Charitable Contributions and Distribution Policy

As a 501 (c)(3) -non-profit organization, the I-CAR Education Foundation, d/b/a Collision Repair Education Foundation (Foundation) solicits cash and in-kind gifts (charitable contributions) from individuals, corporations, committees, and foundations to secure the future growth and mission of the Foundation. As a result of these contributions, the Foundation administers a wide variety of scholarship funds and school grants that enable donors to support collision students, high school collision programs, and/or college collision programs.

This policy and associated guidelines govern the Foundation’s acceptance of gifts and provide guidance to prospective donors and their advisors when making gifts to the Foundation. The provisions of these policies shall apply to all gifts received by the Foundation for any of its programs or services. The Foundation may seek the advice of legal counsel on matters related to the acceptance of gifts if outside the scope outlined in these guidelines.

1. Types of Gifts

A Gift is an irrevocable charitable contribution (donation) to the Foundation for the benefit of collision schools and/or collision students without expectation of tangible compensation and for which no contractual requirements are imposed. Gifts can be in the form of Cash (cash, credit card, wire transfer, or check), Recurring Gifts, or Gifts in-kind (products, training, services). All gifts are subject to the terms of this policy.

Cash Gifts: Cash gifts may either be restricted (see Section II – Restriction on Gifts) or unrestricted. In the case of an unrestricted gift, the gift will be used to promote, enhance, and/or continue the services and support that the Foundation offers to fulfill their mission.

Gifts In-Kind: Gifts in-kind are non-cash donations of products, training, or services. All gifts must follow the guidelines established in IRS Publication 1771, Charitable Contribution-Substantiation and Disclosure Requirements. All in-kind gifts must be approved by the Foundation before they may be delivered to the Foundation or the designated recipient, and before they may be considered accepted by the Foundation. The donor must complete the Foundation’s in-kind donation form and obtain the Foundation’s written acceptance on the form to receive credit for the donation, and the donor must provide their fair market value for the gift. The Foundation cannot take any role in the valuation of an in-kind gift. Donors should not send in-kind donations to the Foundation until they receive approval.

1. Products: If found acceptable by the Foundation, the Foundation will accept gifts of new or slightly used products to be distributed to collision schools and/or collision students, or to be used by Foundation staff members in order to promote the mission of the organization. Unless otherwise agreed by the donor and the Foundation, after the Foundation has approved the in-kind donation, the donor will ship the product directly to the gift recipient, and the cost of shipping may be included in the donation value.
2. Training: If found acceptable by the Foundation, the Foundation will accept gifts of training, so long as it is a benefit to collision schools, collision students, and/or Foundation staff.
3. Services: If found acceptable by the Foundation, the Foundation will accept gifts of services. These gifts can include services to assist the Foundation staff (e.g., printing services) and/or services to assist collision schools and/or students (e.g., repairing a paint booth in a school).

Recurring Gifts: The Foundation will accept commitments for recurring gifts. Either a donor can set up a recurring credit card payment via Blackbaud Merchant or an invoice can be sent at a certain timeframe (monthly, quarterly) to be paid with a check.

Pledge Gifts: The Foundation will accept pledge donations. Pledge donations are commitments made by individuals or organizations to donate a specified amount over a designated period. The Foundation will require that the pledge donation be accompanied by a pledge form that documents the dollar amount, frequency, and effective date.

2. Restrictions on Gifts

Subject to the limitations described in this policy, a donor may request that their gift be restricted (Restricted Gift), provided that the Foundation has given its prior approval to the proposed restriction and has agreed to accept the gift subject to the donors requested terms.  

1. A. The donor must provide written confirmation of the donor’s requested restricted use of the gift.
2. B. The Foundation has complete control and administration over the use of the donated funds to ensure gifts received will benefit the mission of the organization, although the donor’s restrictions will be carefully considered.
3. C. If the Foundation determines that adhering to the donor’s requested restriction would be outside of the Foundation’s charitable purposes or would create an impermissible private benefit to the donor, the Foundation reserves the right to return the gift to the donor or make a recommendation to the donor to alter the restriction.
4. The donation must be at or greater than $5,000.  
5. E. The Foundation will arrange for the purchase of all items from the restricted gift funds, and the Foundation will retain complete discretion as to which vendor to use based on price, availability, location, etc. As general practice, the gifts cannot be used to purchase products, services, or training from the donor or donor’s organization.

Notwithstanding any contrary implication of the above section, all Restricted Gifts (and the corresponding terms requested by the donor) are subject to acceptance by the Foundation in its sole discretion.

