Donation Terms

The terms for donations to the Upper Captiva Fire and Rescue Service District (UCFRD) can be found below.

  • Acceptance of any contribution, gift or grant is at the discretion of the Upper Captiva Fire and Rescue District (UCFRD). The UCFRD will not accept any gift unless it can be used or expended consistently with the law, including UCFRD’s legal purpose and mission.
  • No irrevocable gift, whether outright or life-income in character, will be accepted if under any reasonable set of circumstances, the gift would jeopardize the donor’s financial security.
  • The UCFRD will refrain from providing advice about the tax or other treatment of gifts and will encourage donors to seek guidance from their own professional advisers to assist them in the process of making their donation.
  • The UCFRD will not publish donation information or otherwise disseminate the donor’s information except as required by law.
  • The UCFRD will not compensate, whether through commissions, finders’ fees, or other means, any third party for directing a gift or a donor to the UCFRD.
  • The Internal Revenue Service states that “Charitable contributions to governmental units are tax-deductible under section 170(c)(1) of the Internal Revenue Code if made for a public purpose.”
  • The IRS also provides “a “governmental information letter” that “describes government entity exemption from Federal income tax and cites applicable Internal Revenue Code sections pertaining to deductible contributions and income exclusion. Most organizations and individuals will accept the governmental information letter as the substantiation they need.” Details are at https://www.irs.gov/government-entities/federal-state-local-governments/governmental-information-letter.
  • You may view a copy of the IRS Entity Letter on Tax Deductibility of Donations for the UCFRD by clicking HERE.