Can this be e-signed?

Yes. Electronic signatures are legally binding under the ESIGN Act and UETA when intent, consent, attribution, and record retention are satisfied (see 15 U.S.C. §7001 and UETA adoption). Ensure any consumer disclosure required by ESIGN is provided for consumer-facing transactions.

Is a notary required?

Not always. Notarization is commonly required for real property transfers and may be required by state law; check recording office rules where property is located and the state notary statutes.

How is tax substantiation handled?

For cash gifts $250+, obtain a contemporaneous written acknowledgment per IRC §170(f)(8). For noncash gifts, follow IRS rules and attach Form 8283 when required by the value thresholds.

What triggers backup withholding?

An incorrect or missing TIN on donor-provided forms can trigger backup withholding obligations; ensure donor SSN or EIN is accurate to prevent withholding and IRS notices.

How long must records be kept?

Keep records at least as long as IRS or industry rules require: typically a minimum of three years for tax records (IRC §6501(a)) and longer for HIPAA-covered records (45 CFR §164.530(j)).

What if donor restrictions conflict with charitable purpose?

If a donor-imposed restriction conflicts with the nonprofit’s mission or is impracticable, call for legal review; courts may apply cy pres doctrine or refuse acceptance if restriction frustrates purpose.

Electronic Signature
Templates
Miscellaneous
Donor Contribution Agreement

Donor Contribution Agreement

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Donor Contribution Agreement

This Donor Contribution Agreement (the "Agreement") is entered into as of by and between:

Donor Name: Donor Address:

Recipient Organization: Recipient Address:

RECITALS

WHEREAS, Donor desires to make a voluntary monetary or in-kind contribution to Recipient to support Recipient's charitable activities, subject to the terms and conditions set forth in this Agreement; and

WHEREAS, Recipient is authorized and willing to accept the contribution and to apply the contribution in accordance with the designation and restrictions (if any) set forth in this Agreement; and

WHEREAS, the parties desire to set forth their respective understandings regarding the contribution, its intended use, and the rights and obligations of each party.

SCOPE OF CONTRIBUTION

Description of Contribution Designation

Unrestricted use Restricted use (specify below)

If restricted, specify restrictions

PAYMENT TERMS

Contribution Amount: $

Payment Schedule and Method

If an installment payment is more than days late, a late fee of per month on the overdue amount will apply.

TAX ACKNOWLEDGMENT

Recipient will provide Donor with an acknowledgment of receipt of the contribution in compliance with applicable law. Donor acknowledges that Donor is solely responsible for determining whether the contribution is tax-deductible and for maintaining appropriate records. Recipient's acknowledgment will state whether any goods or services were provided in exchange for the contribution and, if so, provide a good faith estimate of the value of such goods or services.

TERM AND TERMINATION

Term Commencement Date: Term End Date:

Either party may terminate this Agreement for material breach if the breaching party fails to cure such breach within days after written notice. Upon termination, Recipient shall return any unexpended restricted funds to Donor or transfer such funds in accordance with Donor's written directions to the extent permitted by law and this Agreement.

CONFIDENTIALITY

Except as required by applicable law, Recipient shall keep confidential any non-public information received from Donor that is identified in writing as confidential at the time of disclosure and shall not disclose such information to third parties without Donor's prior written consent. This confidentiality obligation will not apply to information that is or becomes publicly available other than through a breach of this Agreement, or that Recipient is required to disclose by operation of law.

USE OF FUNDS; REPRESENTATIONS

Recipient represents that the donated funds will be used in a manner consistent with the designation set forth herein and in accordance with Recipient's charitable purpose. Donor represents and warrants that Donor has the lawful right to make the contribution and that the contribution is not prohibited by applicable law. Donor agrees that, if any representation is inaccurate, Recipient may seek remedies available under this Agreement and at law or equity.

INDEMNIFICATION

Each party shall indemnify, defend and hold harmless the other party and its officers, directors and agents from and against any third-party claims, liabilities, losses or expenses (including reasonable attorneys' fees) arising out of a breach of such party's representations, warranties or obligations under this Agreement.

GOVERNING LAW

This Agreement shall be governed by and construed in accordance with the laws of the State of , without regard to principles of conflicts of law.

ENTIRE AGREEMENT

This Agreement constitutes the entire agreement between the parties with respect to the subject matter hereof and supersedes all prior and contemporaneous agreements, negotiations and understandings, whether written or oral. No amendment or modification of this Agreement will be binding unless in writing and signed by both parties.

MISCELLANEOUS

If any provision of this Agreement is held to be invalid or unenforceable, the remaining provisions will remain in full force and effect. Neither party may assign this Agreement without the prior written consent of the other, except that Recipient may assign this Agreement to a successor in interest to all or substantially all of its assets or business subject to this Agreement.

