LEGAL
DNPN is grateful for every expression of support. This policy governs the types of gifts we accept, the conditions under which they are received, and our commitment to responsible stewardship of donor contributions.
Last updated: June 25, 2026 · EIN: 36-5167865
DNPN Corporation, a Massachusetts nonprofit corporation ("DNPN"), is a 501(c)(3) charitable organization committed to humanitarian relief across Cabo Verde's ten islands. This Gift Acceptance Policy has been adopted by the DNPN Board of Directors to ensure that all gifts are accepted in a manner that is ethical, legally compliant, and aligned with our mission. DNPN reserves the right to decline any gift that does not serve its mission or that would expose the organization to undue risk or liability.
Checks, wire transfers, credit/debit cards, ACH
DNPN accepts cash gifts in any amount via check, wire transfer, electronic funds transfer (ACH), and major credit or debit cards. Checks should be made payable to "DNPN Corporation." Cash donations processed online are handled through our secure payment processor, Stripe. All cash gifts are acknowledged with a written receipt that serves as documentation for tax purposes.
Stocks, bonds, mutual funds
DNPN accepts gifts of publicly traded securities including stocks, bonds, and mutual funds. Donors are encouraged to transfer securities directly to DNPN's brokerage account rather than liquidating them first, as a direct transfer may allow the donor to avoid capital gains tax while claiming a deduction for the full fair market value. DNPN's policy is to liquidate donated securities promptly upon receipt. Securities of privately held companies are evaluated on a case-by-case basis by the Board of Directors. Please contact help@dnpn.org to initiate a securities transfer.
Cars, boats, aircraft
DNPN may accept gifts of vehicles including automobiles, boats, and aircraft, subject to Board review. Prior to acceptance, DNPN will assess whether the vehicle can be used directly in humanitarian operations or whether it will be sold. The donor will receive a written acknowledgment of the gift. If the vehicle is sold for more than $500, DNPN will provide IRS Form 1098-C. Vehicles with outstanding loans, environmental liabilities, or significant repair needs may be declined. Please contact help@dnpn.org before arranging a vehicle donation.
Land, residential and commercial property
DNPN may accept gifts of real property — including residential, commercial, and undeveloped land — subject to due diligence review and Board approval. Prior to acceptance, DNPN will commission an independent appraisal and conduct an environmental assessment at the donor's expense. Real estate encumbered by a mortgage, subject to environmental hazards, or carrying ongoing liability may be declined. All real property gifts require a qualified appraisal obtained by the donor and filed with the IRS on Form 8283. Please allow 60–90 days for the review process.
Bitcoin, Ethereum, and other digital assets
DNPN accepts gifts of cryptocurrency including Bitcoin (BTC) and Ethereum (ETH). Cryptocurrency is treated as property for federal tax purposes; donors may be eligible to deduct the fair market value of the donated asset on the date of transfer while avoiding capital gains tax on appreciation. DNPN's policy is to convert cryptocurrency to U.S. dollars promptly upon receipt. Donors will receive a written acknowledgment of the number of coins transferred; a qualified appraisal may be required for gifts valued over $5,000. Contact help@dnpn.org to receive wallet transfer instructions.
Bequests, trusts, beneficiary designations
Planned gifts are among the most powerful ways to ensure DNPN's long-term mission in Cabo Verde. DNPN accepts planned gifts including bequests by will or living trust, beneficiary designations on retirement accounts (IRA, 401(k)) and life insurance policies, charitable remainder trusts (CRTs), charitable lead trusts (CLTs), and gifts of retirement assets. Donors are encouraged to notify DNPN of their intent so we may properly steward the relationship and honor any specific wishes. DNPN recommends that donors consult their estate planning attorney before finalizing a planned gift. For more information, contact help@dnpn.org.
Donor-designated contributions
Donors may designate a gift for a specific program, island, or purpose — such as "clean water access on Fogo" or "emergency shelter on Santo Antão." DNPN will honor restrictions that are consistent with its current programs and operational capacity. If a restriction cannot be fulfilled — because the program is complete, over-funded, or discontinued — DNPN will contact the donor to discuss an alternative designation or, where the donor is unreachable, will apply the gift to the most closely related active program. DNPN discourages overly narrow restrictions that may limit the organization's ability to deploy funds effectively. All restricted gifts are tracked and reported separately.
DNPN reserves the right to conduct due diligence on any proposed gift, including reviewing the source of funds, potential legal encumbrances, and reputational implications. The Board of Directors has authority to decline any gift deemed inconsistent with DNPN's mission, values, or legal obligations.
DNPN does not provide goods or services in exchange for charitable contributions, except for token items of minimal value. All donations are voluntary and made without expectation of benefit to the donor beyond a tax receipt.
DNPN respects the privacy of all donors. Donor information is never sold, rented, or traded to third parties. Anonymous gifts are accepted and honored. Donors who wish to remain anonymous in any published recognition should indicate this preference at the time of donation.
This Gift Acceptance Policy is reviewed annually by the DNPN Board of Directors and updated as needed to reflect changes in law, best practices, and organizational priorities. Donors with questions about this policy are encouraged to contact us directly.
For questions about this policy or to discuss a gift, please contact DNPN at help@dnpn.org. We recommend that donors consult their own legal, tax, and financial advisors before making a significant gift.