Donations Policy

The Needed Care Outreach Foundation

1. Our Commitment to Donors

The Needed Care Outreach Foundation is committed to managing all donations responsibly, transparently, and in accordance with its charitable purposes, governing documents, applicable laws of Kenya, and the lawful wishes of its donors.

We recognise every donation as a responsibility entrusted to the Foundation. We will therefore take reasonable steps to ensure that charitable funds are properly recorded, safeguarded, accounted for, and used for legitimate charitable purposes.

The Foundation is committed to maintaining appropriate standards of transparency, accountability, good governance, and responsible financial management in the receipt and use of charitable funds.

2. Our 100% Donation-to-Cause Policy

The Needed Care Outreach Foundation operates a 100% Donation-to-Cause Policy.

Where a donor specifically designates a donation for a particular project, programme, appeal, or charitable cause, the Foundation will apply that donation to the designated purpose, including reasonable and directly attributable costs necessary to deliver that project or programme.

For example, where a donor gives KES 1,000 specifically for a school feeding programme, the donation will be applied to that programme and its directly related delivery costs.

Donations designated for one project will not ordinarily be transferred to an unrelated project.

This policy is intended to provide donors with confidence that designated donations are managed according to the purpose for which they were given.

3. Unrestricted Donations

Where a donor does not specify a particular project or purpose, the donation will be treated as an unrestricted donation.

Unrestricted donations may be used where the Foundation considers the need to be greatest and may support:

• Charitable programmes and projects.
• Support for children and carers.
• Education and learning initiatives.
• Humanitarian assistance.
• Community development.
• Emergency assistance.
• Volunteer activities.
• Safeguarding and beneficiary support.
• Administration and governance.
• Fundraising and communications.
• Other reasonable costs necessary to advance the Foundation's charitable purposes.

Where a donation is made without a project reference or designation, the Foundation may allocate the funds to the area of greatest charitable need, subject to its governing documents and applicable law.

4. Types of Donations We Accept

The Needed Care Outreach Foundation accepts lawful donations and charitable contributions in accordance with its charitable objectives, governing documents, and applicable laws and regulations of Kenya.

Donations may be made through the following approved forms:

4.1 Cash Donations

The Foundation accepts cash donations made directly to The Needed Care Outreach Foundation, subject to its financial procedures and controls.

All cash donations will be properly recorded and acknowledged where applicable.

4.2 M-PESA Donations

The Foundation accepts donations through M-PESA and other approved mobile money services.

Donors should make payments only through the official M-PESA details published by The Needed Care Outreach Foundation.

Where a donation is intended for a specific project, programme, or appeal, the donor should provide the relevant reference or purpose when making the payment, where the payment method allows.

4.3 Bank Transfers

Donations may be made directly to the official bank account of The Needed Care Outreach Foundation.

Donors making a bank transfer should indicate the relevant project, programme, appeal, or purpose where the donation is restricted.

Where no purpose is specified, the donation may be treated as an unrestricted donation and used where the Foundation considers the need to be greatest.

4.4 Online Donations

The Foundation may accept donations through its official website and other approved online payment platforms.

Online donations may be made as one-off or recurring donations, subject to the payment platform being used.

4.5 Donations in Kind

The Foundation may accept donations of goods and other items that support its charitable purposes, including:

• Food and food supplies.
• Clothing.
• Books and educational materials.
• School supplies.
• Furniture.
• Computers and other suitable equipment.
• Medical and humanitarian supplies.
• Building and construction materials.
• Agricultural supplies and equipment.
• Other useful goods approved by the Foundation.

The Foundation may decline items that are unsafe, unsuitable, damaged, unlawful, or impractical to use.

4.6 Land, Property and Other Assets

Where legally permissible, the Foundation may accept donations of land, buildings, vehicles, equipment, and other assets for the advancement of its charitable purposes.

Such donations may be subject to appropriate ownership, valuation, legal, and due-diligence requirements before acceptance.

4.7 Grants and Institutional Funding

The Foundation may receive grants and other charitable funding from:

• Government institutions.
• Companies and businesses.
• Foundations.
• Local and international charitable organisations.
• Development partners.
• Other lawful organisations and institutions.

