200.25 in kind donations

1. Number: 200.25
SUBJECT: IN-KIND DONATIONS Page: 1
Date: 1/17/13
Approved: Ryan Drabek, Director Revised: 4/2/14
I. PURPOSE
To establish guidelines for the use and disposition of in-kind donations made specifically
to OC Animal Care.
II. POLICY
OC Animal Care welcomes in-kind donations. The in-kind donation becomes the property
of OC Animal Care to use as it determines. However, when possible, the in-kind donation
will be used for purposes specified by the OC Animal Care Director and/or the donor. In-
kind donations are solely designated for our customers. At no time should staff or volunteers
take these donated items for their personal use or gain (including for family members or
friends). Staff and volunteers are expected to comply with this policy.
III. SCOPE
Applicable to all staff designated to accept donations from the public.
IV. FORMS
In-Kind Donation Tracking Form (Appendix A)
In-Kind Donation Log (Appendix B)
In-Kind Donation Thank You Letter (Appendix C)
In-Kind Donation Memo (Appendix D)
V. REFERENCES
County of Orange Accounting Manual R-2
In-Kind Donations Memo (Appendix D)
VI. DEFINITIONS
In-kind donations are gifts of property that are voluntarily transferred by a donor to OC
Animal Care without compensation. Examples may include beds, blankets, toys, training
treats, scratching posts, leashes, rabbit toys, and grooming brushes and combs.

2. Number: 200.25
SUBJECT: IN-KIND DONATIONS Page: 2
Date: 1/17/13
Approved: Ryan Drabek, Director Revised: 4/2/14
VII. PROCEDURE
A. IN-KIND DONATION ACCEPTANCE
In-kind donations valued at $3,000.00 or less can be accepted by any staff member
and with guidance from the OC Animal Care Director if deemed necessary by a
supervisor.
Instructions for items brought to Station 1
1. Station 1 Kennel Attendant shall:
a. Not refuse any donation brought in and will thank the donor for the
gift. Do not make any guarantee of the ultimate disposition of the
gift.
b. Request the donor to complete the In-Kind Donation Tracking
Form.
c. Write their name on the “OC Animal Care Personnel” line and
enter the date.
d. Place the completed In-Kind Donation Tracking Form in the In-
Kind Donation Tracking Envelope, which shall be picked up on a
weekly basis by the assistant to the Director.
e. Donations shall be taken immediately to the designated area in front
of the Shelter Services Training Room and is not to accumulate at
Station I or in the Consult Room.
f. At no time is any OC Animal Care staff member allowed to sort
through or remove any of the donated items. If you observe any staff
removing such items, please ask them to stop and notify your
supervisor. Any towels or bedding of any kind are to be taken
directly to the laundry area.
2. Kennel Lieutenant shall:
a. Make the determination if the item(s) can be used in the shelter. If
unsure, contact the Chief of Shelter Services/Administrative
Manager who will make the determination.
b. Store the item(s) for use in the shelter.

3. Number: 200.25
SUBJECT: IN-KIND DONATIONS Page: 3
Date: 1/17/13
Approved: Ryan Drabek, Director Revised: 4/2/14
c. Contact the Adoption Partner Coordinator who will offer the item(s)
to Adoption Partners, if item(s) are deemed not usable in the shelter.
3. If the Adoption Partner Coordinator is contacted by a Kennel Lieutenant, the
Adoption Partner Coordinator shall:
a. Make the Adoption Partners aware via email that the item(s) are
available for donation and must be picked up within one week of the
sent email.
b. Coordinate pick up of item(s) with interested Adoption Partners.
c. Send an email to the Chief of Shelter Services and cc: the
Community Outreach Team Supervisor if no Adoption Partners are
interested in the item(s).
4. Chief of Shelter Services shall:
a. Contact other animal shelters to see if item(s) can be used at their
facility.
b. Let the interested shelter know that the item(s) must be picked up
within one week.
c. Coordinate pick up of item(s) with interested animal shelter.
d. Dispose of item(s) accordingly if other animal shelters cannot use.
Instructions for items brought to the Community Outreach Team (COT)
5. COT staff member shall:
a. Thank the donor for the gift, but not make any guarantee of the
ultimate disposition of the gift.
b. Request the donor to complete the In-Kind Donation Tracking
Form.
c. Write their name on the “OC Animal Care Personnel” line and put
the date.
d. Place the completed In-Kind Donation Tracking Form in the In-
Kind Donation Tracking Envelope, which shall be picked up on a
weekly basis by the assistant to the Director.
e. Make the determination if the item(s) can be used at the shelter. If
unsure, contact a Kennel Lieutenant or the Chief of Shelter Services.
f. Contact a Kennel Lieutenant to arrange for a time to bring the item(s)
to Station III if the item(s) can be used by the shelter.

