47 Ill. Adm. Code 355.301
Acceptable Types of Donations
Section 355
Section 355.301 Acceptable
Types of Donations
Donations may only be made in
the form of cash, securities, real property or personal property. Provision of
services of any kind shall not constitute a Donation. Upon receipt of a
Donation, a Sponsor shall notify the allocating Agency and provide to the
Agency documentation evidencing both the Donation and its value, which must be
determinable as of the date of the Donation. Documentation evidencing the
Donation shall include a notarized affidavit from each Donor acknowledging the
Donation to the Sponsor or such other documentation evidencing the Donor's
knowledge of the making of a Donation and eligibility for receipt of a
Certificate, as determined acceptable by an Agency in its discretion.