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Gifts In Kind, of Service & Property


Gifts in Kind

WPAOG may accept non-cash donations of materials, logistical support, or long-lived assets. Gifts in Kind must be approved by the benefitting institution (the WPAOG or West Point) before the gift is given. The approval process with West Point usually takes two to six weeks for gifts under $500,000 and approximately six months for gifts greater than $500,000 since these gifts must be approved by the Secretary of the Army.  Gifts in kind include such items as equipment, software, meals, plane tickets, printed materials, etc.  The donor, when offering the gift, must provide the WPAOG with the estimated value of the gift.  The Internal Revenue Service allows a tax-deduction for these gifts and the WPAOG will credit the donor’s gift record with the estimated value of the gift. As per IRS regulation, the gift receipt will indicate that the gift was given but NOT reflect the estimated value of the donation.

Gifts of Service

WPAOG accepts waivers of professional fees for services such as legal, consulting, etc. Gifts of Service must be approved by the benefitting institution (the WPAOG or West Point) before the gift is given and are not considered Gifts in Kind.  Once approved, official procedures require that the donor sign a “Gratuitous Service Agreement” with the benefitting user at USMA or the WPAOG . The approval process with West Point usually takes two to six weeks for gifts under $500,000 and approximately six months for gifts greater than $500,000 since these gifts must be approved by the Secretary of the Army.   The WPAOG will give gift credit for these gifts and acknowledge the donor appropriately. However, the Internal Revenue Service does not allow a tax deduction for gifts of time or services.

Gifts of Property

WPAOG accepts gifts that may be either real or tangible personal property.  Gifts of Property must be approved by the benefitting institution (the WPAOG or West Point) before the gift can be accepted. The approval process with West Point usually takes two to six weeks for gifts under $500,000 and approximately six months for gifts greater than $500,000 since these gifts must be approved by the Secretary of the Army. All gifts with a value greater than $5,000 must be accompanied by an appraisal made within 60 days of the gift and an IRS Form 8283.  This form and the appraisal substantiate a charitable deduction.  The WPAOG will give the donor gift credit for the appraised amount.  Our Gift Acceptance Policy provides further guidance if you are considering this type of gift.

For more information, contact the Gift Operations Office at 845.446.1658 or giftoperations@wpaog.org .