4. Number: 200.25
SUBJECT: IN-KIND DONATIONS Page: 4
Date: 1/17/13
Approved: Ryan Drabek, Director Revised: 4/2/14
g. Bring item(s) to Station III.
h. If COT would like to hold item(s) for upcoming adoption events,
special events or to give to the public, these item(s) will be stored in
the Community Outreach Team shed.
i. If items are deemed not usable at OC Animal Care, the COT staff
member shall contact the Adoption Partner Coordinator who will
offer the items to Adoption Partners (see A3 for instructions).
Instructions for items collected in the field from veterinarian by Canvassers
6. Canvassers shall:
a. Thank the veterinarian or designee for the gift, but not make any
guarantee of the ultimate disposition of the gift.
b. Give items to the Administrative Manager who supervises
Canvassing.
c. Administrative Manager who supervises Canvassing will complete
the In-Kind Donation Tracking Form and give to the assistant to the
Director.
d. Administrative Manager who supervises Canvassing will distribute
in-kind donations to appropriate sections.
In-kind donations valued at $5,000.00 or more, are fixed assets. Only the OC
Animal Care Director is authorized to accept these items. The donor shall receive a
letter of appreciation from the Board of Supervisors and the OC Animal Care
Director.
Only the OC Animal Care Director is authorized to accept, on behalf of the Board of
Supervisors, in-kind donations up to $10,000.00.
In-kind donations valued in excess of $10,000.00 require Board of Supervisor
approval. The OC Animal Care Financial Manager will prepare the Agenda Staff
Report for the Board.
In-kind donations shall be accepted graciously but without any guarantee of the
ultimate disposition of the gift.

5. Number: 200.25
SUBJECT: IN-KIND DONATIONS Page: 5
Date: 1/17/13
Approved: Ryan Drabek, Director Revised: 4/2/14
B. IN-KIND DONATION APPRAISALS
When in-kind donations are given to OC Animal Care with the intent of the donor
to receive a tax deduction, it is the responsibility of the donor, not OC Animal
Care, to obtain an appraisal of the in-kind donation for tax purposes. Internal
Revenue Service policy does not allow the receipting organization (OC Animal
Care) to become involved in the appraisal process.
C. IN-KIND DONATION LOG
All in-kind donations received by OC Animal Care are to be recorded as they are
received to insure against public misinterpretation and to provide documentation of
continuing public support for the shelter.
The assistant to the OC Animal Care Director has the responsibility for maintaining
a log of all in-kind donations received. Information from the In-Kind Donation Log
(Appendix B) will come from the In-Kind Donation Tracking Form (Appendix A).
Each entry on the form records date of receipt, a brief description of the in-kind
donation, the name, address, telephone number, and email address of the donor and
the serial number, if applicable. The completed form shall be placed in the In-Kind
Donation Tracking Envelope (located in COT office and Station 1) by a staff
member and will be picked up weekly by the assistant to the OC Animal Care
Director.
D. IN-KIND DONATION THANK YOU LETTER
An In-Kind Donation Thank You Letter (Appendix C) is sent to the donor by the
10th of the month following receipt of the in-kind donation. It is OC Animal Care’s
policy to exclude the listing of a dollar value of a gift in the receipt letter for any
in-kind donation.
E. IN-KIND DONATION HANDLING PROCEDURES
1. Furniture and Equipment
The OC Animal Care staff member approached regarding the
acceptance of an in-kind donation of furniture and/or equipment should

