Mercy Deliverance Ministries, and any affiliated organizations it establishes after the effective date of this Policy (collectively, “MDM”, “Us”, “Our”, or “We”), recognize that you may be concerned about our collection, use, and disclosure of your personal information. We respect your privacy and are committed to providing a transparent notice of our privacy practices.
This policy describes the types of information We may collect from you when you visit our website(s), including https://www.mercydm.org/ (our “Website“). This policy also covers information We collect about you offline, from third parties, or when you visit one of our locations or contact us by phone. This policy describes our practices for collecting, using, maintaining, protecting, and disclosing that information.
We collect several types of information from and about you, including:
- Information provided by you, such as name, address, email address, telephone number, and other personally identifying information. For example, We collect information from you when you fill out a form on our website or when you fill out a physical copy of a form;
- Information provided by third parties about you. As part of our services, We may also collect information from our partners and organizations and agencies with which we collaborate in carrying out our mission; and
- Information collected automatically as you navigate through the site. Information collected automatically may include usage details, domain address, IP addresses, internet browser, operating system, your internet connection, the equipment you use to access our Website, and information collected through cookies.
We use information that We collect about you or that you provide to us:
- to present our Website and its contents to you and to improve our website (We continually strive to improve our website offerings based on the information and feedback We receive from you);
- to provide you with information or services that you request from us;
- to fulfill Our obligations to you as a community member, neighbor, supporter or donor;
- to notify you about changes to our Website or any services We offer or provide through it;
- to allow you to participate in interactive features on our Website and to personalize your experience (your information helps us to better respond to your individual needs);
- to enable communications to you regarding our services such as email and text;
- to fulfill any other purpose for which you provide it and in any other way We may describe when you provide the information; and
- for any other purpose with your consent.
DISCLOSURE OF YOUR INFORMATION
- to our subsidiaries and affiliates that may be created after the effective date of this policy;
- to contractors, service providers, partners, supporters, and other third parties We use to support our mission;
- to fulfill the purpose for which you provide it. For example, to process your inquiry regarding a donation, service, or partnership;
- for any other purpose disclosed by us when you provide the information;
- with your consent.
We may also disclose your personal information:
- to comply with any court order, law, or legal process, including to respond to any government, regulatory, or law enforcement request;
- to enforce or apply our Terms and Conditions and other agreements, including for billing and collection purposes; and
- if We believe disclosure is necessary or appropriate to protect the rights, property, or safety of MDM, our partners, community members, neighbors, or others.
We may disclose aggregated information about our users and deidentified data or information that does not identify an individual.
We have implemented reasonable measures designed to secure your personal information from accidental loss and from unauthorized access, use, alteration, and disclosure. The safety and security of your information also depends on you. Where We have given you (or where you have chosen) a password for access to certain parts of our Website, you are responsible for keeping this password confidential. We ask you not to share your password with anyone.
This Website may contain links to other sites. Please be aware that We are not responsible for the content or privacy practices of such other sites. We encourage our users to be aware when they leave our site and to read the privacy statements of any other site that collects personally identifiable information.
CHILDREN UNDER THE AGE OF 13
Our Website is not intended for children under 13 years of age. No one under age 13 may provide any information to or on the Website. We do not knowingly collect personal information from children under 13. If you are under 13, do not use or provide any information to or on this Website or through any of its features. If We learn We have collected or received personal information from a child under 13 without verification of parental consent, We will delete that information. If you believe We might have any information from or about a child under 13, please contact us in one of the ways provided in the Contact Information section, below.
Effective date November 18, 2021
Mercy Deliverance Ministries
STATEMENT OF TRANSPARENCY AND ACCOUNTABILITY
We are committed to our vision and passion for ministering to the poor, helping them become all that God created them to be. You can depend on us for full transparency and accountability on all matters and rest assured that funds entrusted to our ministry are used to further our mission.
Mercy Deliverance Ministries is an independent organization founded and governed by local volunteers to help people in our service area. We are not a branch or chapter of any national organization.
CHECKS AND BALANCES
Our stringent system of checks and balances ensures that we are fiscally responsible.
Our operating budget and internal financial statements are reviewed and approved by our Board of Directors, as well as our engaged outside counsel and accountants.