Additional Terms or Notes

Donor:

By:

Date:

Recipient:

By:

Date:

What a Donor Contribution Agreement Is and When It’s Used

A Donor Contribution Agreement is a written contract documenting the transfer of a charitable gift from a donor to a nonprofit or other recipient entity. It records the donor, the recipient, the type and description of the contribution (cash, securities, real property, or other assets), any donor-imposed restrictions or designated purpose, representations and warranties, and the signatures and dates that make the transfer effective. The agreement supports IRS substantiation for tax deductions, reduces later disputes about use or restrictions, and can be executed electronically consistent with the ESIGN Act (15 U.S.C. §7001) and state UETA statutes.

Why a Formal Written Agreement Matters

A Donor Contribution Agreement clarifies donor intent, documents restrictions, supports IRS substantiation for deductions (IRC §170), and creates a clear record for stewardship and audit purposes. It reduces disputes, protects both donor and recipient, and establishes expectations for valuation, use, and reporting.

Who Typically Prepares and Signs These Agreements

Each participant has distinct responsibilities: donors confirm intent and valuation, nonprofits confirm acceptance and restrictions, and advisors address tax and legal compliance.

Nonprofit development staff and finance teams who document gift terms and ensure compliance with gift acceptance policies.
Individual donors or donor representatives (trustees, executors) when making cash, securities, or real property donations.
Legal counsel and tax advisors who review terms, valuation language, and tax substantiation requirements.

Who Has Authority to Sign

Board Chair

Where bylaws or board resolutions require, the board chair or an authorized officer signs to bind the nonprofit; signature authority should match the organization's bylaws and internal delegation policies.

Donor Signatory

An individual donor or an authorized representative such as a trustee or corporate officer signs for the donor; signatory must have legal authority to transfer the specified asset and should provide identification for verification.

Core Elements to Include in a Professional Agreement

A complete agreement reduces ambiguity. Include clear descriptions, conditions, and administrative clauses to protect donor intent and recipient obligations.

Parties & Recitals

Identify donor and recipient by full legal name, organizational type, and address; recitals explain context and donor motivations to help interpret restrictive language later.

Description of Contribution

Provide a detailed description of the asset being donated, including quantity, serial numbers, certificate numbers, legal description for real property, or ticker and CUSIP for securities.

Restrictions and Purpose

State any donor-imposed restrictions, designated programs, or time limits; define permitted uses, reporting requirements, and conditions for releasing or returning funds.

Representations & Warranties

Donor warranties commonly address ownership, authority to transfer, absence of encumbrances, and whether valuation or appraisal is provided for tax reporting.

Valuation & Tax Substantiation

Specify fair market value methodology, whether a qualified appraisal is provided (Form 8283 for certain noncash gifts), and identify who will prepare valuation documentation.

Signatures & Acknowledgment

Include signature blocks for donor and authorized recipient signatories, dates, and space for notary or witness if required by state law or for real property transfers.

Step-by-Step: Complete a Donor Contribution Agreement

Follow these sequential steps to prepare, review, sign, and retain a valid agreement.

01

Gather Documents: Collect ID, title documents, stock certificates, appraisals, and prior gift agreements if any.
02

Describe the Gift: Enter precise asset details, quantity, serials, and legal descriptions as applicable.
03

Specify Terms: Add restrictions, reporting requirements, and disposition instructions for the recipient.
04

Sign and Retain: Obtain required signatures, notarial acknowledgement if needed, and distribute executed copies to parties.

How to Configure an Online Signing Workflow

Key settings ensure legal validity and a smooth signer experience when using electronic workflows.

Field	Configuration
Signature Field	Required signature with timestamp and signer attribution
Date Field	Auto-fill in MM/DD/YYYY format upon signing
Conditional Restrictions	Show restriction fields only when donor selects 'restricted' option
Signer Authentication	Email link plus optional SMS or knowledge-based auth

Distribution and eSubmission Options

Use platforms that support audit trails and conditional access; many eSignature providers integrate with Salesforce, Microsoft 365, NetSuite, and cloud storage providers.

Email Delivery: Secure email with signed PDF attachments
Cloud Storage: PDF or DOCX stored in secure repositories
Integrations: Connect with CRM or ERP for automated recordkeeping

Where to Send and How Documents Move After Signing

A clear routing plan ensures donors, recipients, and advisors each receive the executed agreement and supporting documentation.

