The ED of a local 501C3 organization will be retiring in the "not too distant future." Over the course of nearly thirty years of managing this organization, ED has donated many items to the charity, varying from a horse to office supplies. The director has been "taking back" some items because they have not been used. I contend these items, regardless of use, are the property of the not for profit, and theirs to do with as they see fit... sell at a silent auction, donate etc. Board Members have expressed concern the director will "take all her toys and go home", leaving the organization in a position of having to replace several valuable items.

Additionally, said director has requested and received reimbursement for questionable items. For instance, after making and bringing in lunch for the staff (unsolicited), the director claimed the cost of ingredients as a reimbursable item.

Obvious lack of ethics aside, what legal issues are we dealing with here? I look forward to hearing opinions.

Where they given a receipt for the items, to be used as a tax donatoin.
There is a difference between a loan and using own items for work, I use dozens of personal items for work.

So if your group and prove she gave them, you keep them.

Did the Board agree and vote to accept the items as a donation and is this information a part of the record? If not and the director "loaned" the items for use- they are not the property of the non for profit and can be removed when they leave.

Hello H:

A gift (donation), is a gift, is a gift. It doesn't change into a loan because it wasn't used. If he's taking stuff that doesn't belong to him, I'd call the cops... Or at least I'd tell him that if he doesn't stop STEALING, I'm going to.

excon