POLICIES AND PROCEDURES
We openly provide our donors with information, policies and procedures regarding your donations. If you have any questions, please contact us.
Mercy Deliverance Ministries (hereinafter referred to as MDM), a not for profit organization organized under the laws of the State of Alabama, encourages the solicitation and acceptance of gifts that will help fulfill its mission. The following policies and guidelines govern acceptance of gifts made to MDM:
The goal of MDM shall be to produce an ever-growing use of funds for improving access to health care and providing educational resources to ameliorate the effects of living in poverty. All funds will be used to develop, fund, and conduct a variety of programs for providing health care services, vacation bible schools, youth sports camps, counseling and coaching services, and education on sexual abstinence and the prevention of sexually transmitted diseases. These services and resources will be provided by MDM to individuals, and it is possible that MDM will provide funding and other resources to charitable and governmental organizations that serve the needs of the poor in these areas. In order to fulfill the mission of MDM, it may be necessary for funds to be used for volunteer travel in order to serve the needs of other communities.
PURPOSE OF POLICIES AND GUIDELINES
The Board of Directors of MDM solicits current and deferred donations from individuals, the business community, foundations and other charitable organizations, churches and other ministry organizations, and governmental agencies interested in supporting MDM’s ministry-related activities to secure the future growth and missions of the organization. It is the purpose of these policies and guidelines to govern the acceptance of donations by MDM and to provide guidance to prospective donors and their advisors when making gifts to MDM. The provisions of these policies shall apply to all gifts received by MDM.
USE OF LEGAL COUNSEL
MDM shall seek the advice of legal counsel in matters relating to acceptance of gifts where appropriate. Legal fees for the completion of any gift shall be the responsibility of the donor. If for any reason MDM pays the legal fees, all conflicts of interest should be avoided. Review of counsel is recommended for:
- review of closely held stock transfers that are subject to restrictions or buy-sell agreements
- review of documents naming MDM as Trustee
- review of all gifts involving contracts, such as bargain sales or documents requiring MDM to assume an obligation
- review of all transactions with potential conflict of interest that may invoke IRS sanctions
- instances in which use of counsel is deemed appropriate
CONFLICT OF INTEREST
All prospective donors shall be strongly urged to seek the assistance of personal legal and financial advisors in matters relating to their gifts and the resulting tax and estate planning consequences.
MDM will accept unrestricted gifts and gifts for specific programs and purposes,
provided that such gifts are not inconsistent with its stated purposes and priorities. MDM will not accept gifts that are too restrictive in purpose, too difficult to administer, or gifts that are outside the mission. All final decisions about the restrictive nature of a gift, and its acceptance or refusal, shall be made by the Board of Directors of MDM.
MINIMUM AND MAXIMUM GIFT
There is no minimum or maximum gift to MDM.
Generally, planned gifts will not be accepted by payroll deduction, unless authorized by the Board of Directors of MDM.
TYPES OF GIFTS
The following gifts are detailed in this document:
- Memorial and Honorariums
- Real Estate
- Remainder Interests in Property
- Retirement Plan Beneficiary Designations
- Saving Bonds
- Tangible Personal Property
- Time Share Interests
The following criteria govern the acceptance of each gift form:
Donors of MDM shall be encouraged to make bequests to MDM under their wills and trusts. The present value of that gift will be recorded as an expectancy of $1,000 unless the donor notifies MDM otherwise. MDM requires no proof from the donor as to the details of their bequest. Matured bequests will be deposited into MDM’s checking account, unless otherwise directed by the donor. The legal name to be used in bequests is “Mercy Deliverance Ministries.”
Cash is acceptable in any form. Checks shall be made payable to Mercy Deliverance Ministries. Gifts of cash can be made each year in addition to your annual gift. Annual cash pledges and multi-year pledges will also be accepted. Pledges are deductible in the years they are fulfilled, not in the years they are made. The date of a mailed check is the date of delivery; in other words, if a donor mails a check on December 31, the deduction can be taken, even if MDM does not receive the check until after January 1st.
MEMORIAL AND HONORARIUM GIFTS
An endowment gift to MDM in honor of loved ones can be created immediately and/or added to periodically. MDM will send an acknowledgement to the donor and to the donor’s honoree. All memorial and honorarium gifts received by MDM will be deposited into MDM’s checking account, unless requested otherwise by the donor/honoree.
