Donation Policy

MYANMAR AMERICAN SCIENCE & TECHNOLOGY ALUMNI ASSOCIATION DONATION POLICY

1. PURPOSE

This policy establishes guidelines for donations made by Myanmar American Science & Technology Alumni Association (MASTAA) to individuals, communities, and otherorganizations. It ensures transparency, accountability, and alignment with our mission andvalues.

2. SCOPE

This policy applies to all donations of funds, goods, services, or resources provided by theorganization to external parties.

3. ELIGIBILITY CRITERIA

All donations must directly support MASTAA’s tax-exempt purposes. Donations may be provided to:

  • Individuals or families in genuine need
  • Registered non-profit organizations with similar missions
  • Community groups working on aligned projects
  • Educational or health institutions advancing science, technology, health, or serving underserved populations
  • Disaster relief efforts and emergency response initiatives

4. APPROVAL PROCESS

4.1 Request Submission

All donation requests must be submitted using the official Funding Request Form.

4.2 Approval Authority

Donation Amount Approval Authority
Up to $5,000 Board Committee
Over $5,000 Full Board of Directors
  • All donation approvals must be documented through a formal resolution by the respective authority, including the decision, amount, beneficiary, and any conditions attached.
  • Decisions by Board Committee or Board of Directors will be determined by majority vote. Dissenting members may request their disagreement be recorded in the minutes.

4.3 Conflict of Interest

  • Donations shall not be approved to board members, their immediate families, or organizations where they have leadership roles or financial interests.
  • Individuals with potential conflicts of interest must disclose the conflict, recuse themselves from discussion and voting, and leave during deliberation.
  • Violations may result in disciplinary action and reversal of approval.

5. DOCUMENTATION REQUIREMENTS

All donations must be properly documented with:

  • Written approval from the appropriate authority
  • Beneficiary acknowledgment receipt and IRS Determination Letter for U.S. organizations
  • Records of the donation (financial or in-kind)
  • Proof of use or utilization report
  • Impact report or follow-up assessment (where applicable)

    Recipients are required to provide acknowledgment of receipt and, when possible, proof of how the donation was used. This may include receipts, photographs, beneficiary testimonials, or progress reports as specified in the approval conditions.

6. PROHIBITED DONATIONS

MASTAA will NOT provide donations:

  • To political parties or campaigns
  • For religious proselytization purposes
  • To individuals with conflicts of interest (board members or their relatives)
  • To organizations engaged in illegal activities
  • That contradict our mission or values

7. MONITORING AND EVALUATION

All donations will be monitored to ensure proper use and impact. Recipients are required to:

  • Acknowledge receipt of donations in writing
  • Provide proof of use through receipts, photographs, beneficiary testimonials, or progress reports
  • Submit utilization reports as specified in the approval conditions
  • Allow site visits or verification when requested

MASTAA reserves the right to discontinue support if:

  • Recipients fail to provide required documentation
  • Funds are misused or used for unauthorized purposes
  • Recipients do not cooperate with monitoring requirements

8. TRANSPARENCY AND REPORTING

All donations will be recorded in financial statements and reported to the board quarterly.Annual reports will include a summary of all donations made during the year.

9. TAX AND LEGAL COMPLIANCE

U.S. Tax Compliance:
All donations must comply with IRS 501(c)(3) regulations and serve exclusively charitable purposes. Donations shall not provide private benefit, support political campaigns, or violatetax-exempt restrictions.

International Donations:
For recipients outside the United States, the organization will:

  • Maintain discretion and control over fund use as required by IRS
  • Verify recipients are not on U.S. sanctions lists (OFAC) or designated terrorist organizations
  • Conduct expenditure responsibility procedures for foreign organizations
  • Ensure compliance with Foreign Corrupt Practices Act (FCPA) and anti-money laundering laws
  • Require enhanced due diligence, documentation, and usage reports

Legal Review:
Legal counsel review may be required based on amount, complexity, or upon request of the Board Committee or board members.

10. POLICY REVIEW

This policy will be reviewed annually and updated as necessary to reflect changingcircumstances and organizational needs.

11. POLICY APPROVAL AND ADOPTION

This policy was duly adopted by the Board of Directors through formal resolution on March 7, 2026.

Attested by:
____________________
Moe Pwint, Board Secretary
Date: March 7, 2026