EASTERN WASHINGTON

STATE HISTORICAL SOCIETY

(1) The eastern Washington state historical society is a designated trustee for the state. It is also a registered 501 (c)(3) public benefit corporation. The eastern Washington state historical society operates a state museum which supports cultural, artistic, and educational activities and performs other responsibilities as required pursuant to RCW 27.34.070. The eastern Washington state historical society's central office is located at 2316 W 1st Avenue, Spokane, WA 99201. Normal business hours are 10:00 a.m. to 5:00 p.m., Tuesday through Sunday, and Wednesday 10:00 a.m. to 8:00 p.m. except museum holidays.

(2) The institution is governed by a board of trustees. The board appoints the executive director with the consent of the governor. The executive director is responsible for the day-to-day operations of the institution and establishes the structure of the administration.

(3) The eastern Washington state historical society is organized into divisions, administered by individuals, who supervise the following areas: Facilities; business and finance; exhibit preparation; development; collection management; guest services; archiving; curation; education; volunteer coordination; and marketing. All directors are directly responsible for operations within their divisions. The directors directly report to the executive director of the society. The executive director reports to the society's governing board.

(4) The public may obtain information, make submittals or requests, and obtain copies of the society's decisions by contacting the society's designated public records office staff located in the principal place of business. Additional and detailed information concerning the society is available through the society's web site at www.northwestmuseum.org.

(1) Society rules are promulgated in accordance with the Administrative Procedure Act (APA), chapter 34.05 RCW and approved by the governing board.

(2) The society may promulgate internal policies that are not governed by the APA. Policies that are generally applicable to the society are approved by the governing board.

(3) Informal procedures regarding society operations typically include:

(a) Decisions made by persons authorized by board resolution, the executive director or any designee to make a decision within the scope of responsibility assigned to such person; or

(b) Methods of persuasion used by any person in an attempt to influence society decisions.

The society maintains a repository of its WAC and policies, which are open to the general public, at www.northwestmuseum.org. This repository includes current substantive rules of general applicability adopted as authorized by law, and statements of general policy or interpretations of general applicability formulated and adopted by the society. Historical amendments, revisions, and/or former provisions may be obtained by inquiry or request to the office of the society's executive directors.

(1) RCW 42.56.070(1) requires eastern Washington state historical society to make available for inspection and copying nonexempt "public records" in accordance with published rules. Chapter 42.56 RCW, Public Records Act (act) defines "public record" to include any "writing containing information relating to the conduct of government or the performance of any governmental or proprietary function prepared, owned, used, or retained" by the eastern Washington state historical society.

(2) The purpose of these rules is to establish the procedures eastern Washington state historical society will follow in order to provide full access to public records. These rules provide information to persons wishing to request access to public records of the eastern Washington state historical society and establish processes for both requestors and eastern Washington state historical society staff that are designed to best assist members of the public in obtaining such access.

(3) The purpose of the act is to provide the public full access to information concerning the conduct of government, mindful of individuals' privacy rights and the desirability of the efficient administration of government. The act and these rules will be interpreted in favor of disclosure. In carrying out its responsibilities under the act, the eastern Washington state historical society will be guided by the provisions of the act describing its purposes and interpretation.

(1) Any person wishing to request access to public records of eastern Washington state historical society, or seeking assistance in making such a request, should contact the public records officer of the eastern Washington state historical society:

Public Records Officer

Eastern Washington State Historical Society

2316 W 1st Avenue

Spokane, WA 99201

Phone: 509-456-3931

E-mail: themac@northwestmuseum.org

Information is also available at the eastern Washington state historical society's web site at http://www.northwestmuseum.org/.

(2) The public records officer will oversee compliance with the act but another eastern Washington state historical society staff member may process the request. Therefore, these rules will refer to the public records officer "or designee." The public records officer or designee and the eastern Washington state historical society will provide the "fullest assistance" to requestors; create and maintain for use by the public and eastern Washington state historical society officials an index to public records of the eastern Washington state historical society; ensure that public records are protected from damage or disorganization; and prevent fulfilling public records requests from causing excessive interference with essential functions of the eastern Washington state historical society.