All grants will be used in accordance with the applicable grant conditions, the Foundation's charitable purposes, and Kenyan law.

4.8 Corporate Donations and Sponsorships

The Foundation may accept donations and sponsorships from businesses and corporate organisations where the source and conditions of the funding are consistent with its charitable purposes and applicable law.

The Foundation may conduct appropriate due diligence before accepting significant donations or sponsorships.

4.9 Gifts and Bequests

The Foundation may accept charitable gifts, bequests, and donations made through wills or estates, subject to applicable Kenyan law and the Foundation's governing documents.

4.10 One-Off and Regular Donations

Donations may be made as:

• One-off donations.
• Monthly donations.
• Regular recurring donations.
• Project-specific donations.
• Programme-specific donations.
• Emergency appeal donations.
• General or unrestricted donations.

The availability of recurring donations will depend on the payment method or platform used.

5. Acceptance of Donations

The Needed Care Outreach Foundation reserves the right to refuse, decline, suspend, or return a donation where:

• The donation is from an unlawful or questionable source.
• Accepting the donation would breach applicable Kenyan law.
• The donation is subject to conditions that conflict with the Foundation's charitable purposes.
• The donation would create unreasonable legal, financial, operational, reputational, or ethical risks.
• The Foundation cannot reasonably use the donation for its stated purpose.
• The donation would compromise the independence or integrity of the Foundation.
• Accepting or retaining the donation would not be in the best interests of the Foundation or its beneficiaries.

The Foundation may carry out appropriate due diligence on donations where necessary, particularly for significant, unusual, restricted, international, property-based, or otherwise higher-risk donations.

6. Recording and Acknowledgement of Donations

All donations received by The Needed Care Outreach Foundation will be recorded through appropriate financial and administrative systems.

Depending on the type of donation, donors may receive an acknowledgement, receipt, confirmation, or other appropriate evidence of the donation.

For donations made by M-PESA, bank transfer, mobile money, or online payment, donors should retain their transaction confirmation as evidence of payment.

Where a donor requires an official acknowledgement or receipt, they may contact the Foundation using the contact details provided on our website.

7. Tax Treatment

The tax treatment of donations depends on the donor's circumstances, the Foundation's legal and tax status, and the requirements of Kenyan tax law.

The Needed Care Outreach Foundation does not guarantee that every donation will qualify for a tax deduction or other tax benefit.

Kenya's 2024 charitable donations rules recognise donations made in cash or in kind, including donations made through mobile money or money transfer.

Donors seeking a tax deduction should retain appropriate evidence of the donation and obtain advice from the Kenya Revenue Authority (KRA) or a qualified tax adviser regarding their individual circumstances.

The Foundation will provide appropriate documentation where required and where applicable.

8. Responsible Management of Donations

Every donation received by The Needed Care Outreach Foundation is treated as a responsibility entrusted to the Foundation.

We are committed to ensuring that donations are:

Received responsibly. Recorded accurately. Safeguarded appropriately. Used for lawful charitable purposes. Managed transparently and accountably.

The Foundation's governing body will oversee the proper management and use of charitable funds and assets in accordance with the Foundation's governing documents and applicable Kenyan law.

The Kenyan public-benefit framework expressly recognises cash, securities, in-kind contributions, bequests, gifts, grants, and real or personal property as possible sources of income for a public benefit organisation.

7. Restricted Fund Policy

The Needed Care Outreach Foundation operates a Restricted Fund Policy.

A donation may be treated as restricted where the donor clearly identifies the specific project, programme, appeal, beneficiary group, or charitable purpose for which the funds are intended.

For example:

• A donation designated for an education project will be used for that education project.
• A donation designated for child support will be used for the relevant child-support programme.
• A donation designated for a school feeding programme will be used for that programme.
• A donation designated for a particular emergency appeal will be used for that appeal.
• A donation designated as Zakat will be handled in accordance with the applicable requirements and the donor's stated purpose.

Restricted funds will be separately identifiable within the Foundation's financial records to enable appropriate monitoring, accountability, and reporting.

