Support the Legacy of Adi Da Samraj

Support the Legacy of Adi Da Samraj

Gift Acceptance Guidelines

Gift Acceptance Guidelines for the Adidam Holy Samrajya USA

Links to Gift Acceptance Guidelines for the Adidam Holy Domains, for the Adi Da Foundation, and for the Adidam Holy Institution.


The Avataric Samrajya of Adidam USA (“Samrajya USA”), a not-for-profit religious organization organized under the laws of the State of California and qualified as a Section 501(c)(3) exempt organization under the Internal Revenue Code, encourages the solicitation and acceptance of gifts to Samrajya USA that will help Samrajya USA to further and fulfill its purposes.


The Board of Directors and the staff of Samrajya USA solicit current and deferred gifts to ensure that Samrajya USA will fulfill its purposes and secure its ongoing operations and future growth. These Guidelines are designed to provide guidance and to advise donors about what kinds of gifts Samrajya USA will accept and what kinds of gifts may expose Samrajya USA to liabilities or carry overly burdensome restrictions.


Samrajya USA encourages gifts through the generosity of donors to further its work as well as to meet the needs of donors. Samrajya USA strives to provide appropriate information to donors and their advisors, to meet the needs of donors without pressure or undue influence, and to maintain the highest ethical standards in all transactions.


Samrajya USA will accept unrestricted gifts and gifts for particular purposes if such gifts are not inconsistent with Samrajya USA’s stated purposes and priorities. Samrajya USA will not accept gifts that it determines are too restrictive in purpose. Gifts that are too restrictive are gifts that are too difficult for Samrajya USA to administer and gifts that would be inconsistent with Samrajya USA’s purposes. The Board of Directors of Samrajya USA will make the final determination whether to accept or refuse a gift.


Samrajya USA will consider the following criteria in the acceptance of a gift:

A. Cash. Cash is acceptable in any form.  

B. Tangible and Intangible Personal Property. Before accepting tangible and intangible personal property, Samrajya USA will determine if it is readily marketable and will not expose Samrajya USA to significant liabilities. All gifts of tangible and intangible personal property other than cash will be evaluated by Samrajya USA in light of the following criteria:

  1. Donor restrictions, if any, on gifts of tangible and intangible personal property.
  2. Will the property advance Samrajya USA’s purposes?
  3. Is the property marketable?
  4. Are there any undue restrictions on the use, display, or sale of the property?
  5. What are the carrying costs for the property?

C. Securities. Samrajya USA may accept both publicly-traded securities and closely-held securities.

  1. Publicly-Traded Securities: Samrajya USA shall sell any publicly-traded securities unless holding the securities is deemed appropriate by Samrajya USA. Samrajya USA shall determine, prior to accepting securities, whether the securities, in the hands of Samrajya USA, are in any way restricted as to sale.
  2. Closely-Held Securities: Samrajya USA may accept closely-held securities if deemed acceptable after review by Samrajya USA. 

D. Real Estate. Before accepting real estate, Samrajya USA will determine if it is readily marketable and/or will not expose Samrajya USA to unacceptable liabilities. Prior to accepting a gift of real estate, Samrajya USA shall consider such factors as:

  1. Donor restrictions, if any, on gifts of real estate,
  2. Sale costs and holding costs prior to sale,
  3. Current and expected future value,
  4. Encumbrances and title restrictions, and
  5. Liabilities, including potential environmental issues.

E. Intangible Assets That Are Not Publicly Traded. These assets include stock, bonds, debentures, partnership interests, and LLC interests that are not publicly traded, as well as patents, copyrights, cryptocurrencies, and other intangible assets. Gifts of intangible assets that are not publicly traded are acceptable provided that Samrajya USA shall not accept such assets that have an insignificant present value or could expose Samrajya USA to liabilities including significant carrying costs or negative tax consequences. Samrajya USA will evaluate gifts of intangible assets for acceptance on a case-by-case basis.

F. Life Insurance Policies. Life insurance policies are acceptable, provided that Samrajya USA is the owner and the irrevocable beneficiary of the policy. Samrajya USA will evaluate gifts of insurance policies for acceptance on a case-by-case basis.

G. Non-Standard Contributions. Non-standard contributions include:

  1. Assets that are not reasonably expected to be used to satisfy or further Samrajya USA’s exempt purposes (aside from the need for income or funds);
  2. Assets for which there is no ready market to which Samrajya USA may go to liquidate the contribution; and
  3. Assets whose value is highly speculative or difficult to ascertain.

Prior to accepting a non-standard contribution, Samrajya USA shall review the proposed gift for acceptance on a case-by-case basis.

H. Deferred Gifts. Samrajya USA may accept a designation as a remainder/income beneficiary if it is acceptable to Samrajya USA, including: designations made in charitable pledges, testamentary bequests, living trusts, charitable remainder trusts, charitable lead trusts, individual retirement accounts, retirement plans, remainder interests in real property, etc.


Samrajya USA will not accept completely anonymous gifts. The donor’s identity must be disclosed to the Chairman of Samrajya USA’s Board of Directors, who shall endeavor to maintain the donor’s anonymity (except upon a request from Samrajya USA’s Board of Directors or as required by law).