Lynne Wester`s language at Donor Relations Guru for reviewing you by your general counsel and then on the spot in your gift agreement: If at some point the donor does not behave himself without properly considering public morality and progress , or if the donor commits an act or is involved in a situation or is involved in a situation or event that tends to degrade the donor in the Community, or that puts the donor in public contempt or public scandal or which seriously damages the reputation or activity of the charity, whether information is made public or not , the charity has the right to withdraw the donor`s recognition rights, as provided for in this gift contract. Look at an example of an example gift deal example from the University of Alabama at Birmingham provided by the Association of Gift Relations Professionals here. A donation contract, which should not be confused with a gift acceptance policy, is expressly used to spell and document what the donor expects and what the non-profit organization undertakes to do. Any gift that reaches the most important gift status defined by your organization should require a gift agreement, even at the monthly donation level. A full donation agreement can ensure that your non-profit organization and donor are on the same side and match the various aspects of the main gift. Gift contracts are concluded and signed to avoid misunderstandings and show your donor that you are interested and appreciated and important. In a donation contract entered the most important details of the relationship of the parties: things like the identity of the parties, a description of the donation and, if you wish, things like the form of receipt that was given and the intended use for the donation. A good donation contract also deals with withdrawal (if the donation can be withdrawn) and cost liability. Donation agreements in the United States are governed by the internal income code, which is overseen by the Internal Revenue Service (IRS).