For gifts received directly by a park, a letter of acceptance is required to be sent to the donor. The letter should indicate:

• The amount of cash gifts (the value of noncash gifts is established by the donor with the Internal Revenue Service (IRS))
• The park's appreciation of the gift
• What will be done with the donation
• A statement that the donation is gratefully received and will be conscientiously used.

The letter of acceptance is part of the control process for donated funds and items and is not meant to be a substitute for more personal and direct forms of recognition.