(1) Hours for inspection of records. Public records are available for inspection and copying during normal business hours of the eastern Washington state historical society, Tuesdays through Fridays during normal business hours, excluding legal holidays. The eastern Washington state historical society and requestor can also make mutually agreeable arrangements for the times of inspection and copying. Records must be inspected at the offices of the eastern Washington state historical society.

(2) Records index. An index of public records, which includes eastern Washington state historical society's policies, is available for use by members of the public. The index may be accessed online at http://www.northwestmuseum.org/.

(3) Organization of records. The eastern Washington state historical society will maintain its records in a reasonably organized manner. The eastern Washington state historical society will take reasonable actions to protect records from damage and disorganization. A requestor shall not take eastern Washington state historical society records from eastern Washington state historical society offices without the permission of the public records officer or designee. A variety of records are available on the eastern Washington state historical society web site at http://www.northwestmuseum.org/.

Requestors are encouraged to view the documents available on the web site prior to submitting a records request.

(4) Making a request for public records.

(a) Any person wishing to inspect or copy public records of the eastern Washington state historical society should make the request in writing on the eastern Washington state historical society's public records request form and address it to the public records officer and include the following information:

(i) The requestor's name, mailing address, telephone number, and any e-mail address;

(ii) Identification of the public records adequate for the public records officer or designee to locate the records; and

(iii) The date of the request.

(b) The requestor should indicate whether he/she wishes to inspect the records, obtain copies of the records, or both. If the request is for copies, the requestor will make arrangements to pay for copies of the records. Pursuant to WAC 256-10-070, standard photocopies will be provided at fifteen cents per page.

(c) The requestor should indicate whether the request is for printed or digital copies of the public records.

(d) If the request is for a list of individuals, the requestor will provide confirmation as to whether the list will be used for any commercial purposes or confirmation that the requestor is authorized or directed by law to obtain the list of individuals for commercial purposes, with a specific reference to that law.

(e) A form is available for use by requestors at the office of the public records officer and online at http://www.northwestmuseum.org/.

(f) The public records officer or designee may accept requests for public records by telephone or in person. If the public records officer or designee accepts such a request, he or she will confirm receipt of the information and the substance of the request in writing.

(1) Acknowledging receipt of request. Within five business days of receipt of the public records request, the public records officer will respond by:

(a) Notifying the requestor that the documents requested for inspection are available, and make the records available for inspection;

(b) Providing copies of the requested documents to requestor if payment of a deposit for the copies, if any, is made or terms of payment are agreed upon;

(c) Acknowledging receipt of the request, and provide a reasonable estimate of when records will be available. Additional time for eastern Washington state historical society to respond may be based upon:

(i) Need to identify, locate, assemble and/or make the records ready for inspection or disclosure;

(ii) Need to notify third persons or agencies affected by the request;

(iii) Need to determine whether any of the records or information requested is exempt from disclosure and whether a denial should be made as to all or part of the request; or

(iv) Need to clarify the request, if it is unclear or does not sufficiently identify the requested records, request clarification from the requestor. Such clarification may be requested and provided by telephone; or

(d) Denying the request.

(2) Consequences of failure to respond. If the eastern Washington state historical society does not respond in writing within five business days of receipt of the request for disclosure, the requestor should consider contacting the public records officer to determine the reason for the failure to respond.

(3) Protecting rights of others. In the event that the requested records contain information that may affect rights of third persons or agencies and may be exempt from disclosure, the public records officer may, prior to providing the records, give notice to such others whose rights may be affected by the disclosure. Such notice should be given so as to make it possible for those other persons to contact the requestor and ask him or her to revise the request or, if necessary, seek an order from a court to prevent or limit the disclosure. The notice to the affected persons will include a copy of the request.

