Acceptance of any contribution, gift or grant is at the discretion of the Himmapaan Foundation. The Himmapaan Foundation will not accept any gift unless it can be used or expended consistently with the purpose and mission of the Himmapaan Foundation.

The Himmapaan Foundation 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.

Certain other gifts, real property, personal property, in-kind gifts, non-liquid securities, and contributions whose sources are not transparent or whose use is restricted in some manner, must be reviewed prior to acceptance due to the special obligations raised or liabilities they may pose for Himmapaan Foundation.

The Himmapaan Foundation will respect the intent of the donor relating to gifts for restricted purposes and those relating to the desire to remain anonymous. With respect to anonymous gifts, the Himmapaan Foundation will restrict information about the donor to only those staff members with a need to know.

The Himmapaan Foundation will not compensate, whether through commissions, finders' fees, or other means, any third party for directing a gift or a donor to the Himmapaan Foundation.