Public Documents

Gift Acceptance Policy


Policy Statement – NORTHEASTERN PENNSYLVANIA EDUCATIONAL TELEVISION ASSOCIATION (“WVIA”) solicits and accepts gifts that are consistent with its mission and that support its core programs, as well as special projects.  The Gift Acceptance Policy set forth herein (the “Policy”) outlines its procedures and guidelines for accepting gifts from its supporters. All gifts made to WVIA will be accepted in accordance with the Policy.



A.  General Policy – Donations will generally be accepted from individuals, partnerships, corporations, foundations, government agencies, or other entities, without limitations.

  1. WVIA 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.
  2. In the course of its regular fundraising activities, WVIA will accept donations of money, real property, personal property, stock, and in-kind services.
  3. Certain types of gifts must be reviewed prior to acceptance due to the special liabilities they may pose for WVIA.


B.  Basic Terms for Acceptance – When considering whether to solicit or accept gifts, the organization will consider the following factors.

  1. Values—whether the acceptance of the gift compromises any of the core values of WVIA.
  2. Compatibility—Whether there is compatibility between the intent of the donor and the organization’s use of the gift.
  3. Public Relationships—whether acceptance of the gift damages the reputation of WVIA.
  4. Primary Benefit—whether the primary benefit is to WVIA, versus the donor.
  5. Consistency—Is acceptance of the gift consistent with prior practice?
  6. Form of Gift—Is the gift offered in a form that WVIA can use without incurring substantial expense or difficulty?
  7. Effect on Future Giving—Will the gift encourage or discourage future gifts?


All decisions to solicit and/or accept potentially controversial gifts will be made by the President and CEO in consultation with the Executive Committee of the Board. The primary consideration will be the impact of the gift on the organization.


C.  Use of Legal Counsel – WVIA will seek the advice of legal counsel in matters relating to acceptance of gifts when appropriate. Review by counsel is recommended for:

  1. Gifts of securities that are subject to restrictions or buy-sell agreements.
  2. Documents naming WVIA as trustee or requiring WVIA to act in any fiduciary capacity.
  3. Gifts requiring WVIA to assume financial or other obligations.
  4. Transactions with potential conflicts of interest.
  5. Gifts of property which may be subject to environmental or other regulatory restrictions.

D.  Restrictions on Gifts – WVIA will not accept gifts that:

  1. would result in WVIA violating its corporate bylaws;
  2. would result in WVIA losing its status as an IRC § 501(c)(3) not-for-profit organization;
  3. are too difficult or too expensive to administer in relation to their value;
  4. would result in any unacceptable consequences for WVIA; or
  5. are for purposes outside WVIA’s mission.

Decisions on the restrictive nature of a gift, and its acceptance or refusal, shall be made by the President and CEO in consultation with the Executive Committee of the Board.

E.  Gifts Generally Accepted Without Review – WVIA will accept gifts of the following type:

  1. 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.
  2. 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 WVIA’s Investment 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 President and CEO in consultation with the Executive Committee.
  3. Bequests and Beneficiary Designations under Revocable Trusts, Life Insurance Policies, Commercial Annuities and Retirement Plans – Donors are encouraged to make bequests to WVIA under their wills, and to name WVIA as the beneficiary under trusts, life insurance policies, commercial annuities and retirement plans.
  4. Charitable Remainder Trusts – WVIA will accept designation as a remainder beneficiary of charitable remainder trusts.
  5. Charitable Lead Trusts – WVIA will accept designation as an income beneficiary of charitable lead trusts.

F.  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:

  1. Tangible Personal Property – The President and CEO in consultation with the Executive Committee shall review and determine whether to accept any gifts of tangible personal property in light of the following considerations:
    1. Does the property further the organization’s mission?
    2. Is the property marketable?
    3. Are there any unacceptable restrictions imposed on the property?
    4. Are there any carrying costs for the property for which the organization may be responsible? Is the title/provenance of the property clear?
  2. Life Insurance – WVIA will accept gifts of life insurance where WVIA 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.
  3. Real Estate – All gifts of real estate are subject to review by the President and CEO in consultation with the Executive Committee. Prior to acceptance of any gift of real estate other than a personal residence, WVIA 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:
    1. Is the property useful for the organization’s purposes?
    2. Is the property readily marketable?
    3. Are there covenants, conditions, restrictions, reservations, easements, encumbrances or other limitations associated with the property?
    4. Are there carrying costs (including insurance, property taxes, mortgages, notes, or the like) or maintenance expenses associated with the property?
    5. Does the environmental review or audit reflect that the property is damaged or otherwise requires remediation?



A.  Gift Reporting and Valuation – WVIA will record and value all gifts in accordance the Internal Revenue Code of 1986 (as amended, the “Code”), the Treasury Regulations promulgated thereunder and the Pennsylvania Non-Profit Corporation Law.