(4) Records exempt from disclosure. Some records are exempt from disclosure, in whole or in part. If the eastern Washington state historical society believes that a record is exempt from disclosure and should be withheld, the public records officer will state the specific exemption and provide a brief explanation of why the record or a portion of the record is being withheld. If only a portion of a record is exempt from disclosure, but the remainder is not exempt, the public records officer will redact the exempt portions, provide the nonexempt portions, and indicate to the requestor why portions of the record are being redacted.

(5) Inspection of records.

(a) Consistent with other business demands, the eastern Washington state historical society will provide space to inspect public records. No requestor or representative of the requestor may remove a document from the viewing area or disassemble or alter any document. The requestor shall indicate which documents he or she wishes the eastern Washington state historical society to copy.

(b) The requestor must claim or review the assembled records within thirty days of eastern Washington state historical society's notification to him or her that the records are available for inspection or copying. The eastern Washington state historical society will notify the requestor in writing of this requirement and inform the requestor that he or she should contact the eastern Washington state historical society to make arrangements to claim or review the records. If the requestor or a representative of the requestor fails to claim or review the records within the thirty-day period or make other arrangements, the eastern Washington state historical society may close the request and refile the assembled records. Other public records requests can be processed ahead of a subsequent request by the same person for the same or almost identical records, which can be processed as a new request.

(6) Providing copies of records. After inspection is complete, the public records officer or designee shall make the requested copies or arrange for copying.

(7) Providing records in installments. When the request is for a large number of records, the public records officer or designee will provide access for inspection and copying in installments, if he or she reasonably determines that it would be practical to provide the records in that way. If, within thirty days, the requestor fails to inspect the entire set of records or one or more of the installments, the public records officer or designee may stop searching for the remaining records and close the request.

(8) Completion of inspection. When the inspection of the requested records is complete and all requested copies are provided, the public records officer or designee will indicate that the eastern Washington state historical society has completed a diligent search for the requested records and made any located nonexempt records available for inspection.

(9) Closing withdrawn or abandoned request. When the requestor either withdraws the request or fails to fulfill his or her obligations to inspect the records or pay the deposit or final payment for the requested copies, the public records officer will close the request and indicate to the requestor that the eastern Washington state historical society has closed the request.

(10) Later discovered documents. If, after the eastern Washington state historical society has informed the requestor that it has provided all available records, the eastern Washington state historical society becomes aware of additional responsive documents existing at the time of the request, it will promptly inform the requestor of the additional documents and provide them on an expedited basis.

(1) Requesting electronic records. The process for requesting electronic public records is the same as for requesting paper public records.

(2) Providing electronic records. When a requestor requests records in an electronic format, the public records officer will provide the nonexempt records or portions of such records that are reasonably locatable in an electronic format that is used by the eastern Washington state historical society and is generally commercially available, or in a format that is reasonably translatable from the format in which the eastern Washington state historical society keeps the record. Costs for providing electronic records are governed by WAC 44-14-07003.

(1) The Public Records Act provides that a number of types of documents are exempt from public inspection and copying. In addition, documents are exempt from disclosure if any "other statute" exempts or prohibits disclosure.

(2) Eastern Washington state historical society is prohibited by statute from disclosing lists of individuals for commercial purposes.

(1) Costs for inspection. There is no fee for inspecting public records.

(2) Costs for standard copies. A requestor may obtain standard black and white photocopies, 8.5" x 11" for fifteen cents per page.

(3) Costs of nonstandard copies. Nonstandard copies include nonstandard black and white copies, color copies, engineering drawings, and photographs. An eastern Washington state historical society requestor will be charged the actual costs for nonstandard photocopies.

(4) Use of outside vendor. Eastern Washington state historical society is not required to copy records at its own facilities. Eastern Washington state historical society can send the project to a commercial copying center and bill the requestor for the amount charged by the vendor.

