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AIGA, a not for profit organization organized under the laws of the State of New York, encourages the solicitation and acceptance of gifts to AIGA for purposes that will help AIGA to further and fulfill its mission. The following policies and guidelines govern acceptance of gifts made to AIGA or for the benefit of any of its programs.
The mission of AIGA is to advance design as a professional craft, strategic advantage and vital cultural force.
The board of directors of AIGA and its staff solicit current and deferred gifts from individuals, corporations and foundations to secure the future growth and mission of AIGA. These policies and guidelines govern the acceptance of gifts by AIGA and provide guidance to prospective donors and their advisors when making gifts to AIGA. The provisions of these policies shall apply to all gifts received by AIGA for any of its programs or services.
AIGA shall seek the advice of legal counsel in matters relating to acceptance of gifts when appropriate. Review by counsel is recommended for:
AIGA will urge all prospective donors to seek the assistance of personal legal and financial advisors in matters relating to their gifts and the resulting tax and estate planning consequences.
AIGA will accept unrestricted gifts and gifts for specific programs and purposes, provided that such gifts are not inconsistent with its stated mission, purposes and priorities. AIGA will not accept gifts that are too restrictive in purpose. Gifts that are too restrictive are those that violate the terms of the corporate charter, gifts that are too difficult to administer or gifts that are for purposes outside the mission of AIGA. All final decisions on the restrictive nature of a gift, and its acceptance or refusal, shall be made by the executive committee of AIGA.
The executive committee of the AIGA board also serves as a gift acceptance committee, charged with the responsibility of reviewing all gifts made to AIGA, properly screening and accepting those gifts and making recommendations to the Board on gift acceptance issues when appropriate.
The executive committee may make special advisors ex officio members of the committee when it sits as a gifts acceptance committee.
The following types of gifts are acceptable:
The following criteria govern the acceptance of each gift form:
Cash is acceptable in any form. Checks shall be made payable to AIGA and shall be delivered to AIGA administrative offices.
All other gifts of tangible personal property shall be examined in light of the following criteria:
The final determination on the acceptance of other tangible property gifts shall be made by the executive committee of AIGA.
Marketable securities may be transferred to an account maintained at one or more brokerage firms or delivered physically with the transferor’s signature or stock power attached. As a general rule, all marketable securities shall be sold upon receipt unless otherwise directed by the executive committee. In some cases marketable securities may be restricted by applicable securities laws; in such instance the final determination on the acceptance of the restricted securities shall be made by the executive committee of AIGA.
Closely held securities, which include not only debt and equity positions in non-publicly traded companies but also interests in LLPs and LLCs or other ownership forms, can be accepted subject to the approval of the executive committee of AIGA. However, gifts must be reviewed prior to acceptance to determine that:
If potential problems arise on initial review of the security, further review and recommendation by an outside professional may be sought before making a final decision on acceptance of the gift. The final determination on the acceptance of closely held securities shall be made by the executive committee of AIGA and legal counsel when necessary. Every effort will be made to sell non-marketable securities as quickly as possible.
Gifts of real estate may include developed property, undeveloped property or gifts subject to a prior life interest. Prior to acceptance of real estate, AIGA shall require an initial environmental review of the property to ensure that the property has no environmental damage. In the event that the initial inspection reveals a potential problem, AIGA shall retain a qualified inspection firm to conduct an environmental audit. The cost of the environmental audit shall generally be an expense of the donor.
When appropriate, a title binder shall be obtained by AIGA prior to the acceptance of the real property gift. The cost of this title binder shall generally be an expense of the donor.
Prior to acceptance of the real property, the gift shall be approved by the executive committee of AIGA and by AIGA’s legal counsel. Criteria for acceptance of the property shall include:
AIGA will accept a remainder interest in a personal residence, farm or vacation property subject to the provisions detailed above. The donor or other occupants may continue to occupy the real property for the duration of the stated life. At the death of the donor, AIGA may use the property or reduce it to cash. Where AIGA receives a gift of a remainder interest, expenses for maintenance, real estate taxes and any property indebtedness are to be paid by the donor or primary beneficiary.
AIGA may accept oil and gas property interests, when appropriate. Prior to acceptance of an oil and gas interest the gift shall be approved by the executive committee of AIGA and by legal counsel. Criteria for acceptance of the property shall include:
AIGA must be named as both beneficiary and irrevocable owner of an insurance policy before a life insurance policy can be recorded as a gift. The gift is valued at its interpolated terminal reserve value, or cash surrender value, upon receipt. If the donor contributes future premium payments, AIGA will include the entire amount of the additional premium payment as a gift in the year that it is made.
If the donor does not elect to continue to make gifts to cover premium payments on the life insurance policy, AIGA may:
AIGA may offer charitable gift annuities. The minimum gift for funding is $5,000. AIGA’s president may make exceptions to this minimum. The minimum age for life income beneficiaries of a gift annuity shall be 55. Where a deferred gift annuity is offered, the minimum age for life income beneficiaries shall be 45. No more than two life income beneficiaries will be permitted for any gift annuity.
