In-Kind Contributions – Caution Needed for Donors and Charities

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Professionals

Practice Areas

Dianne Chipps Bailey
Robinson Bradshaw Publication
May 19, 2016

Donations of household items, collectibles and other personal property by individuals represent an important source of philanthropic support for many operating public charities. In-kind contributions may provide both a revenue stream and assets used to advance the recipient charity’s mission. Following is a high-level discussion of a few key considerations for individual donors who make in-kind contributions and the operating charities that receive them.

Individual Donors

Recipient Charities

A number of important issues related to in-kind contributions are beyond the scope of this memorandum including, without limitation, contributions of services, in-kind donations by businesses, as well as considerations related to donations of conservation property, historical facades, taxidermy property, vehicles, inventory and other special assets. 

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