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Asset donations
Receiving an asset donation from a partner organisation, donor, commercial actor
No asset can be received without an asset donation certificate being raised (ideally by the donating party rather than the receiver, although the receiver can raise the receipt) and a GRN, signed by both parties.
The donation receipt must show all details relevant to the asset being donated, including:
- original purchase value
- current depreciated value
- origin (supplier, manufacturer)
- insurance requirements
- maintenance records.
The asset is tagged with a new number, per the numbering sequence maintained by the asset manager.
The asset is recorded on the asset register, with both the purchase value and the current depreciated value. It should be marked as a donation, with reference to the donation certificate or receipt number. Ideally, a donations tracker should be maintained and updated with any received donation.
The asset donation certificate should be kept on file.
After receiving a donated asset
- record asset receipt
- issue asset identification number
- tag asset
- record on asset register
- create asset file
- asset can be used.
Donating an asset to other organisations
No asset can be donated without a donation certificate being raised by the donating party and mutually signed. Note that the level of approval of the donation certificate will depend on the total amount of the donation.
| Donation amount | Approved by |
|---|---|
| Up to £50,000 | Budget holder (e.g. Programme/Country Manager) + Finance |
| Up to £100,000 | Head of department/head of region (LogCo consulted) |
| Up to £1,000,000 | Programmes & Partnership Director international |
| Up to £5,000,000 | Executive Director International |
| Above £5,000,000 | CEO and CFO (ELT informed) |
Refer to the Asset disposal section for more details.
Note: regardless of the total value of the asset donation, it is critical that the budget holder is informed in case an asset purchased with the budget they are responsible for is considered for donation.
Where applicable, ensure the donor has agreed to the asset donation. Depending on the donor, this may be through a formal submission of the asset disposal plan for approval and should be submitted through the relevant donor facing colleagues.
The donation certificate must show all details relevant to the asset being donated, including:
- purchase value
- current depreciated value
- origin (supplier, manufacturer, etc)
- insurance requirements
- maintenance records.
The donated asset must be kept on the asset register but marked as donated, with reference to the donation certificate number.
The asset tags and any other Red Cross visibility and data must be removed from the asset before it is physically transferred to the receiver.
Ensure that the applicable taxes are paid by the agreed party. Note: assets imported in a country on a tax-free basis often require payment of taxes at the time of donation. The receiver must be aware of all the costs associated to owning the asset (tax, registration, maintenance, etc.) and agree to cover the costs.
In the case of donating assets that are more sophisticated than those usually available in the country or region of donation, ensure that the receiver has been trained on the usage and maintenance of the asset, and that they understand that the donating party will accept no responsibility in case of harm or damages caused by the use of the asset.
Before donating an asset:
- Raise donation certificate.
- Obtain all approvals.
- Update asset status on asset register.
- Remove all identification or data from asset.
- Check applicable taxes.
- Inform recipient.
- Asset can be donated.
See guidance for asset disposal or transfer in the UK.
Ideally, a donations tracker should be maintained and updated with any donation to other organisations.
Read the next section on Asset disposal here.
Related resources
Download useful tools and templates here