Samrajya USA will consider the following criteria in the acceptance of a gift:

A. Cash. Cash is acceptable in any form.  

B. Tangible and Intangible Personal Property. Before accepting tangible and intangible personal property, Samrajya USA will determine if it is readily marketable and will not expose Samrajya USA to significant liabilities. All gifts of tangible and intangible personal property other than cash will be evaluated by Samrajya USA in light of the following criteria:

1. Donor restrictions, if any, on gifts of tangible and intangible personal property.
2. Will the property help Samrajya USA to fulfill its purposes?
3. Is the property marketable?
4. Are there any undue restrictions on the use, display, or sale of the property?
5. What are the carrying costs for the property?

 
C. Securities. Samrajya USA may accept both publicly-traded securities and closely-held securities.

1. Publicly-Traded Securities: Samrajya USA shall sell any publicly-traded securities unless holding the securities is deemed appropriate by Samrajya USA. Samrajya USA shall determine, prior to accepting securities, whether the securities, in the hands of Samrajya USA, are in any way restricted as to sale.
2. Closely-Held Securities: Samrajya USA may accept closely-held securities if deemed acceptable after review by Samrajya USA. 

 
D. Real Estate. Before accepting real estate, Samrajya USA will determine if it is readily marketable and/or will not expose Samrajya USA to unacceptable liabilities. Prior to accepting a gift of real estate, Samrajya USA shall consider such factors as:

1. Donor restrictions, if any, on gifts of real estate,
2. Sale costs and holding costs prior to sale,
3. Current and expected future value,
4. Encumbrances and title restrictions, and
5. Liabilities, including potential environmental issues.

 
E. Intangible Assets That Are Not Publicly Traded. These assets include stock, bonds, debentures, partnership interests, and LLC interests that are not publicly traded, as well as patents, copyrights, cryptocurrencies, and other intangible assets. Gifts of intangible assets that are not publicly traded are acceptable provided that Samrajya USA shall not accept such assets that have an insignificant present value or could expose Samrajya USA to liabilities including significant carrying costs or negative tax consequences. Samrajya USA will evaluate gifts of intangible assets for acceptance on a case-by-case basis.

F. Life Insurance Policies. Life insurance policies are acceptable, provided that Samrajya USA is the owner and the irrevocable beneficiary of the policy. Samrajya USA will evaluate gifts of insurance policies for acceptance on a case-by-case basis.

G. Non-Standard Contributions. Non-standard contributions include:

1. Assets that are not reasonably expected to be used to satisfy or further Samrajya USA’s exempt purposes (aside from the need for income or funds);
2. Assets for which there is no ready market to which Samrajya USA may go to liquidate the contribution; and
3. Assets whose value is highly speculative or difficult to ascertain.

Prior to accepting a non-standard contribution, Samrajya USA shall review the proposed gift for acceptance on a case-by-case basis.

H. Deferred Gifts. Samrajya USA may accept a designation as a remainder/income beneficiary if it is acceptable to Samrajya USA, including: designations made in charitable pledges, testamentary bequests, living trusts, charitable remainder trusts, charitable lead trusts, individual retirement accounts, retirement plans, remainder interests in real property, etc.

ANONYMOUS GIFTS

Samrajya USA will not accept completely anonymous gifts. The donor’s identity must be disclosed to the Chairman of Samrajya USA’s Board of Directors, who shall endeavor to maintain the donor’s anonymity (except upon a request from Samrajya USA’s Board of Directors or as required by law).