May 19, 2026
Finance Department
DATE: May 19, 2026
TO: Mayor Martinez and Members of the City Council
FROM:
Emily Combs, Director of Finance
Jerry Chak, Accounting Manager
Subject:
Donation Acceptance Policy
FINANCIAL IMPACT: Adoption of the Donation Acceptance Policy will establish administrative and financial controls for the review,
approval, documentation, accounting, and recordkeeping
of donations accepted by the City. Implementation of the policy is not anticipated to result in a direct fiscal impact and can be administered within existing departmental
resources.
PREVIOUS COUNCIL
ACTION:
None.
STATEMENT OF THE
ISSUE:
The City does not have a written policy governing the
acceptance, administration, and use of donations,
including both monetary and in-kind donations. The City would benefit from adopting a consistent framework to
ensure that donations accepted by the City serve a valid public purpose, are administered transparently, and are recorded in accordance with applicable laws and
governmental accounting standards.
RECOMMENDED ACTION:
ADOPT a resolution approving the City of Richmond
Donation Acceptance Policy – Finance Department
(Emily Combs/Jerry Chak 510-620-6569).
AGENDA
REPORT
May 19, 2026
DISCUSSION:
The City may receive donations or proposed donations in the form of cash, goods, services, equipment, or real property from individuals, organizations, or other entities.
The City does not currently have a written policy to guide the review, approval, documentation, recording, and administration of these donations. The proposed Donation Acceptance Policy is intended to establish a uniform framework for the City’s acceptance and administration of donations (Attachment 1).
The proposed policy establishes general principles for the acceptance of donations by the City and identifies procedures for review, approval, documentation, accounting, and recordkeeping. Under the policy, the City Manager, or designee, may accept monetary and in-kind donations valued at $10,000 or less, while City Council approval is required for donations valued at more than $10,000.
The policy includes as exhibits a template Donation Acceptance Form, which is required for every donation, a template Donation Acceptance Agreement, which is required for all donations that require City Council approval, and a template donation receipt, which is required to be issued for donations with a value of $100 or greater or upon request of the donor (Attachments 2, 3, and 4).
City staff recommend that the City Council adopt a resolution approving the City of Richmond Donation Acceptance Policy. Adoption of the policy will provide the City with a consistent and transparent process for handling donations by establishing clear review and approval procedures, supporting proper valuation, accounting, and financial reporting, and strengthening documentation and record retention for audit and public transparency purposes (Attachment 5). The policy will also help reduce the risk of accepting donations that create inappropriate conditions, conflicts of interest, or unfunded obligations.
DOCUMENTS ATTACHED:
Attachment 1 – Donation Acceptance Policy
Attachment 2 – Donation Acceptance Form
Attachment 3 – Donation Acceptance Agreement
Attachment 4 – Donation Receipt
Attachment 5 – Resolution Donation Acceptance Policy