8. Where a Restricted Project Changes

Circumstances may sometimes change after a donation has been made.

A project may be completed, the required amount may have been raised, circumstances may make the original project impossible, or the Foundation may determine that the original purpose can no longer be delivered in a responsible or lawful manner.

In such circumstances, the Foundation will seek, where appropriate, to contact the donor and obtain approval to redirect the funds to a similar or closely related charitable purpose.

Where donor approval is not reasonably obtainable or is not legally required, the Foundation may apply the funds in accordance with applicable law, its governing documents, and its charitable objectives.

The Foundation will seek to ensure that restricted funds are not diverted to unrelated purposes.

9. Administration and Operational Costs

The Needed Care Outreach Foundation recognises that responsible charitable work requires appropriate administration, governance, safeguarding, financial management, monitoring, communications, and other operational support.

Where a donor makes an unrestricted donation, the Foundation may use part or all of that donation for reasonable administrative and operational costs.

Where a donor makes a restricted donation, the Foundation will use the donation for the specified cause and reasonable project-delivery costs directly attributable to that cause, unless otherwise agreed with the donor or required by law.

The Foundation may also receive separate unrestricted donations, grants, sponsorships, fundraising income, business support, volunteer contributions, and other lawful income to assist with its administration and operational requirements.

10. Donation Methods

Donations may be received through methods approved by The Needed Care Outreach Foundation, including:

• Online payment platforms.
• Bank transfers.
• Mobile money or other approved electronic payment methods.
• Cash donations.
• Cheques, where accepted.
• Donations of goods or property.
• Fundraising campaigns and events.

The Foundation will maintain appropriate records of donations received in accordance with its financial and governance requirements.

11. Online Donations

For donations made through the Foundation's website, fundraising platforms, or online campaigns, donors should be able to identify the project or cause for which they are donating.

Where the donor selects a specific project or cause, the donation will be recorded against that designated purpose.

Where the donor does not select a specific purpose, the donation may be treated as unrestricted and used where the Foundation determines the need is greatest.

12. Bank Transfers

Donors making payments directly into the Foundation's bank account should include an appropriate reference identifying the project or cause they wish to support.

Where a donor has received an appeal reference, project reference, or campaign reference, that reference should be included with the payment.

Where no designation or reference is provided, the Foundation may treat the donation as an unrestricted donation and allocate it where the need is greatest.

Donors may contact the Foundation before or after making a donation if they require assistance identifying the correct donation reference.

13. Cash Donations

Where a donation is made in cash, the donor should clearly communicate the project, programme, appeal, or charitable purpose for which the donation is intended.

The Foundation will provide an appropriate acknowledgement or receipt where applicable and will maintain appropriate records of cash received.

Cash donations will be handled in accordance with the Foundation's financial controls and applicable requirements.

14. Corporate Donations, Sponsorships and Grants

The Foundation may accept donations, sponsorships, grants, or other support from businesses, institutions, organisations, and other lawful sources where such support is consistent with its charitable purposes and values.

The Foundation may carry out appropriate due diligence before accepting significant donations, sponsorships, grants, or other contributions.

The Foundation reserves the right to refuse funding where the source, conditions, relationship, or proposed use of the funds could create legal, financial, reputational, ethical, or operational risks.

15. Bequests and Property Donations

The Foundation may accept charitable bequests, gifts through wills or estates, land, buildings, equipment, and other property where the Trustees or governing body determine that the donation is appropriate and can be lawfully accepted and administered.

Property donations may be subject to appropriate legal, financial, valuation, ownership, and other due diligence.

The Foundation may decline a property donation where accepting it would create unreasonable costs, liabilities, restrictions, or other risks.

16. Donor Receipts and Records

The Needed Care Outreach Foundation will maintain appropriate financial records of donations received.

Where applicable, donors may receive an acknowledgement, receipt, or other confirmation of their donation.

Donors should retain their donation records for their own purposes, including where they intend to seek any tax treatment or deduction that may be available under Kenyan law.

The Foundation will provide appropriate documentation where required by applicable law or reasonably necessary to confirm receipt of a donation.