(5) Costs for electronic records. The cost of electronic copies of records shall be the cost of the disk or storage device. There will be no charge for e-mailing electronic records to a requestor, unless another cost applies such as a scanning fee.

(6) Costs of mailing. The eastern Washington state historical society may also charge actual costs of mailing, including the cost of the shipping container.

(7) Payment. Payment may be made by cash, check, or money order to the eastern Washington state historical society. Before beginning to make the copies, the public records officer or designee may require a deposit of up to ten percent of the estimated costs of copying all the records selected by the requestor. The public records officer or designee may also require the payment of the remainder of the copying costs before providing all the records, or the payment of the costs of copying an installment before providing that installment. The eastern Washington state historical society will not charge sales tax when it makes copies of public records.

(1) Petition for internal administrative review of denial of access. Any person who objects to the initial denial or partial denial of a records request may petition in writing (including e-mail) to the public records officer for a review of that decision. The petition shall include a copy of or reasonably identify the written statement by the public records officer or designee denying the request.

(2) Consideration of petition for review. The public records officer shall promptly provide the petition and any other relevant information to the eastern Washington state historical society official designated by the eastern Washington state historical society to conduct the review. That person will immediately consider the petition and either affirm or reverse the denial within two business days following eastern Washington state historical society's receipt of the petition, or within such other time as eastern Washington state historical society and the requestor mutually agree to.

(3) Review by the attorney general's office. Pursuant to RCW 42.56.530, if eastern Washington state historical society denies a requestor access to public records because it claims the record is exempt in whole or in part from disclosure, the requestor may request the attorney general's office to review the matter. The attorney general has adopted rules on such requests in WAC 44-06-160.

(4) Judicial review. Any person may obtain court review of denials of public records requests pursuant to RCW 42.56.550 regardless of any internal administrative appeal.

Eastern Washington state historical society (society) has the power and authority to accept gifts, grants, conveyances, bequests, of real or personal property or both, whether or not these are held in trust or otherwise. It is also authorized to sell, lease, exchange, invest, or expend the same or the proceeds from rents, profits, and income except as limited by the donor's terms. The society is required by law to adopt rules to:

(1) Govern and protect the receipt and expenditure of the proceeds, rents, profits, and income of all gifts, grants, conveyances, bequests and devises to the society;

(2) Ensure compliance with state and federal laws, rules and regulations, society policies, northwest museum of arts and culture foundation policies, and professional standards of ethical and donor-centered fund-raising; and

(3) Provide protocols for individuals soliciting or accepting gifts on behalf of the society.

The purpose of these rules is to fulfill the society's legal responsibility to adopt these rules.

(1) "Bequest" means property or money that an individual promises to give to another person or organization after he or she dies.

(2) "Bond" means an official document in which a government or company promises to pay back an amount of money that it has borrowed and to pay interest for the borrowed money.

(3) "Conveyance" means the transfer or delivery of an item to another, commonly used to describe the transfer of title to land from one person to another by deed.

(4) "Devise" means a testamentary disposition of land or realty, a gift of real property by the last will and testament of the donor.

(5) "Eastern Washington state historical society" means a 501(c)(3) corporation and a trustee for the state of Washington pursuant to chapter 27.34 RCW. The society is responsible for collecting, cataloging and preserving objects, manuscripts, sites, photographs and other items that illustrate the cultural, artistic, and natural history of the state and in this capacity operates a state museum which supports cultural, artistic, and educational activities and performs other responsibilities as required pursuant to RCW 27.34.070.

(6) "Grant" means to legally or formally transfer a possession.

(7) "Northwest museum of arts and culture foundation" means the foundation's articles of incorporation specify that its purpose is to support the society and it has important fiduciary responsibilities related to the funds it holds on behalf of the society. The foundation is a separate 501 (c)(3) corporation and the society does not have authority to direct the activities of the foundation. Similarly the foundation does not have authority to direct the activities of the society.

