Which element is included in donation policies?

• A. Public disclosure of donor identities.
• B. Donation approval workflows.
• C. Tax treatment of gifts.
• D. Gift acceptance criteria, conflict checks, and approval workflows.

Answer: (D)

Donation policies establish how gifts are assessed and approved. The strongest element to include is gift acceptance criteria along with checks for potential conflicts of interest and a clear approval workflow. This combination ensures gifts are evaluated consistently, ethically, and with proper governance before they are accepted, which helps prevent adverse situations and provides a documented trail of accountability.

Public disclosure of donor identities isn’t a standard requirement in donation policies and often depends on an organization’s privacy practices. Tax treatment of gifts is usually addressed in financial or donor-relations policies rather than the core donation policy itself.