1 Purpose and scope
This policy governs planning, acceptance, collection, custody, allocation, disbursement and closure of donations and grants, including digital channels and in-kind donations. The Association’s licence or Board approval alone is insufficient to launch fundraising without the applicable valid permit. (1)
2 Status and permits
Compliance verifies the Association’s status as a licensed or permitted entity and any required intermediary charity. The permit, its conditions, purpose, duration, channels, account, geographical scope, permitted costs and required reporting are retained. Advertising or collection must not begin before approvals are complete.
The permit register assigns responsibility for monitoring and expiry alerts. Payment links and advertising are stopped when the permit expires or reaches its ceiling or purpose, as its conditions require. An old permit or a partner’s name must not be used to cover a new campaign; changes to campaign elements require a permit amendment in advance.
3 Accepting funding
Where required, donor or grantor identity, source of funds, an entity’s beneficial owner, legality of conditions, conflicts and sanctions are checked on a risk basis. Personal benefits and conditions contrary to the Association’s purposes are rejected. Suspected funds are held for escalation rather than automatically returned.
In-kind donations are documented by description, quantity, condition and value on an acceptable basis, with storage and distribution restrictions. Medicines or hazardous materials are not accepted without a licensed route. Grant agreements define schedules, outcomes, reporting, ownership, co-funding and lawful recovery. (2)
4 Collection and allocation
Approved channels and accounts in the competent entity’s name are used; numbered receipts are issued and platform records reconciled with the bank and accounting records. Collection through staff or volunteer accounts is prohibited. Every amount is linked to its campaign and conditions, with fees and costs separated from the original donation.
Funds must not be diverted, and surplus, remaining balances or investment returns must not be used contrary to the conditions and permit. If the purpose becomes impossible or funds exceed what is needed, the matter is referred to the competent authority for instructions and approvals. Donor consent alone is insufficient where authority approval is required.
5 Disbursement and refunds
Payment to the entitled beneficiary or service provider is based on the assistance decision, eligibility check, invoice, account verification and absence of duplicate funding. An audit trail connects the donor to the use of funds without publishing sensitive beneficiary information. Overseas funds and projects require specific approvals before transfer.
Refunds and duplicate payments are handled after verification and approval, from the official account to the verified source, unless compliance or freezing instructions prohibit this. A refund request must not be used to transfer money to a third party.
6 Closure and oversight
Campaign reports are submitted within the permit’s deadline, stating gross receipts, fees, spending, balances, beneficiaries and expenditure evidence. Reconciliation is reviewed and closure of links and permits documented. Grants are monitored until final reports are accepted and balances settled. Financial records are retained for the required periods.
References in the approved document
- Federal Law No. 3 of 2021 regulating donations and its Executive Regulation under Cabinet Resolution No. 96 of 2022. This document sets internal implementation controls without changing a higher-level legal requirement or competence.
- Ministry of Community Empowerment, 2026 Operational Guide for Non-Profit Organisations, funding and fundraising section, pages 14–15. This document sets internal implementation controls without changing a higher-level legal requirement or competence.