(8) "Personal property" means something that is owned by a person, business or other entity such as goods, money, notes, bonds, stocks, merchandise, furniture, etc. It does not include land, an interest in land, buildings, or items affixed to the land.

(9) "Real property" means land, including all natural resources, and generally whatever is erected or growing upon or affixed to the land including buildings and crops.

(10) "Restricted gift" means an item that is voluntarily conveyed or bestowed to the society without compensation. It may include money, securities, stocks, bonds, negotiable instruments, and real or personal property. The donor imposes conditions of ownership, retention deposition or use of the item given.

(11) "Security" means an instrument of investment in the form of a document (such as a stock certificate or bond) providing evidence of its ownership.

(12) "Stock" means a share of the value of a company which can be bought, sold, or traded as an investment.

(13) "Trust" means property, real or personal, or money held by some person, firm or corporation for the benefit of the society.

(14) "Unrestricted gift" means an item that is voluntarily conveyed or bestowed to the society without compensation. It may include money, securities, stocks, bonds, negotiable instruments, and real or personal property. The donor does not specify the imposition of any conditions as to the ownership or use of the gift.

(1) Donors: The society greatly values its donors and their support of the society. Society staff will treat donors with respect and professionalism. Donors will be acknowledged and thanked for their gifts in writing within a reasonable period of time, generally not to exceed one month.

(2) Donor intent: Society staff and representatives agree to respect and carry out the intentions of the donors whose gifts, grants, conveyances, bequests, or devises have been accepted by the society or the foundation on behalf of the society.

(3) Gift documentation: The society will document the receipt of all gifts. Some gifts may be accompanied by a letter or form from the donor. Ideally, the donor's gift form or letter will record:

(a) The name of donor(s);

(b) The date the gift was received;

(c) A brief description of the item(s);

(d) Serial number (if any);

(e) The gift's value;

(f) A declaration that the gift is irrevocable; and

(g) The purpose of the gift.

If a gift form or letter does not accompany the gift, the society staff shall prepare and send a letter to the donor which documents this information.

Receipts shall be issued for gifts that qualify for income tax charitable deductions.

(1) Cash and checks: Cash and checks may be accepted regardless of the amount. The value of any cash or check gift is its face value. Checks should be written to the eastern Washington state historical society or EWSHS.

(2) Real or personal property: If the gift is personal or real property the society may document the value of the gift as it was formally appraised or accept the donor's stated value as a good faith estimate.

(3) Life insurance: If the donor named the society as the beneficiary of a new or existing whole life insurance policy, the designation will be recorded as a gift, at its present value, when the gift becomes irrevocable. Alternatively, when the society is named as both beneficiary and irreversible owner of a whole life insurance policy, it will be recorded as a gift.

(4) Charitable remainder trusts, charitable lead trusts, and willed bequests: The income from a trust and/or a willed legacy will be recorded as a gift, at its present value, when a gift becomes irreversible.

(5) Retirement plan beneficiary designations: If a donor designates the society as a beneficiary of his or her retirement plan, it will be recorded as a gift, at its present value, when the gift becomes irreversible/permanent.

(6) Gifts in-kind: These include gifts of time and services. The society will record the donation of time and services, but will not identify a dollar value.

(1) When the society receives a donation, it shall comply with all the rules and regulations related to gift giving for gifts it receives directly. Those rules are found in state, federal and corporate law related to:

(a) State entities and public 501 (c)(3) corporations;

(b) Federal and state laws and regulations that apply to the society as a 501 (c)(3) corporation including, but not limited to, the U.S. Internal Revenue Service Code; and

(c) Professional standards of ethical and donor-centered fund-raising.

(2) The society cannot have ownership in stocks nor can it make gifts of public funds.

(3) Private funds donated directly to the society shall be held consistent with all state rules and regulations governing expenditure of those funds.

