Policies and Procedures 1.0 Dechomai Foundation, Inc. and Dechomai Asset Trust Dechomai Foundation, Inc. and Dechomai Asset Trust (Dechomai) are federally-recognized 501(c)3 nonprofit organizations established to assist individuals and companies in making charitable donations of assets that have traditionally been difficult for many charities to accept – hereafter referred to as non-cash assets (defined in 4.4 & 4.5, below). Dechomai is recognized as a tax-exempt public charity as described in Sections 501(c)(3), 509(a)(1), and 170(b)(1)(A)(vi) of the Internal Revenue Code (IRC) of 1986, as amended. Dechomai’s operations are subject to the terms and conditions of Dechomai’s Articles of Incorporation and Declaration of Trust and these Policies & Procedures. Dechomai reserves the right to modify the terms of its governing documents or these Policies & Procedures at any time, Dechomai’s Board of Directors or Trustees will notify impacted parties of any material changes within 30 days. 2.0 Account Establishment and Administration 2.1 All new donors making donations must complete and submit the signed agreements titled “Memo of Understanding for Donations of Illiquid Assets” and Donor Advised Fund Agreement, “either by fax or mail, at the time of their initial donation.2.2 The minimum initial irrevocable donation is $100,000 unless this requirement is waived by the Board of Directors or Trustees.2.3 Dechomai is the record-keeper for all donations, investments, and grants made.2.4 The mailing address for donations is Dechomai Foundation, Inc.; 3713 Pine Street; Jacksonville, FL 3.0 Eligible Donors 3.1. Dechomai will accept donations from individuals, charities, private foundations, corporations, partnerships, LLCs, trusts, and estates.