Policies & Disclosures

Defines how directors, officers, employees, and volunteers must disclose and address financial interests that may conflict with the Foundation's mission. Required for IRS Form 990 compliance.

Explains what information we collect from donors, scholars, and website visitors, how we use it, and the choices you have. We do not sell or trade personal information.

Sets expectations for use of aelfoundation.org, including the informational nature of our content, intellectual property, third-party links, and limitation of liability.

Affirms our commitment to equal opportunity in programs, employment, volunteering, and board service, without regard to race, color, religion, national origin, sex, age, disability, or other protected characteristics.

Encourages directors, staff, and volunteers to report suspected misconduct in good faith and protects them from retaliation when they do.

Establishes how long the Foundation keeps corporate, financial, donor, program, and employment records, and how records are securely destroyed when no longer needed.

Guides donors and advisors on the types of gifts AELF accepts, the gifts that require board review, and gifts the Foundation will decline.

Establishes the tiered framework AELF uses to capture, document, and value in-kind contributions of time, professional services, goods, and facility use from Board Members, Corporate Advisory Board members, skilled professionals, and volunteers. Supports Form 990 Schedule M reporting, grant compliance, and audit readiness.

Governs how AELF may extend its 501(c)(3) status as a fiscal sponsor for community initiatives, projects, and entities without independent tax-exempt status. Establishes a standard 10% administrative fee on gross receipts, with Board discretion up to 15% for government grants and other complex compliance work, and defines eligibility, services, IRS discretion-and-control requirements, and termination terms.