(4) Restricted funds shall be kept in a separate line account as nonlapsing funds of the society together with earned interest and shall be used in accordance with the directions provided by the donor.

(5) Unrestricted funds shall be retained in a separate line account of the society as nonlapsing funds. Disbursement shall be made by the executive director in accordance with policy established by the board of trustees or in consultation with the board of trustees.

The northwest museum of arts and culture foundation, a separate 501 (c)(3) corporation was incorporated for the purpose of providing funds to support the operations and programs of the society. If the society receives any donations designated for the foundation, those donations shall be delivered to the foundation as soon as possible. All gifts designated for the society shall be retained by the society consistent with these regulations. If it is unclear whether a gift was intended to be given to the foundation or to the society, the society shall clarify the donor's intent and handle the donation consistently.

(1) The society welcomes and encourages deferred gifts such as:

(a) Charitable remainder trusts;

(b) Charitable lead trusts; and

(c) Testamentary bequests.

(2) Society trustees and staff members shall not serve as an executor (personal representative) for a donor's estate.

(3) Society trustees and staff members shall not serve as trustee or co-trustee on a charitable remainder trust or a charitable lead trust.

(4) If planned gift illustrations or sample documents are provided to donors, they shall be provided free of charge and shall include the following disclaimer:

"The eastern Washington state historical society, northwest museum of arts and culture, strongly urges that you consult with your attorney, financial and/or tax advisor to review and approve this complimentary information. This information in no way constitutes advice. We will gladly work with your independent advisors to assist in any way we can."

(1) The following requirements apply to tangible personal property that is donated with the intent for the society to sell:

(a) Acceptance of personal property is contingent on formal approval of the society's board of trustees. The board may delegate authority for approval with formal action which identifies who has delegated authority, and the limits of any such authority;

(b) Acceptance of property shall not violate any federal, state or local statute or ordinance; and the purposes for which the item is being donated are permissible under the state expenditure rules which apply to donations to the society;

(c) All tangible property shall be valued by the proceeds from the sale or by a qualified appraisal;

(d) The society must be able to dispose of the property within a short time, normally not to exceed six months following the receipt of the gift; and

(e) The society shall adhere to all IRS requirements relating to the disposition of gifts of tangible personal property and shall provide appropriate forms to the donor and IRS where required.

(2) The following requirements apply to tangible personal property that is donated with the intent for the society to maintain:

(a) Acceptance of property shall not violate any federal, state or local statute or ordinance;

(b) The purpose for which the item is being donated shall be permissible under the state expenditure rules which apply to donations to the society;

(c) Acceptance of the property shall not interfere with the proper management and operations of the society;

(d) The property shall not place excessive burdens on the available society space, staff or budget;

(e) Use of the property shall not compromise the integrity of building structures or landscaping features;

(f) Use of gift shall not place the society in violation of the federal Occupational Safety and Health Act (OSHA) or the Washington Industrial Safety and Health Act (WISHA);

(g) Property does not require the society to employ a specified person now or at a future date;

(h) Property serves the mission, goals, and interests of the society;

(i) Property does not require the payment of maintenance costs or other expenses for which no specific provision has been made;

(j) Property cannot generate unrelated business income to the society which may jeopardize its tax-exempt status; and/or

(k) Acceptance of the property shall be financially sound.

In addition to the considerations outlined in WAC 256-30-080, prior to the acceptance of art, the society shall comply with the additional requirements of the society's Collections Policies and Procedures, Board Policy 203.