3. Process for Use, Refund, or Repurposing of Funds

1. The Foundation will have the remainder of the year in which a restricted gift is received, plus one additional year to disburse the restricted gift funds. If the gift distribution is not completed and/or there is still money left in the fund after this timeframe, the Foundation will have the option (in its sole discretion) to redirect all remaining funds from the gift into the General Unrestricted Collision Repair Education Foundation Campaign.
2. If the proceeds of a restricted gift exceed the cost of the materials and services purchased (whether due to discounts or other reasons), the Foundation may retain the excess funds and transfer them to the General Unrestricted Collision Repair Education Foundation Campaign.
3. General Refund and Repurpose Discretion: If a donor, school, or recipient chooses not to participate or accept the funded program, scholarship, or event support, the Foundation retains the discretion to repurpose or return the funds. Reasonable efforts will be made to align with the original donor intent. If the Foundation determines that such alignment is not reasonably possible, it reserves the right to redirect such funds to the General Unrestricted Collision Repair Education Foundation Campaign.
4. Scholarship Returns: If a scholarship recipient declines, becomes ineligible, or cannot accept an award after issuance, the Foundation may reallocate the funds to other qualified applicants in the same or future cycle.
5. Event Cancellations (e.g., Career Fairs): If an event is canceled, the Foundation will consult with the donor to the extent it is reasonably possible to redirect, apply to a future event, or return funds.
6. Use of Remaining Funds Post-Program Award: If there are remaining funds after fulfilling the original purpose due to savings or declined participation, the Foundation may apply these to the same program in the next fiscal year or, in the discretion of the Foundation, redirect such funds to the General Unrestricted Collision Repair Education Foundation Campaign, and transfer to the General Campaign.

IV. Gift Administration

1. Recognizing Gifts: Gift receipts will be issued for all gifts promptly from the date received and will include the name of the donor, date received, restrictions if applicable, and a description of the gift. If the donor received something of value in exchange for the gift, the receipt would state the value of the item received; otherwise, the receipt shall state: “No goods or services were received in exchange for this gift.”
2. Record Keeping: The Foundation will use its reasonable best efforts to keep gift records reflecting the name of the donor and details of the gift..
3. Recognition: It is the Foundation’s intent to communicate appreciation of gifts whenever it is acceptable to the donor.
4. Operating Overhead: It is the policy of the Foundation to assess overhead costs against all gift funds to support operating expenses. The Foundation may designate up to 15% of the gift to cover the organization’s general operations.
5. Conflict of Interest: Ultimately, the Foundation has the responsibility to control the use of its gifts and make sure they are used only in furtherance of its exempt educational purposes and do not create excess private benefit or private inurement issues. The Foundation reserves the right to refuse a gift if it is determined to conflict with the Foundation’s mission or its tax-exempt status. Contributions must support and enhance the Foundation’s mission and purpose and be consistent with its tax-exempt status. Contributions that subject the organization to unusual restrictions and/or do not directly support collision schools and/or students will not be accepted.
6. Donor Bill of rights: Any donor or prospective donor may view the Donor Bill of Rights at the Foundation’s website.
7. Publicity: Grant information and press releases are distributed throughout the collision Inter-Industry and are available at Community – Collision Repair Education Foundation.

IV. Strategic Collaborations and Fiscal Sponsorship Guidelines

1. The Foundation may enter into collaborations with mission-aligned partners in the collision repair industry to support programs like workforce development, technical training, and scholarships.
2. Contributions remain under the Foundation’s full control and must support its exempt purposes. These initiatives may be promoted or administered jointly, provided:
   1. They align with CREF’s mission and do not compromise the Foundation’s independence or tax-exempt status.
   2. CREF retains final authority over the acceptance, management, and distribution of all gifts.
   3. Any revenue-sharing or fund-distribution agreement is documented in writing and does not result in impermissible private benefit.
   4. Partner use of shared funds must support program objectives and not be used for commercial marketing unless such activity directly advances the Foundation’s mission.
   5. Donor-facing materials, acknowledgments, and communications must accurately reflect CREF’s role in managing and stewarding funds.
   6. Donor recognition benefits and reporting packages must comply with IRS guidelines and uphold CREF’s charitable purpose.
   7. CREF will not serve as a conduit for transferring charitable contributions for the primary benefit of other organizations or for purposes outside its exempt charitable mission.
3. Fiscal Sponsorship Clause: CREF may serve as a fiscal sponsor for mission-aligned programs. All contributions are payable directly to CREF and subject to its discretion. Sponsored programs must comply with IRS rules, and any funds distributed to partners require a formal agreement outlining scope, deliverables, and reporting. CREF cannot allow undue private benefit or use donations outside its exempt purpose.

Updated Edits 9.17.2026

Amended 1/20/2025, Approved 2/9/2025, Foundation Board of Trustees