Prior to acceptance of real estate, the gift shall be approved by the Board of Directors of MDM. Gifts of real estate may include developed property, undeveloped property, or gifts subject to a prior life interest. The date a properly executed deed is received by MDM is the date of delivery. Prior to acceptance of real estate, MDM should make an on-site inspection of any property. After an initial inspection and/or initial interview with the potential donor, if it is deemed appropriate, a broker, licensed contractor, or other appropriate person should make a more qualified, on-site inspection for MDM. Prior to acceptance, MDM shall require an initial environmental review of the property to ensure that the property is not contaminated with environmental damage. In the event that the initial inspection reveals a potential problem, MDM shall retain a qualified inspection firm to conduct an environmental audit. The cost of the environmental audit shall generally be an expense of the donor. Where appropriate, a title binder shall be obtained by MDM prior to the acceptance of the real property gift. The cost of this title binder shall generally be an expense of the donor. Generally, property should be located in the MDM service area to facilitate the inspection and management of the property.
Criteria for acceptance of the property shall include, but not be limited to:
- a) Is the property useful for the purposes of the MDM?
- b) Is the property marketable?
c) Are there any restrictions, reservations, easements, or other limitations associated with the property?
d) Are there carrying costs, which may include insurance, maintenance, property taxes, mortgages or notes, etc., associated with the property?
e) Does the environmental audit reflect that the property is not damaged?
REMAINDER INTEREST IN PROPERTY
MDM will accept a remainder interest in a personal residence, farm, or vacation property subject to the provisions of the Real Estate Section above. The donor or other occupants may continue to occupy the real property for the duration of the stated life. At the death of the donor, MDM may use the property or reduce it to cash. Where MDM receives a gift of a remainder interest, expenses for maintenance, real estate taxes and any property indebtedness are to be paid by the donor or primary beneficiary.
RETIREMENT PLAN BENEFICIARY DESIGNATIONS
MDM will accept beneficiary assignment of retirement plans. Until the gift matures, MDM will record the gift as an expectancy.
MDM will accept saving bonds, as assigned by the donor. Donors generally cannot transfer ownership of savings bonds during life without triggering the income tax due on those bonds because savings bonds have restricted transfer requirements. A donor who wishes to donate these should transfer them by specific bequest under will. Bonds that are owned jointly, however, will pass to the survivor and will not be subject to the terms of the will.
MDM can accept both publicly traded securities and closely held securities.
Publicly Traded Securities: Marketable securities may be transferred to an account maintained at one or more brokerage firms or delivered physically with the transferor’s signature or stock power attached. If mailing stock certificates, the certificate and stock power letter should be mailed separately, and the certificate should be mailed unendorsed. As a general rule, all marketable securities shall be sold upon receipt unless otherwise directed by the Board of Directors. In some cases, marketable securities may be restricted in some manner related to the securities laws; in such instance, the final determination on the acceptance of such restricted securities shall be made by the Board of Directors of MDM.
Closely Held Securities: Securities that are not readily marketable can be
accepted. However, gifts must be reviewed prior to acceptance to determine that there are no restrictions on the securities that would prevent MDM from ultimately converting those assets to cash. If potential problems arise on initial review of the security, further review of an outside professional may be sought before making a final decision about acceptance of the gift. The final determination about the acceptance of closely held securities shall be made by the Board of Directors and outside legal counsel where necessary. Every effort will be made to sell non-marketable securities as quickly as possible.
Stock Acceptance Procedures: The purpose of this procedure is to describe
instructions for how to donate stock to MDM. The date of the gift shall be the date of postmark, if by mail, or, if hand delivered, the average of the high and low price of the stock on the date it is delivered.
STOCK DONATION VIA BROKER TRANSFER
A letter outlining the stock as an MDM contribution should be sent to the broker. Get the following information from donor:
Name of stock and number of shares
Purpose of stock (new gift, satisfy pledge, gift to endowment, etc.)
Ask if they are affiliated with a company or individual pledge
The delivery date is the date the stock is transferred to MDM’s account. The value of the gift is the average of the high and low market value of the stock on the date of delivery and is to be determined by the donor.
