Last Updated: September 10, 2026

Golden Eyes Project Foundation, doing business as golden eyes project (“gep,” “we,” “us,” or “our”), welcomes charitable contributions that support our mission and programs. This Donation & Gift Acceptance Policy explains the general principles gep uses when accepting monetary contributions and other charitable gifts.

Our goal is to accept contributions responsibly, honor donor intent when a gift is accepted for an approved purpose and ensure that gifts do not create obligations that conflict with gep’s mission, legal responsibilities or organizational interests.

1. General Gift Acceptance

gep may accept charitable gifts that further or support our mission and that can be received, administered and used responsibly by the organization.

Acceptance of a contribution may depend on the nature of the gift, any restrictions proposed by the donor, administrative requirements, potential costs or liabilities and applicable legal or regulatory requirements.

gep reserves the right to decline a proposed gift when accepting it would not be in the best interests of the organization or would create obligations that gep cannot reasonably fulfill.

2. Monetary Contributions

gep may accept monetary contributions through payment methods and fundraising channels made available or authorized by the organization.

Unless a contribution is accepted for a specifically identified purpose, monetary contributions are considered unrestricted and may be used where gep determines they can most effectively support its charitable mission, programs and operations.

Contributions made through unauthorized third parties or fundraising campaigns that have not been approved by gep may require additional verification before the organization can recognize or administer them.

3. Restricted Gifts

A donor may sometimes wish to designate a contribution for a particular gep program, initiative or approved charitable purpose.

gep will make reasonable efforts to honor restrictions that the organization has expressly accepted. However, a proposed restriction must be consistent with gep’s charitable purposes and must not create unreasonable administrative, financial, legal or operational burdens.

A donor’s stated preference does not become a binding restriction unless gep has agreed to accept the gift subject to that restriction.

If circumstances later make an accepted restriction impossible, impracticable or unlawful to fulfill, gep will address the gift in accordance with applicable law and, where appropriate, communicate with the donor or seek necessary authorization regarding an alternative use.

4. Artwork Contributions

Contributions of original artwork are handled through gep’s separate artwork contribution process and are governed by the applicable Artwork Contribution Agreement and related documentation.

That process addresses matters specific to artwork, including ownership, provenance, authenticity, intellectual-property permissions, valuation responsibilities, fulfillment and the rights granted to gep.

This Donation & Gift Acceptance Policy does not replace or modify an executed Artwork Contribution Agreement.

5. Other Non-Cash Gifts

gep may consider gifts of property, goods, materials, equipment, supplies or other non-cash assets when they can reasonably support the organization’s mission or operations.

Before accepting a non-cash gift, gep may consider its condition, usefulness, storage or transportation requirements, restrictions, ongoing costs, potential liabilities and whether the organization has the ability to use or responsibly dispose of the property.

gep is not obligated to accept a non-cash gift merely because it has been offered.

Certain gifts may require additional documentation or professional review before acceptance.

6. Gifts Requiring Additional Review

Some proposed gifts may require review by gep’s leadership, Board of Directors or professional advisors before they can be accepted.

These may include gifts involving significant restrictions or obligations; unusual or difficult-to-value assets; property that may create environmental, financial or legal liability; gifts requiring substantial ongoing expenditures; arrangements that could create a conflict of interest; or gifts whose acceptance could affect gep’s charitable status, reputation or ability to carry out its mission.

gep may request additional information reasonably necessary to evaluate a proposed gift.

Counsel review requested: Counsel should advise whether gep should establish specific Board-approval thresholds or categories of gifts requiring mandatory legal, financial or governance review.

7. Gifts We May Decline

gep may decline any contribution when acceptance would be inconsistent with our mission or charitable purposes; violate applicable law; jeopardize the organization’s tax-exempt status; create an unacceptable financial, legal or administrative burden; impose restrictions gep cannot reasonably fulfill; create an inappropriate private benefit or conflict of interest; or otherwise be contrary to the best interests of the organization.

