16 – Gift Acceptance Policy

PGTS Standard

New GAP Requirement

As of January 1, 2023, every Planned Giving & Trust Services accredited organization must have its own gift acceptance policy (GAP). Even God has a GAP, and his policy first appeared in Genesis 4 when Abel’s gift was accepted, and Cain’s gift was rejected. Gift acceptance policies are necessary to guide gift officers as they work with donors so they know how to respond when various types of gifts are offered.

While the GAP should include details of what types of gifts your organization may accept, including cash and non-cash gifts, this article aims to give some Biblical principles that can help guide your organization in crafting its own policy.

Notable Gifts in Scripture that Were Accepted

The Bible has many examples of gifts given to God for various purposes. Abraham gave a tithe to Melchizedek after being delivered from his enemies (Genesis 14:20). Elijah gave a gift on Mount Carmel to show who the One True God was (1 Kings 18). Hannah gave her son Samuel because God granted her prayer (1 Samuel 1:27). The rebuilding of the second temple in Jerusalem was financed by planned gifts from heathen and gentile kings and the friends and neighbors of the Jews in Babylon (Ezra 1:6, Ezra 6:14). In the New Testament the boy’s lunch of five barley loaves and two fish were given to feed the hungry (John 6:9). Mary of Bethany’s gift to Jesus of an alabaster box of precious fragrant ointment to prepare Him for His burial (Matthew 26:7-12). Zacchaeus gave half of his wealth to the poor (Luke 19:8). Barnabas sold his land and brought the money to the apostles to be distributed to anyone who had need (Acts 4:37).

Notable Gifts in Scripture that Were Not Accepted

Sadly, there are also many examples of gifts that were given that God did not accept. Cain was the first gift that was not accepted since he refused to follow God’s directions and made his own rules (Genesis 4:5). The sons of Aaron, Nadab, and Abihu, offered strange fire that was rejected by God and resulted in their death (Leviticus 10). Ananias and Sapphira’s spirit of not giving all and lying about it resulted in their deaths (Acts 5).

It can be challenging to discern when a gift should be accepted and when it should not, especially since we cannot always clearly know what is in the giver’s heart. The following nine Biblical principles can help your organization as it develops its own GAP, thereby better determining which gifts should be accepted and which should be politely turned down.

1. Scripture should be the basis for all gift acceptance policies.
2. Gifts from God will always be a blessing to the organization. “Every good gift and every perfect gift is from above, and comes down from the Father of lights, with whom there is no variation or shadow of turning.” James 1:17 NKJV. Sometimes a blessing, or curse, from God may not be immediately apparent and will require further investigation and prayer before deciding whether to accept or reject a gift.
3. All gifts must advance and support the organization’s mission and not be a liability.
4. The sustainability of every gift should be considered before acceptance.
5. All gifts must be in harmony with scriptural principles, and a gift that involves Biblical compromise is not a gift from God.
6. All gifts must be legal in the country where they are received.
7. All gifts must enhance and protect the organization’s reputation and mission in the community. Gifts may be legal, but some could damage the church’s reputation in the community, so these gifts should be avoided.
8. All gifts of real estate must be inspected for environmental pollution before the contribution is accepted. Even if not required by the local government, inspecting hazardous materials is essential. If a gift of real estate is used by church members but contains environmental pollution, the church would not want members to be exposed to this health hazard.
9. Gifts given by Seventh-day Adventist church members should be held to a higher standard than those who are not members. Scripture clearly states that gifts from Seventh-day Adventist Church members who actively receive income from depraved sources should not be accepted.

“There shall be no ritual harlot of the daughters of Israel, or a perverted one of the sons of Israel. You shall not bring the wages of a harlot or the price of a dog to the house of the LORD your God for any vowed offering, for both of these are an abomination to the LORD your God. Deuteronomy 23:17-18 NKJV

Ellen White Provides Additional Guidance

“The liquor interest is a power in the world. It has on its side the combined strength of money, habit, appetite. Its power is felt even in the church. Men whose money has been made, directly or indirectly, in the liquor traffic, are members of churches, “in good and regular standing.” Many of them give liberally to popular charities. Their contributions help to support the enterprises of the church and to sustain its ministers. They command the consideration shown to the money power. Churches that accept such members are virtually sustaining the liquor traffic. … But above the tribunal of the church is the tribunal of God. He who declared to the first murderer, “The voice of thy brother’s blood crieth unto Me from the ground” (Genesis 4:10), will not accept for His altar the gifts of the liquor dealer. His anger is kindled against those who attempt to cover their guilt with a cloak of liberality. Their money is stained with blood. A curse is upon it.”

White, E. G. (1905). “The Ministry of Healing” (p. 340). Pacific Press Publishing Association.

Some examples of depraved modern-day sources would include;

a. Alcohol
b. Fraud
c. Gambling
d. Human trafficking
e. Pornography
f. Prostitution
g. Recreational Illegal Drugs
h. Tobacco

New members or backslidden members returning to the church may have wealth received from one of the above sources. If they have forsaken these sources of income and, with a change in heart, now want to support God’s mission, these gifts should be accepted (Matthew 26:7, Luke 19:8).

Correct answers are not nearly as important as asking the right questions. If the wrong questions are asked, wrong conclusions may result even with the right answers. The above principles are intended to be talking points for your discussion as your organization prepares or revises its GAP.

For a detailed discussion on the more technical aspects of creating a GAP, please see the NAD PGTS Webinar on Gift Acceptance Policy. LuAnn Davis, Vice President for Advancement at Union College in Lincoln, Nebraska, gave an excellent presentation on developing and maintaining an organization’s GAP. You may find the free recorded webinar and many others, at staff.willplan.org/certification/cpe-opportunities/webinars

The American Council on Gift Annuities also has a webinar planned for this topic on February 27 at 1 p.m. eastern. Click here for more information about the one-hour webinar. 

Each of these webinars is eligible for 1 CPE.

Click here for an Example of a GAP.