- The recipient donee (Latino Film Fund) rather than the donor (individuals, organizations and/or governmental agencies) controls the specific disposition of the gift.
- Please be advised that contributions cannot and will not be provided by our organization to a specific person or individual, but rather to a project, selected for sponsorship by our organization because of its alignment with the ideals and mission statement of the Latino Film Fund.
- If funds are earmarked, the Latino Film Fund maintains full control of the donated funds and discretion as to their use, so as to ensure that the funds will be used to carry out the organization's functions and purposes.
- If the donee (Latino Film Fund) has such control and discretion and the gift is applied in accordance with the organization's exempt purposes, the charitable gift ordinarily will be deductible, despite the donor's expressed hope that the gift will be applied for a designated purpose.
- To the assistance of a donor, the Latino Film Fund will provide written acknowledgement of funds received in a timely manner.