Читать книгу Achieving Excellence in Fundraising - Группа авторов - Страница 66

Lawsuits to enforce charitable pledges are rare, but they may be deemed enforceable contracts pursuant to state law, particularly in cases where the charitable organization has acted in reliance on the pledge (e.g., building construction begins in reliance on a major gift pledge). The Financial Accounting Standards Board (FASB) requires charitable pledges to be booked as a receivable on the audited financial statement. Donors with active pledges may be requested to confirm their commitment by the independent auditor. Private foundations cannot fulfill the personal pledges of a director, officer, founder, or staff. A donor advised fund can fulfill pledges of the donor or advisor following special rules as explained in IRS Notice 2017‐73.