STOCK DONATION BEING ASSIGNED TO MDM VIA STOCK CERTIFICATE
Stock certificate should be assigned to Mercy Deliverance Ministries. Stock should be hand-delivered or sent via certified mail to Mercy Deliverance Ministries, 732 Montgomery Highway, Suite #237, Vestavia, Hills, Alabama 35216, Attn: Antoinette D. Vines. If it is sent certified mail, the certificate should be unendorsed and mailed separately from the stock power letter. The mailing address is the same as stated above.
A letter outlining the stock as a contribution to MDM should be mailed separately from the stock certificate.
Staff should secure the following information from the donor:
Name of stock and number of shares
Purpose of stock (New gift, satisfy pledge, etc.)
Ask if they are affiliated with company or individual pledge
Normally, the broker will notify MDM when stock has been transferred from a donor’s account into ours. However, as a safeguard, please alert MDM at 205-521-8505 when a transfer is being made so that proper follow-up can occur. Upon receiving the proceeds from the stock sale, MDM will notify the donor in writing that the money has been received and how it has been credited. The delivery date is the date MDM receives the properly endorsed stock certificate.
TANGIBLE PERSONAL PROPERTY
Tangible personal property shall include jewelry, furniture, cars, boats, livestock, clothes, works of art, collections, books, and any other personal property item owned by a donor. The date of delivery is the date the gift is received by MDM. The deduction for personal property contributed is limited to the cost basis. Donors of personal property in excess of $5,000 will be issued a written valuation signed by a qualified appraiser and signed by MDM. Acceptance shall be examined in light of the following criteria:
- Does the property fulfill the mission of MDM?
- Is the property marketable?
- Are there any undue restrictions on the use, display, or sale of the property?
- Are there any carrying costs for the property?
The final determination on the acceptance of other tangible property gifts shall be made by the Board of Directors of MDM.
TIME SHARE INTERESTS
Generally, MDM will not accept time share interests in real estate.
- Securing appraisals on gifts to MDM: It shall be the responsibility of the donor
to secure an appraisal for all gifts of property made to MDM.
- Valuation of gifts for development purposes: MDM shall record a gift at its
appraised value on the date of the gift.
- Receipt of gift recorded by MDM: MDM shall record contributions based
upon the cash value of the gift at the time of sale.
- Responsibility for IRS filings upon sale of gift items: MDM is responsible for filing IRS Form 8282 upon the sale of any charitable deduction item or certain publicly traded securities with a value greater than $250.
- Acknowledgement of gifts: Tax receipts and compliance with the current IRS
requirements in acknowledgement of such gifts shall be the responsibility of MDM. The organization will send an appropriate personal acknowledgement of gifts.
GIVING POLICY OVERVIEW
- All designations to MDM will be treated as an unrestricted gift to the general fund unless otherwise designated by the donor.
- MDM reserves the right to decline donor restricted funds if the Board of Directors of MDM deems that the restriction does not allow for the organization to fulfill its mission or programs. MDM further reserves the right to utilize the remaining funds of a donor restricted gift once the funds have been utilized for its intended and designated function for unrestricted use to further the mission and programs of MDM.
- Gifts received through a donor advised fund cannot be further designated except to MDM programs or initiatives. These designations will be treated as an unrestricted gift to the general fund. Designations paid from a donor advised fund will not reflect an individual donor’s name on remittances to an agency or initiative.
- MDM will receive donations of a matched gift at the discretion of the Board of Directors of MDM. All matching dollars must stay with the general fund.
- MDM will provide in its printed material an explanation of the importance of contributions to the general fund.
- A committee, designated by the President of the Board of Directors, will be named to determine gift acceptance guidelines as needed.
GIVING GUIDELINE DEFINITIONS
- An unrestricted gift is one that can be utilized at the discretion of the Board of Directors of MDM to fulfill the mission of the organization.
- Donor restricted gifts are those that are restricted as to the use of the funds by the donor.
- All matching dollars must stay with the general fund. This means that any donor’s gift that is matched must leave the matching dollar amount as an unrestricted gift.
- An MDM initiative is defined as a Board approved program that has a clearly outlined plan of action in the minutes of the Board of Directors of MDM.
- An MDM special fund is defined as a short-term project activated as a response to an emergency situation that calls for immediate community action. (Example: Community Crisis Fund, Hurricane Katrina Assistance)
Effective date November 18, 2021