The Maine Sporting Camp Heritage Foundation is designated by the Internal Revenue Service as a 501(c)3 Public Charity. Donations are tax deductible to the extent allowed by IRS law. Please consult your tax accountant for further information.
The Maine Sporting Camp Heritage Foundation has adopted the following policy and guidelines regarding the acceptance of all donations:
Donations Irrevocable When Made
Tax deductible contributions must be irrevocable; therefore, all donations are non-refundable and non-transferable.
Unrestricted and Restricted Donations
Maine Sporting Camp Heritage Foundation gratefully accepts contributions to support our overall mission and also recognizes the desire by some donors for Maine Sporting Camp Heritage Foundation to restrict the use of their donations to specified purposes, such as particular project, program or other important causes.
Donations made in response to a solicitation by the Maine Sporting Camp Heritage Foundation for a specific purpose stated in the appeal, are considered to be restricted to the purpose so stated. Restricted donations are used to support the purpose for which they were originally intended until that purpose has been satisfied, after which any excess funds are used for other purposes consistent with Maine Sporting Camp Heritage Foundation mission.
Applicability of Donor Restrictions
Maine Sporting Camp Heritage Foundation strives for transparency and clarity in our materials and through communications with our staff and deputized fundraisers. Unless donor restrictions are clearly specified at the time of donation, donations will be considered available to impact every aspect of Maine Sporting Camp Heritage Foundation’s overall mission, including as examples, but not limited to, the types of purposes described in materials presented to donors.
When a donor explicitly states an intention to restrict donations to a specific purpose, Maine Sporting Camp Heritage Foundation uses all reasonable efforts to follow the donor’s intent. However, a donation restricted only for the personal benefit of, or use by, an individual would not be tax deductible and therefore such restriction cannot be accepted. Instead, donors may express a preference that the donation be used toward a particular purpose, and thereby support a particular deputized fundraiser’s or other individual’s participation with Maine Sporting Camp Heritage Foundation in accomplishing that purpose.
Maine Sporting Camp Heritage Foundation will use reasonable efforts to consider donor preferences, but does not believe its donors would want it to be so detailed in the application of preferences so as to inhibit, or unnecessarily increase the cost of, accomplishing the broader purpose for which the donation was made. Therefore, in the reasonable use and application of donations, numerous practical changes may be necessary. Maine Sporting Camp Heritage Foundation considers this to be consistent with the donor’s intent as long as the overall mission of Maine Sporting Camp Heritage Foundation is appropriately furthered. Examples include, but are not limited to: (1) changes in the timing, quantity, costs, or the composition of potential projects, programs or approaches, or (2) other changes in the timing or delivery of intended projects, programs, services and benefits. Whether these practical circumstances are reiterated or not, donations are considered to be intended for practically broad purposes even when possible discrete projects, programs or activities are presented as examples in written solicitation materials or in discussions with donors.
If donors’ written requests for restricted purposes or preferences appear to be impractically precise or inconsistent with Maine Sporting Camp Heritage Foundation purposes, Maine Sporting Camp Heritage Foundation may decide that it should not accept such donations, although it is expected that such situations will be rare.
