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Fundación Comunitaria de Puerto Rico holds the 1101.1 status from the Puerto Rico Internal Revenue Code, and the 501 (c) (3) certifications from the United States Internal Revenue Code. You can deduct 100% of your philanthropic contribution, up to 50% of your adjusted gross income.

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Terms

The acceptance of any contribution, donation or grant is at the discretion of The Community Foundation. The Community Foundation will not accept any donation unless it can be used or spent in a manner consistent with the purpose and mission of The Community Foundation.

No irrevocable donation will be accepted, be it a direct or life annuity, if under any reasonable set of circumstances the donation would endanger the donor's financial security.

Only persons (natural or legal) who have the legal capacity to do so may make donations to The Community Foundation.

The Community Foundation will refrain from giving advice on tax or other treatment to donations and will encourage donors to seek guidance from their own professional advisors to assist them in the process of making their donation.

The Community Foundation will accept donations in cash or publicly traded securities. Donations of in-kind services will be accepted at the discretion of The Community Foundation.

Certain other donations, real estate, personal property, donations in kind, illiquid securities and contributions from nontransparent sources or whose use is restricted in some way, must be reviewed before being accepted due to special obligations or liabilities that may arise for The Community Foundation.

The Community Foundation will provide recognition to donors who meet the tax requirements for the goods received by the charity as a donation. However, with the exception of cash donations and securities listed on the stock exchange, no value will be attributed to any receipt or other form of justification for a donation received by The Community Foundation.

The Community Foundation will respect the intention of the donor in connection with donations for limited purposes as well as with the intention to remain anonymous. In regards to anonymous donations, The Community Foundation will restrict information about the donor only to those staff members required to know the donor’s identity.

The Community Foundation will not compensate, either through commissions, search fees or other means, a third party for directing a gift or a donation to The Community Foundation.

All donations made between donors and The Community Foundation will be governed by these Donation Terms and by the laws of the Commonwealth of Puerto Rico.

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