Mass General Brigham Statement on Gift Acceptance

Mass General Brigham and its member institutions remain enormously grateful for the generosity of our donors and the critical role our donors play in advancing our charitable mission. We value the trust donors place in us and look forward to continuing to share more information with donors and prospective donors about the remarkable health care delivery, scientific research, and education happening in our outstanding member institutions.

Mass General Brigham is committed to furthering its charitable mission of advancing patient care, scientific research and education, community service, and taking a leadership role as an integrated health care system. Mass General Brigham’s unique collaboration among its member institutions, which provide a spectrum of care, enables us to deliver the highest quality health care to the communities we serve. An essential part of ensuring and maintaining our excellence is the meaningful and generous support of our donors.

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 its member institutions may accept charitable gifts.

Mass General Brigham and each of its member institutions (each, an Institution) maintains its own separate, 501(c)(3) tax-exempt status, through which it is privileged to receive charitable contributions from donors. Mass General Brigham 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 integrated health care 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. Each Institution has developed a process to evaluate and consider acceptance of proposed gifts consistent with these Principles, as supported by Mass General Brigham.

Principles

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

  1. The gift designation furthers and fulfills its 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 the Institution’s non-discrimination, conflict of interest or other policies;
  4. The gift designation and acceptance are in compliance with federal and state law;
  5. Upon gift acceptance from a donor, the Institution becomes the legal owner of the gifted funds, and shall use such funds in accordance with the donor’s expressed intent. For purposes of clarity and consistent with the Internal Revenue Code, a donor of a charitable gift may not retain any ongoing control over the use of gifted funds once given to a charity.
  6. In the Institution’s judgment, the gift designation is not overly restrictive, costly to manage or maintain, or otherwise requires unreasonable use or expenditure of charitable resources;
  7. In the Institution’s judgment, acceptance of a gift does not create exposure to a future financial commitment or other liability;
  8. The Institution has taken steps to clarify the source of funding for the 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 facts and circumstances of a proposed gift which may present unusual or complex circumstances do not pose a risk of damage to the Institution’s mission or reputation; and
  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.