Annuity payments may be made on a quarterly, semi-annual or annual schedule. AIGA’s president may approve exceptions to this payment schedule. AIGA will not accept real estate, tangible personal property or any other illiquid asset in exchange for current charitable gift annuities. AIGA may accept real estate, tangible personal property or other illiquid assets in exchange for deferred gift annuities so long as there is at least a five-year period before the commencement of the annuity payment date, the value of the property is reasonably certain and the president of AIGA approves the arrangement.
Funds contributed in exchange for a gift annuity shall be set aside and invested during the term of the annuity payments. Once those payments have terminated, the funds representing the remaining principal contributed in exchange for the gift annuity shall be transferred to AIGA’s general endowment funds or to such specific fund as designated by the donor.
AIGA may accept designation as remainder beneficiary of a charitable remainder trust with the approval of the executive committee of AIGA. AIGA will not accept appointment as Trustee of a charitable remainder trust.
AIGA may accept a designation as income beneficiary of a charitable lead trust. The board of AIGA will not accept an appointment as Trustee of a charitable lead trust.
Donors and supporters of AIGA will be encouraged to name AIGA as beneficiary of their retirement plans. Such designations will not be recorded as gifts to AIGA until such time as the gift is irrevocable. When the gift is irrevocable, but is not due until a future date, the present value of that gift may be recorded at the time the gift becomes irrevocable.
Donors and supporters of AIGA will be encouraged to make bequests to AIGA under their wills and trusts. Such bequests will not be recorded as gifts to AIGA until such time as the gift is irrevocable. When the gift is irrevocable, but is not due until a future date, the present value of that gift may be recorded at the time the gift becomes irrevocable.
Donors and supporters of AIGA will be encouraged to name AIGA as beneficiary or contingent beneficiary of their life insurance policies. Such designations shall not be recorded as gifts to AIGA until such time as the gift is irrevocable. Where the gift is irrevocable, but is not due until a future date, the present value of that gift may be recorded at the time the gift becomes irrevocable.
It will be the responsibility of the donor to secure an appraisal (where required) and independent legal counsel for all gifts made to AIGA.
AIGA will record a gift received by AIGA at its valuation for gift purposes on the date of gift.
The executive committee of AIGA is responsible for filing IRS Form 8282 upon the sale or disposition of any asset sold within two years of receipt by AIGA when the charitable deduction value of the item is more than $5,000. AIGA must file this form within 125 days of the date of sale or disposition of the asset.
Acknowledgement of all gifts made to AIGA and compliance with the current IRS requirements in acknowledgement of such gifts shall be the responsibility of the board of AIGA.
policies contribute to the board’s ability to maintain
accountability over the soundness and integrity of the organization.
Section: About AIGA -
AIGA chapters fulfill AIGA’s mission at the local level, supporting members through organizing projects and events to educate, inform and connect designers.
Section: About AIGA
Benjamin Dauer is a Senior Product Designer at National Public Radio in Washington, D.C. and was recently the Lead Product Designer at SoundCloud in Berlin, Germany. AIGA Baltimore took a field trip to interview Benjamin about designing in-house for NPR.
New York, NY—September 29, 2014. As the definition of
“design” continues to broaden, so too will the scope of AIGA’s biennial
design and business conference. Next month, leading
thinkers-practitioners-writers-educators will converge in New York City
at “Gain” to consider many facets of the design of business for the
New York—September 23, 2014. Next week, AIGA, the professional
association for design, opens “Dan Friedman: Radical Modernist”—a
vibrant and inspiring retrospective of a designer who pioneered New Wave
design while carving his own path from academia to corporate design,
experimental European commissions and AIDS activism in the East Village
art scene. This exhibition is organized and designed by AIGA Medalist
Chris Pullman and Laura Varrachi of LVCK Environmental Graphics with
support from Dan Friedman's brother Ken Friedman.
New York, NY—September 25, 2014. AIGA and Wacom announce the launch of “Rise & Shine,”
a new video series that goes behind the scenes of the diverse practices
of six up-and-coming communication designers. Viewers are invited to
travel across the United States with AIGA, the professional association
for design, and Wacom, the leading producer of intuitive design tools,
to visit a range of talented, emerging designers working today and find
out what fuels their creativity. The series offers a closer look at
everything from creative processes and big career breaks to the
techniques and technology they use to realize their visions.
NEW YORK—September 18, 2014. AIGA, Design Observer and Designers & Books today published results of the 2013 “50 Books/50 Covers” competition. A panel of jurors including Michael Bierut, partner at the New York design firm Pentagram; Jessica Helfand, founding editor of Design Observer; and Peter Mendelsund, associate art director of Alfred A. Knopf Books chose 50 outstanding books and 50 exceptional covers.
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