B.  Gift Classifications – Gifts to WVIA fall into two general categories:

  1. Unrestricted Gifts: Gifts to WVIA which do not contain restrictions on their use will be classified as “Unrestricted”.
  2. Restricted Gifts: Gifts to WVIA in which the donor has restricted the use of the gift to a specific purpose will be classified as “Restricted”. Gift agreements between the donor and WVIA which contain restrictions must contain an “Alternative Use Clause”.  Examples of “Alternative Use Clause” language are included in Appendix A, attached.

C.Gift Agreements – Donors who make gifts to WVIA (other than in the form of cash or publicly traded securities, unless the gift of cash or publicly traded securities is “Restricted”) will be required to enter into a Gift Agreement with WVIA. The purpose of the gift agreement is to:

  1. document the donor’s intent;
  2. delineate the responsibilities of the donor;
  3. ensure compliance by WVIA with any donor restrictions; and
  4. delineate the responsibilities of WVIA including provision of donor recognition (naming). 

All Gift Agreements containing donor restrictions on the use of the gift must include an “Alternative Use Clause”. The President and CEO in consultation with the Executive Committee must approve all gift agreements prior to execution. Gift Agreements and/or naming recognition may be withdrawn at the discretion of WVIA:

  1. in the event of any default in payment of the gift; or
  2. in the unlikely event WVIA determines in its reasonable and good faith opinion that circumstances have changed such that the naming recognition offered to the donor would adversely impact the reputation, image, mission or integrity of WVIA, its management, or Board, in the event of a continued association with Donor and the continuation of the naming recognition.

Upon any such termination of a Gift Agreement and/or Naming recognition, WVIA shall have no further obligation or liability to donor and shall not be required to return any portion of the gift already paid.  WVIA, however, may in its sole and absolute discretion determine an alternative recognition for the portion of the gift already received.


If during the useful life of a named facility, the facility is transferred or conveyed from WVIA, closed, deconstructed, destroyed or severely damaged, significantly renovated, upgraded, or modified; relocated, or replaced, then the Naming recognition will cease.  In such event, however, the Donor, if available, and in consultation with and as mutually agreed by WVIA, will have the right, for no additional payment, to have another available and equivalent station facility named after the donor.


D.Monitoring Restricted Gifts – The CEO is responsible for ensuring that WVIA remains in compliance with any donor restrictions on gifts made to WVIA.

E. Record-Keeping and Reporting – Record-keeping and reporting of gifts to WVIA shall be consistent with WVIA’s prevailing accounting procedures and methodology in effect. The Finance Committee of the Board will provide periodic reports to the Board regarding all gifts made to WVIA.




A. Confidentiality – Information learned by any WVIA Board member, employee, contractor, agent or volunteer about a donor or a donor’s assets or philanthropic intentions will be held in strict confidence. All donors will be encouraged to notify WVIA of their gifts, whether outright or planned/estate gifts, including bequests, and all such information will be kept confidential unless WVIA obtains written permission to release such confidential information from the donor or his or her counsel.


B. Use of Donors’ Names – For marketing purposes, WVIA will obtain advance written approval from each donor prior to publicizing any gifts made by the donor.





A. Implementation – The Executive Committee of the Board is authorized to develop and adopt written guidelines to implement the Policy.


B. Revision – This Gift Acceptance Policy will be periodically reviewed by the Board and may be amended in writing by the Board.


Reviewed 03/18 by the WVIA Board of Directors

Appendix A – Examples of “Alternative Use Clause” language


WVIA Public Media Gift Acceptance Policy specifies that Gift Agreements between a donor and WVIA, which contain restrictions, must contain an “Alternative Use Clause”.  Alternative Use language sets forth mutually agreed upon guidance about WVIA's use of funds in unforeseen circumstances, while maintaining the donor’s general charitable purposes.


Alternative Use Clause example #1:

If unforeseen circumstances should alter or change WVIA’s ability to expend gift funds in accordance with the Donor’s intent, WVIA will consult with the Donor to redirect remaining Gift proceeds to areas most consistent with the Donor’s wishes. If WVIA is unable to reach Donor, or if Donor is no longer able to make such direction, then WVIA will make reasonable effort to consult with the Donor's heirs or assigns to provide for other use(s) for such Gift proceeds.


Alternative Use Clause example #2:

If, in the opinion of the President and CEO or the Executive Committee of the Board of WVIA, all or part of the gift funds cannot, in the future, be applied usefully to the above purposes, it may be used for any related purpose which, in the opinion of the President and CEO in consultation with the Executive Committee of the Board, will most nearly accomplish the wishes of the Donor as expressed herein.


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