Recipient Copy: Nonprofit retains an executed PDF and records acceptance in gift database
Donor Copy: Donor receives a fully executed copy for tax substantiation
Tax Attachments: Attach Form 8283 for noncash gifts requiring IRS reporting
Counsel / Finance: Send copy to legal or finance teams for review and recordkeeping

Key Deadlines and Tax Filing Considerations

Certain tax substantiation and filing deadlines matter when donors claim deductions for contributions.

Acknowledgment for $250+:

Donor must obtain contemporaneous written acknowledgment for cash gifts $250 or more (IRC §170(f)(8))

Form 8283 Filing:

Attach Form 8283 to donor’s return for noncash gifts over $500 when required

Tax Return Deadline:

Claim deductions on the tax return filed by April 15 (extensions apply)

Appraisal Retention:

Keep qualified appraisal and supporting records as required for IRS review

Record Provision:

Provide donor a signed copy at or before the date donor files taxes claiming the deduction

Common Mistakes to Avoid When Preparing the Agreement

Using vague descriptions for donated property, which can complicate acceptance and valuation.
Failing to obtain a qualified appraisal for noncash gifts that meet IRS thresholds.
Not matching donor name and TIN exactly to official records, risking backup withholding.
Omitting donor-imposed restrictions in the operative clause instead of the recital, creating enforceability gaps.

Potential Legal and Tax Risks

Loss of Deduction: Donor tax deduction risk

IRS Penalties: Information return penalties

Breach of Restriction: Legal dispute risk

Valuation Error: Audit and adjustment risk

Invalid Signature: Execution may be void

Data Privacy: Potential HIPAA/FERPA issues when applicable

eSignature Pricing Snapshot for Donor Contribution Agreements

Comparison shows common entry prices and feature availability; signNow is listed first per vendor ordering rules. Confirm plan details with each vendor for enterprise or usage-based pricing.

	signNow	DocuSign	Adobe Sign	PandaDoc	HelloSign
Starting Price	$8/user/mo	$15/user/mo	$14/user/mo	$19/user/mo	$15/user/mo
Free Trial	7-day free trial	Varies by offer	Varies by offer	Varies by offer	Varies by offer
Bulk Send	Yes	Yes	Yes	Yes	Yes
Audit Trail	Yes	Yes	Yes	Yes	Yes
HIPAA Compliant	Yes	Yes	Yes	Varies by plan	Varies by plan
Envelope Cap	No cap	100 envelopes/user/year	Varies by plan	Varies by plan	Varies by plan

Real-World Examples of Donor Contribution Agreements

Below are illustrative, real-world scenarios showing how the agreement is used across contexts.

Property Gift Example

A donor transfers a vacant lot to a community land trust with recorded deed and restrictive covenant

The nonprofit obtains title insurance and records acceptance
The agreement includes a legal description, recording instructions, and a clause allocating recording fees and post-transfer maintenance responsibilities to ensure clear stewardship.

Securities Gift Example

An individual gifts publicly traded shares via DTC transfer with brokerage instructions

Donor provides CUSIP and transfer agent details
The agreement specifies in-kind receipt, valuation method, and whether the issuer’s donation policy requires liquidation within a specified period to satisfy reporting and accounting rules.

Essential Fields to Collect for Recordkeeping

Donor Name: Full legal name

Tax ID: SSN or EIN

Contribution: Asset description

Amount / Value: FMV or cash amount

Purpose: Restrictions or designation

Signatures: Signed and dated

Frequently Asked Questions and Troubleshooting

Answers to common questions about validity, tax substantiation, electronic execution, and document retention for Donor Contribution Agreements.

Need help? Contact support

Can this be e-signed?
Yes. Electronic signatures are legally binding under the ESIGN Act and UETA when intent, consent, attribution, and record retention are satisfied (see 15 U.S.C. §7001 and UETA adoption). Ensure any consumer disclosure required by ESIGN is provided for consumer-facing transactions.
Is a notary required?
Not always. Notarization is commonly required for real property transfers and may be required by state law; check recording office rules where property is located and the state notary statutes.
How is tax substantiation handled?
For cash gifts $250+, obtain a contemporaneous written acknowledgment per IRC §170(f)(8). For noncash gifts, follow IRS rules and attach Form 8283 when required by the value thresholds.
What triggers backup withholding?
An incorrect or missing TIN on donor-provided forms can trigger backup withholding obligations; ensure donor SSN or EIN is accurate to prevent withholding and IRS notices.
How long must records be kept?
Keep records at least as long as IRS or industry rules require: typically a minimum of three years for tax records (IRC §6501(a)) and longer for HIPAA-covered records (45 CFR §164.530(j)).
What if donor restrictions conflict with charitable purpose?
If a donor-imposed restriction conflicts with the nonprofit’s mission or is impracticable, call for legal review; courts may apply cy pres doctrine or refuse acceptance if restriction frustrates purpose.

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