Declining a proposed gift does not necessarily reflect a judgment about the donor. It reflects gep’s responsibility to determine whether the organization can appropriately accept and administer the gift.

8. Donor Acknowledgments & Receipts

gep may provide written acknowledgments or receipts for contributions in accordance with applicable legal and recordkeeping requirements.

Acknowledgments may identify the amount of a monetary contribution or describe non-cash property contributed to gep, as appropriate.

Donors are responsible for retaining documentation needed for their own records and tax reporting.

9. Valuation of Non-Cash Gifts

Unless required by law or expressly undertaken through an appropriate qualified process, gep does not provide donors with appraisals or determinations of the fair market value of contributed property for the donor’s tax purposes.

A donor seeking to claim a charitable deduction for a non-cash contribution is responsible for obtaining any appraisal, valuation or other documentation required by applicable tax law.

gep may provide information or signatures that the organization is legally permitted and appropriately qualified to provide in connection with required donor tax documentation, but doing so does not constitute independent tax or valuation advice.

10. Tax Deductibility

Golden Eyes Project Foundation is recognized as a tax-exempt charitable organization under Section 501(c)(3) of the Internal Revenue Code.

Contributions may be deductible to the extent permitted by applicable law. The availability and amount of any charitable deduction depend on the donor’s circumstances and the nature of the contribution.

gep does not provide individual tax, legal or financial advice. Donors should consult an appropriate professional regarding the tax treatment of a particular contribution.

11. Goods or Services Provided in Exchange

When a donor receives goods or services in connection with a payment to gep, the payment may not be fully deductible as a charitable contribution.

Where required, gep will provide an acknowledgment describing applicable goods or services and other information required under federal tax rules.

Purchases of artwork, merchandise or other items through gep’s gallery or shop are separate from charitable contributions unless expressly identified otherwise.

12. Refunds of Charitable Contributions

Charitable contributions are generally considered final once accepted by gep.

However, gep may consider a refund when appropriate or legally required, including in circumstances involving an unauthorized or duplicate transaction, processing error or another exceptional situation.

A request for a contribution refund does not guarantee that a refund will be issued. Any refund will be evaluated based on the circumstances, applicable law and whether the contributed funds remain available and may legally be returned.

Counsel review requested: Counsel should review gep’s contribution-refund standard, particularly for restricted gifts and funds that have already been applied toward a charitable purpose.

13. Donor Privacy

gep respects donor privacy and handles donor information in accordance with our Privacy Policy and applicable law.

We do not publicly identify a donor or disclose nonpublic donor information merely because an individual has made a contribution, except with appropriate permission or where disclosure is legally required.

Donors who wish to discuss recognition, anonymity or other preferences may contact gep.

14. Donor Independence

Donors are encouraged to seek independent legal, tax, financial or other professional advice when appropriate before making a significant or complex gift.

gep representatives should not act as a donor’s personal legal, tax or financial advisor in connection with a contribution.

A donor’s professional advisors act on behalf of the donor and not on behalf of gep.

15. Fundraising on Behalf of gep

Individuals, businesses or organizations wishing to conduct a fundraiser, campaign or solicitation representing that proceeds will benefit gep should obtain authorization from the organization before doing so.

Authorization helps ensure that gep’s name and charitable status are represented accurately, that fundraising activities are consistent with our mission and that applicable legal or administrative requirements can be addressed.

Permission to support gep does not authorize another person or organization to enter contracts, make commitments or otherwise act on behalf of gep.

16. Changes to This Policy

gep may update this policy as the organization’s programs, fundraising activities or legal requirements evolve.

When changes are made, the “Last Updated” date at the top of this page will be revised. Material changes may also be communicated through additional notice when appropriate.

17. Contact Us

Questions about making a contribution, proposing a non-cash gift, requesting an acknowledgment or discussing a potential restriction may be submitted through the contact information provided on the golden eyes project website.

Golden Eyes Project Foundation
DBA: golden eyes project