6. Number: 200.25
SUBJECT: IN-KIND DONATIONS Page: 6
Date: 1/17/13
Approved: Ryan Drabek, Director Revised: 4/2/14
discuss gifts of furniture or other equipment with the OC Animal Care
Director in order to coordinate with other purchases.
A decision of acceptance or non-acceptance of the in-kind donation will be
made promptly so the prospective donor may be advised by OC Animal Care
before proceeding to purchase. This will eliminate embarrassment if the
item is unsuitable, and an alternative may be suggested.
2. Donations of Animal Supplies
Animal supplies valued at $3,000.00 or less donated to OC Animal Care
should be evaluated by a supervisor by the same standards as supplies being
considered for purchase. Factors such as duplication of items, space, physical
condition, age of the item, and processing costs will be considered.
F. SUMMARY
Item Gifts $1.00 - $3,000
1. Accepted by OC Animal Care with guidance from OC Animal Care Director if
deemed necessary by a supervisor.
2. In-Kind Donation Thank You Letter from OC Animal Care Director to donor.
3. Gift log of all gifts maintained by assistant to the Director.
Item Gifts $3,000.00 - $5,000.00
1. Accepted by OC Animal Care Director.
2. In-Kind Donation Thank You Letter from OC Animal Care Director to donor.
Item Valued at $10,000.00 and over
1. OC Animal Care Financial Manager prepares Agenda Staff Report for Board
approval.
2. In-Kind Donation Thank You Letter from OC Animal Care Director and Board
Member in whose district donation was made. The letter is prepared by the OC
Animal Care Director and sent to the Board of Supervisors for signature.

7. Number: 200.25
SUBJECT: IN-KIND DONATIONS Page: 7
Date: 1/17/13
Approved: Ryan Drabek, Director Revised: 4/2/14
3. If fixed asset item, assistant to the OC Animal Care Director will send note of
identification of item, value and location to Purchasing Staff Assistant to record
asset requirements with the Auditor-Controller.

8. Number: 200.25
SUBJECT: IN-KIND DONATIONS Page: 8
Date: 4/5/10
Approved: Ryan Drabek, Interim Director Revised:
APPENDIX A
Sample In-Kind Donation Tracking Form
(Location: Z:AdminIn-Kind DonationsIn Kind Donation Tracking Form)

9. COUNTY OF ORANGE
OC Community Resources
OC ANIMAL CARE
Number: 300.34
SUBJECT: FIELD CASH HANDLING AND INITIATION OF A FEES
DISTRIBUTION AND COLLECTION REPORT
Page: 9
Date: 11/6/06
Approved: Ryan Drabek, Director Revised:
APPENDIX B
In-Kind Donation Log
(Location: Z:AdminIn-Kind DonationsIn-Kind Donation Log)
Please go to Z:AdminIn-Kind DonationsIn-Kind Donation Log to view the In-Kind Donation Log.

10. COUNTY OF ORANGE
OC Community Resources
OC ANIMAL CARE
Number: 300.34
SUBJECT: FIELD CASH HANDLING AND INITIATION OF A FEES
DISTRIBUTION AND COLLECTION REPORT
Page: 10
Date: 11/6/06
Approved: Ryan Drabek, Director Revised:
APPENDIX C
Sample Thank You letter for In-Kind Donations
(Location: Z:AdminIn-Kind DonationsIn-Kind Donation Thank You Letter)

11. COUNTY OF ORANGE
OC Community Resources
OC ANIMAL CARE
Number: 300.34
SUBJECT: FIELD CASH HANDLING AND INITIATION OF A FEES
DISTRIBUTION AND COLLECTION REPORT
Page: 11
Date: 11/6/06
Approved: Ryan Drabek, Director Revised:
APPENDIX D
In-Kind Donation Memo
(Location: Z:AdminIn-Kind DonationsIn-Kind Donation Office Memo 02.08.10)
VIII. OFFICE MEMO
DATE: February 8, 2010
TO: OC Animal Care Staff
FROM: Ryan Drabek, Interim Director
SUBJECT: In-Kind Donations
Effective immediately, please follow these procedures for receiving in-kind donations. In-kind
donations are gifts of property that are voluntarily transferred by a donor to OC Animal Care without
compensation. Examples may include beds, blankets, toys, training treats, scratching posts, leashes,
rabbit toys, and grooming brushes and combs.
In order to record in-kind donations, the donor and the OC Animal Care staff member
accepting the in-kind donation must complete an ‘In-Kind Donation Tracking Form’. If donors provide
their complete address, they will be thanked with a letter.
Completed forms are to be kept at Station 1 and in the Community Outreach Team office and
will be picked up on a regular basis from the Director’s Staff Assistant.