(1) The society may accept gifts of developed or undeveloped real estate. The following requirements apply to the acceptance of real estate:

(a) Acceptance of real estate is contingent on formal approval of the society's board of trustees;

(b) Acceptance of property shall not violate any federal, state or local statute or ordinance;

(c) The property shall be useful for the society's purposes;

(d) The purpose for which the item is being donated shall be permissible under the state expenditure rules which apply to donations to the society;

(e) The property shall be marketable;

(f) The donor agrees that the property can be sold at the society's discretion;

(g) Acceptance of property shall not violate any federal, state or local statute or ordinance; and the purpose for which the item is being donated is permissible under the state expenditure rules which apply to donations to the society;

(h) The society shall adhere to all IRS requirements relating to the disposition of gifts of real estate and shall provide appropriate forms to the donor and IRS where required;

(i) Acceptance of the property shall not interfere with the proper management and operations of the society;

(j) The acceptance of the real estate shall not place excessive burdens on the available society space, staff or budget;

(k) Possession of the property shall not place the society in violation of the Federal Occupational Safety and Health Act (OSHA) or the Washington Industrial Safety and Health Act (WISHA);

(l) Property does not require the society to employ a specified person now or at a future date;

(m) Property serves the mission, goals, and interests of the society;

(n) Property cannot generate unrelated business income to the society which may jeopardize its tax-exempt status; and

(o) Acceptance of the property shall be financially sound.

(2) Prior to any acceptance of real estate the following is required:

(a) Gifts of real estate must first be reviewed by the society's board of trustees before acceptance;

(b) The donor normally is responsible for obtaining and paying for an appraisal of the property. The appraisal must be performed by an independent, qualified appraiser;

(c) The society's board of trustees may require an environmental appraisal of any proposed gift of real estate;

(d) The appraisal shall contain photographs of the property, the tax map number, the assessed value, the current asking price, a legal description of the property, the zoning status, and complete information regarding all mortgages, liens, litigation, title disputes, and any environmental involvement;

(e) Depending on the value and desirability of the gift, the donor's connection with the society, and the donor's past gift record, the donor may be asked to pay for all or a portion of the following:

(i) Maintenance costs, if any;

(ii) Real estate taxes due prior to date of conveyance;

(iii) Insurance;

(iv) Real estate broker's commission and other costs of sale;

(v) Appraisal and preliminary title report costs; and

(vi) Environmental appraisal.

(f) The property shall be conveyed by warranty deed prior to the execution of any contract of sale by the grantor; and

(g) The value of any gift of real estate shall be its appraised value; however, this value may be reduced by costs of maintenance, insurance, real estate taxes, broker's commissions, and other expenses of sale incurred by the society.

On delivery of any contribution, the society is encouraged to provide a written acknowledgment of the receipt of a gift. For gifts in the amount of two hundred fifty dollars or more, the society shall provide the donor with a contemporaneous written acknowledgment; either paper or electronic document is acceptable. The acknowledgment will include:

(1) The organization's name;

(2) The name of the donor(s);

(3) An expression of gratitude;

(4) A description indicating receipt of a cash contribution and the amount of the contribution; a description of real or personal property (noncash) contributions and the value; a description of the deferred gift or insurance and the value; and/or a description of in-kind services provided;

(5) A statement that no goods or services were provided by the society in return for the contribution, if that was the case; and

(6) A description and good faith estimate of the value of goods or services, if any, that the society provided in return for the contribution.

The society will make an effort to issue the acknowledgment within thirty calendar days of the contribution, and no later than January 31st of the year following the donation. A copy of the written acknowledgment needs to be maintained by the society consistent with state records retention and Internal Revenue Code requirements.

It is the policy of eastern Washington state historical society that any project shall be accomplished in compliance with chapter 43.21C RCW, the State Environmental Policy Act (SEPA) and in accordance with chapter 197-11 WAC, guidelines for the State Environmental Policy Act implementation. Further, it is the policy of the society to provide leadership in resource conservation and environmental protection. Environmental issues will be considered in the decision-making and planning process. To this end, eastern Washington state historical society adopts by reference chapter 197-11 WAC, SEPA guidelines and all subsequent amendments thereto. In compliance with chapter 197-11 WAC, the executive director is the responsible official for carrying out this policy.