17. Tax Treatment of Donations

The Needed Care Outreach Foundation does not guarantee that a donation will qualify for a tax deduction or other tax benefit.

Any tax treatment of a donation depends on the donor's circumstances, the Foundation's legal and tax status, and the requirements of applicable Kenyan tax laws and regulations.

Where applicable, the Foundation will provide appropriate documentation to support donors in meeting their tax or reporting obligations.

Donors who wish to claim a tax deduction or other tax benefit should obtain independent advice or consult the Kenya Revenue Authority (KRA) regarding their individual circumstances.

18. Transparency and Accountability

The Needed Care Outreach Foundation is committed to maintaining high standards of transparency and accountability.

The Foundation will maintain appropriate financial records and internal controls relating to donations and charitable expenditure.

The Foundation's governing body will oversee the responsible management of charitable funds and will seek to ensure that funds are used in accordance with:

• The Foundation's charitable purposes.
• Its governing documents.
• Lawful donor restrictions.
• Approved projects and programmes.
• Applicable Kenyan laws and regulations.

The Foundation will provide appropriate information to donors, regulators, beneficiaries, and other stakeholders where legally and reasonably possible.

19. Donor Enquiries

Donors are welcome to contact The Needed Care Outreach Foundation to request reasonable information about:

• The purpose of their donation.
• The project or programme supported.
• The status of a particular appeal.
• How restricted funds are being used.
• Donation receipts or confirmations.
• Other reasonable information relating to their donation.

We are committed to being open and transparent while protecting confidential, personal, safeguarding, and legally protected information.

20. Donation Refunds and Returned Donations

Donations are generally intended to be final charitable gifts. However, the Foundation may consider returning a donation where:

• The donation was made in error.
• A duplicate payment was made.
• The donation was made without proper authority.
• The Foundation is legally required to return the funds.
• The Foundation cannot reasonably use the funds for the stated purpose.
• The Trustees determine that returning the donation is in the best interests of the Foundation or its beneficiaries.

Any refund or return of funds will be considered on a case-by-case basis and in accordance with applicable law and the Foundation's policies.

21. Ethical and Lawful Sources of Funding

The Needed Care Outreach Foundation will seek to ensure that donations originate from lawful and acceptable sources.

The Foundation may undertake appropriate due diligence and may decline, suspend, or return a donation where there are reasonable concerns regarding its source, legality, conditions, or potential impact on the Foundation.

The Foundation will not knowingly accept funds where doing so would breach applicable law or expose the Foundation or its beneficiaries to unacceptable risk.

22. Governance and Responsibilities

The governing body of The Needed Care Outreach Foundation is responsible for overseeing the proper management of the Foundation's charitable resources.

Members of the governing body will act in accordance with the Foundation's governing documents, applicable Kenyan law, and their governance responsibilities.

Where members of the governing body serve voluntarily, reimbursement of legitimate and properly authorised expenses may be permitted in accordance with applicable law and the Foundation's policies.

23. Volunteers and Supporters

The Foundation welcomes volunteers and supporters who wish to contribute their time, skills, resources, or expertise to its charitable work.

Volunteers may assist with fundraising, community activities, education, project implementation, administration, events, and other activities approved by the Foundation.

All volunteers are expected to comply with the Foundation's policies, safeguarding requirements, code of conduct, and other applicable procedures.

24. Our Commitment to Responsible Giving

We understand that donors place their trust in The Needed Care Outreach Foundation when they make a contribution.

We therefore seek to ensure that every donation is:

• Received responsibly.
• Recorded accurately.
• Protected appropriately.
• Used for its intended charitable purpose.
• Accounted for transparently.

Where a donor has restricted their donation to a specific cause, we will seek to honour that restriction in accordance with applicable law and this policy.

25. Contact Us

For questions about donations, restricted funds, appeals, receipts, or how your contribution is being used, please contact:

The Needed Care Outreach Foundation

Email: [email protected]

Telephone: +254 788 564 485

Website: theneededcareoutreachfoundation.org

We welcome questions from donors and supporters and are committed to providing appropriate information about the responsible use of charitable funds.

The Needed Care Outreach Foundation Donations Policy 2026