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 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.

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.

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 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.

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.

Download the full section here.

Assets, stock, equipment: definitions

Learn more in the Definition of an asset, Categories of assets and Items not to be managed as assets sections.

Asset procurement

Learn more in the Procuring assets section.

Asset management

Learn more in the Registering, tracking and reporting assets, and filing section

Asset donations

Learn more in the Asset donations section.

Asset disposal plans

Learn more in the Asset disposal section.

Assets ownership

Learn more in the Note on asset management and partnerships section.

Download the whole Assets chapter here.