Gift Policy & Donation Review – Non-profit Organization, Terms & Excel | Word/PDF

Gift policy and donation review for non-profit organizations. An editable and administrative document package for boards that want to establish internal procedures for offered gifts, given conditions, decision-making authority, conflicts of interest, and follow-up. The package includes Word templates, searchable PDF versions, and an Excel register. It is distinct from a pure receipt template or a donation register of already received gifts.

Which organizations is the gift policy suitable for?

For Swedish non-profit organizations that handle offers of money, goods, or other assets and need internal governance on which gifts can be accepted and how conditions are followed up. The conditions must always be checked against the organization's actual bylaws, purpose, decision-making authority, and, if necessary, special formal requirements. For property, clawbacks, larger values, or special conditions, individual legal and accounting advice may be needed. An internal template does not create the authority to accept gifts.

All documents in the package

Excel: nine tabs and nine key metrics

Overview, Gift Cases, Gift Review, Conditions, Decisions, Use, Controls, Feedback, and Read Me. Excel's nine tested formulas count registered gift offers, manually marked received gifts, reviews, conditions, accepted and rejected decisions, verified use, completed verification, and sent feedback. The register has status lists and empty registers for the customer's own data. Excel does not determine tax deductions, tax credits, the civil law validity of the gift, accounting, or valid authority, and contains no automatic payment connection.

Workflow for the organization

1. Check bylaws and the authorized board function, and establish the gift policy through an actual decision.
2. Register the offered gift under a neutral case ID, and keep sensitive donor data out of shared working files.
3. Investigate conditions and any consideration, valuation, conflicts of interest, and administrative costs.
4. Let the authorized body accept, reject, or defer; document the actual outcome.
5. Check separately when money or property has actually been received and when accounting should occur.
6. Follow up on restrictive gift conditions and report only actually verified use.
7. Review whether names or the gift amount may be published at all according to GDPR and agreements.

Important legal and tax limitations

Gift or sponsorship? According to the Swedish Tax Agency's guidance, it is crucial whether the donor receives consideration and what value it has. Without consideration, a company's contribution is normally a gift, not automatically a deductible sponsorship expense.

Tax credit: The Swedish Tax Agency describes special conditions for legal entities' monetary gifts from 2026, including approved gift recipients and permitted purposes. Individuals have separate rules and requirements. The presence of a gift policy or gift receipt never in itself gives the right to a tax credit.

Fundraising and 90-account: A 90-account is not a general legal requirement for all fundraising. Swedish Fundraising Control has special conditions for organizations that actually hold a 90-account; this template is not a 90-account application.

Personal data: The organization must apply the General Data Protection Regulation when processing identifiable donor data. See IMY's guidance for organizations. Donor names, personal identity numbers, sensitive data, and bank information do not belong in an uncontrolled shared Excel register.

Frequently asked questions

Is it mandatory for all non-profit organizations to have a gift policy?

No, this is an internal governance template – not a general statutory standard document for all non-profit organizations. Special rules and conditions may apply to the individual organization.

Is every corporate gift deductible?

No. Gifts, sponsorship with consideration, and certain specially approved gifts have different rules. Tax credits for legal entities from 2026 require special conditions.

Can the organization accept gifts without a 90-account?

Yes, there is no general Swedish legal requirement that all organizations must have a 90-account to receive gifts. However, other rules and internal requirements may apply.

Is an offered gift received when the status is "Accepted"?

No. An internal decision, an actual transfer moment, and a receipt of acceptance are separate steps and must be documented separately.

Can I use the package to write tax certificates?

No. The package does not issue tax certificates or verify status as an approved gift recipient. For an actual gift receipt, there is a separate product.

Are English documents included?

An English User Guide is included, but the main templates are in Swedish and intended for Swedish organizations.

Related documents

For a receipt after an actually received gift, see Gift Receipt & Donation Register. For agreements with clear consideration, see Sponsorship Agreement. These documents serve other functions than the gift policy.

Version and source control

Version 1.0 – November 1, 2026. AI-assisted source review has been performed based on the Swedish Tax Agency, IMY, and Swedish Fundraising Control. No documented independent external legal review of this product version exists. The ZIP file is uploaded to Google Drive and later manually linked to Shopify Digital Products before publication.