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Statement on gift acceptance

Mass General Brigham and each of its member institutions remain enormously grateful for the meaningful and generous support of our donors. We deeply value the trust that donors place in us. Our donors are an essential part in advancing our charitable mission to ensure and maintain our excellence in health care delivery, scientific research, education, and community service. We look forward to continuing to share information about how our outstanding member institutions are serving our charitable mission, and how our institutions collectively advance our mission through our unique collaboration as an integrated healthcare system.

This Statement is intended to inform our donors and prospective donors, as well as affirm for our member institutions, the fundamental principles (Principles) upon which Mass General Brigham and each member institution (each individually, an Institution) may accept charitable gifts.

Each Institution maintains its own separate, 501(c)(3) tax-exempt status, through which it is privileged to receive charitable contributions from donors. Donors to Mass General Brigham may wish to support system-wide institutes, centers and programs which create unique opportunities for collaboration among clinicians and researchers across our system.  Mass General Brigham also recognizes that our donors have one or more relationships with, and contribute generously to, our member institutions, which vary in scope and size.

As a member of the Mass General Brigham healthcare system, each Institution shall adhere to and be guided by these Principles, and shall exercise its judgment whether to accept a proposed gift through an evaluation of the particular facts and circumstances.

Principles

Each Institution may accept a charitable gift subject to the following:

1. The gift designation furthers and fulfills the Institution’s charitable mission of advancing patient care, scientific research, education, and community service.
2. Acceptance of a charitable gift by the Institution aligns with its values and priorities.
3. The gift designation aligns with Mass General Brigham’s non-discrimination, conflict of interest, and other applicable institutional policies.
4. The gift designation and acceptance are in compliance with federal and state law. For clarity, and consistent with federal regulations, the Institution cannot accept a gift with restrictions which, in its judgment, would permit a donor to retain ongoing control over the gifted funds.
5. Upon acceptance of a charitable gift, the Institution holds legal ownership of the gifted funds, which it shall use in accordance with the donor’s expressed charitable intent.
6. To fulfill its fiduciary responsibilities, the Institution shall accept, manage, and administer charitable gift funds in compliance with the law, the Mass General Brigham Gift Acceptance Policy, and all applicable Mass General Brigham policies and procedures.
7. In the Institution’s judgment, the gift designation must not be overly restrictive, costly to manage or maintain, or otherwise require unreasonable use or expenditure of charitable resources or exposure to liability.
8. The Institution has taken steps to clarify the source of funding for the charitable gift, and is satisfied, in its judgment, that the gifted funds did not derive from activities that do not align with the Institution’s mission and values or from an illegal or potentially illegal activity.
9. The Institution has exercised appropriate due diligence to determine, in its judgment, that the acceptance of the charitable gift which may present unusual or complex facts and circumstances does not pose a risk of damage to the Institution’s mission or reputation.
10. The terms of gift acceptance by an Institution, in its judgment, do not, and cannot reasonably be construed to be, either explicitly or implicitly, an endorsement of a donor’s business enterprise or the particular views of a donor.