Donor Charter


Plan International Hong Kong (PIHK) relies on philanthropic support to achieve its mission to strive for a just world that advances children’s rights and equality for girls. We are deeply grateful to all donors for their generous support. This Donor Charter informs existing and prospective donors of our policy on solicitation and acceptance of donations, as well as donors’ rights.


General Principles on Solicitation and Acceptance of Donations

  1. Donations are defined as voluntary contributions by corporate bodies or private individuals received and administered by PIHK in support of PIHK’s objectives and activities.
  2. Donations to PIHK, under Section 88 of the Inland Revenue Ordinance, are tax-deductible.
  3. Donations should predominantly be used for child sponsorship programme, emergency relief and Hong Kong local programme and other related activities in support of PIHK’s vision and mission. They can be for general use solely at the discretion of PIHK. Donations will be utilised in accordance with donors’ wishes and be subject to PIHK’s policies and procedures.
  4. Apart from monetary gifts, donations can be non-monetary items as gifts-in-kind. Examples of gifts-in-kind are retail products, equipment, art, books, air tickets and hotel accommodation that represent value to PIHK and serve purposes for fundraising activities or internal consumption.
  5. PIHK will issue donation receipts to donors of monetary gifts. Whereas gifts-in-kind to PIHK are not eligible for tax deductions, they will be duly acknowledged by way of a thank-you letter.
  6. Apart from outright donations, PIHK also welcomes legacy gifts such as bequests or beneficiary designations in a life insurance policy. Legacy giving involves providing for a future gift to PIHK and enables the donor to leave a lasting impact.
  7. Donors who do not wish to have their identity published or otherwise made generally known can choose to remain anonymous. However, the donor’s necessary details shall be made known to the concerned departments of PIHK and recorded in the donor database. In all cases, PIHK will establish the source of the donation.
  8. There should be no conditions attached to a donation that would adversely affect PIHK’s ability to carry out its functions fairly and impartially. PIHK values and will protect its autonomy and integrity, and will not accept donations when a condition of such acceptance would compromise these fundamental principles. PIHK will not accept donations it might reasonably expect could compromise its public image and reputation.
  9. Before accepting donations, PIHK will consider whether the donations would result in additional recurrent expenditure. Normally, PIHK will not accept donations that will incur additional recurrent expenditure.
  10. Donors should expect no advantage of a material character in return, other than recognition and disposition of the gift in accordance with their wishes. Donors can be given nominal acknowledgement as recognition and should not be permitted to generate any direct financial gain as a result of supporting the activity or project. Any actual or perceived conflict of interest should be avoided and declared as and when they arise. Acceptance of a donation shall not in any circumstances give or be perceived to give the donor an unfair commercial advantage over others in the same trade, industry or profession.
  11. Without the prior agreement of PIHK, donation drives in support of PIHK shall not be allowed. Any publicity items to be produced by the donor in a joint promotion should be agreed and approved by PIHK beforehand.
  12. The Board is the ultimate authority on the acceptance of donations. In practice, the CEO or his/her designate is the delegated authority to accept donations. The FCC advises the Board and Management on donation-related matters, including the formulation of donation policies and guidelines, the acceptance or otherwise of donations, and the utilisation of donations.
  13. All donations should be used to support the mission of PIHK. Donations should be utilised in accordance with the agreed purposes and should be subject to PIHK’s financial policies and audit procedures. If necessary, due to programme or organisational changes, alternative uses will be discussed with the donor or the donor’s legal designate where possible. If the donor is deceased or legally incompetent, and PIHK is unable to contact a legal designate, the donation shall be used in a manner that is as consistent as possible with the donor’s original intent.
  14. Annual or periodic reports shall be provided to donors for the purpose of donation accountability.
  15. Donors’ privacy rights and confidential information shall be safeguarded. All donor and prospect information created by or on behalf of PIHK is the property of PIHK and shall not be transferred or utilized except on behalf of PIHK.


Donor Bill of Rights

To assure that philanthropy merits the respect and trust of the general public, and that donors and prospective donors can have full confidence in PIHK and causes they are asked to support, we declare that all donors have these rights:

  1. To be informed of PIHK’s mission, of the way PIHK intends to use donated resources, and of its capacity to use donations effectively for their intended purposes.
  2. To be informed of the identity of those serving on PIHK’s governing board, and to expect the board to exercise prudent judgment in its stewardship responsibilities.
  3. To have access to PIHK’s most recent annual reports.
  4. To be assured their gifts will be used for the purposes for which they were given.
  5. To receive appropriate acknowledgement and recognition.
  6. To be assured that information about their donations is handled with respect and with confidentiality to the extent provided by law.
  7. To expect that all relationships with individuals representing PIHK to the donor will be professional in nature.
  8. To be informed whether those seeking donations are volunteers, employees of PIHK or hired solicitors.
  9. To have the opportunity for their names to be deleted from mailing lists that PIHK may intend to share.
  10. To feel free to ask questions when making a donation and to receive prompt, truthful and forthright answers.

If you have any enquiries on any aspect of the Donor Charter or other matters, please contact our Supporter Services Department at [email protected] or 3405 5305.