In order to be eligible for a charitable contribution all of the below criteria must be met:
- The contribution must be to a qualified organization.
- The contribution must be for a charitable purpose.
- The contribution must include a tax-deductible portion (if applicable within country).
- The contribution must align to one of Dow’s charitable contributions commitment areas.
- The organization must agree to Dow’s Nondiscrimination Policy.
Qualified Organizations
Generally, only the following types of organizations can be qualified organizations:
- Public charities, such as Habitat for Humanity, United Way, etc.
- Non-profit schools and hospitals
- Public parks and recreation facilities
- Federal, state, and local governments, if the contribution is solely for public purposes.
Note: Contributions involving government officials require review by the Office of Ethics.
- Churches, synagogues, temples, mosques, and other religious organizations for publicly accessed programs. Note: Dow policy prohibits contributions to religious organizations where the donations will be solely used for the private benefit of the religious organization.
The following types of organizations are not eligible:
- Civic leagues, social and sports clubs, labor unions, chambers of commerce and contributions to religious organizations where the donations will be solely used for the private benefit of the religious organization will not be considered.
- Foreign organizations that are not equivalent to U.S. 501(c)(3) organizations
- Groups that are run for personal profit
- Groups whose primary purpose is to lobby for law changes
- Homeowner associations
- Individuals
- Political groups or candidates for public office
Contributions to other organizations will be subject to additional reviews and approvals, including a review of the proposed recipient’s legal status by Dow’s approved intermediary grantmaking organization and a determination that the recommended grant is consistent with charitable purposes of Dow, subject to confirmation by Dow Global Citizenship. In such cases, contributions will be contingent on the approval of the intermediary organization through completion of equivalency determination or expenditure responsibility. Under either protocol, the intermediary organization may also make payment on behalf of Dow. Where required or directed by local law, direct payments by Dow or its affiliate(s) must be approved by the Director of Global Citizenship.
Note: An intermediary organization must determine the eligibility of organizations in India, Middle East, Africa, Turkey, Latin America and Asia Pacific.
Charitable Purpose
Not all payments to qualified organizations are considered charitable contributions. For instance, the following types of payments do not qualify:
- Cost of raffle, bingo or lottery tickets
- Tuition
- Lobbying
- Membership fees or dues
Note: Membership fees or dues to a qualified organization may be considered charitable contributions. However, Dow can only deduct the amount that is more than the value of benefits Dow receives.
Charitable contributions may not be used, directly or indirectly:
- to carry on any propaganda or otherwise attempt to influence legislation;
- to influence the outcome of any specific public election or to carry on any voter registration drive;
- to induce or encourage violations of law or public policy or to cause any improper private benefit to occur; or
- to support the purchase of items that are not consistent with Dow’s Code of Business Conduct and related policies, such as alcohol, drugs, firearms, weapons, ammunition, or other items which may be restricted or prohibited by applicable local law or regulation.
Tax Eligibility
Tax Deductible:
A tax-deductible contribution is defined as a voluntary transfer of cash or property to organizations described in the U.S. Internal Revenue Code, Section 170(c), for which no value has been received in return. If items of value are offered in exchange for the contribution, the charitable contribution is the amount by which the payment exceeds the fair market value of the property received (meals, tickets, advertising, etc.). To research a U.S. organization’s tax status, use the Internal Revenue Service’s website (http://www.irs.gov/app/pub-78/) or www.guidestar.org.
In some instances, payments may qualify as part contribution, part entertainment. Both types of expenses have unique tax limitations and must be recorded correctly by the employee requesting payment.
Outside the United States, an organization must meet the specific taxing authority requirements of the country in which the contribution is made. Please check with the Tax Department in your country for specific laws that may apply.
Non-Tax Deductible:
Tangible benefits are any benefit that Dow receives which has economic value. It is a non-tax-deductible portion of a contribution. Examples include: tickets to an event, a meal, general admission, a gift, and advertising.
Non-Discrimination Policy
All cash grant recipients must agree to the below statement during the grant application process in order to be eligible for funding.
By accepting funding from The Dow Chemical Company, or any affiliates, all grant recipients agree that no person will be excluded from agency services, employment or volunteer participation on the basis of gender, race, religion, HIV/AIDS status, sexual orientation, gender identity, disability, age, national or ethnic origin or other inherent personal characteristic protected by law.
Organizations that serve a specifically defined population or charitable class of people as part of their mission are not considered non-inclusive or discriminatory. The above statement applies to how the organization serves its target population as well as how it handles hiring and volunteer participation. The application of religious requirements with respect to the hiring of religious officials may not exclude an organization from qualifying as a grant recipient, provided the subject organization demonstrates that it otherwise complies with this Policy.
Charitable Contribution Commitment Areas
Aligned to Dow’s ambition and fueled by volunteer service, Dow is applying its innovative technology, employee expertise and culture of inclusion to drive its citizenship strategy and generate transformational social impact.
Dow focuses on social impact in three key areas of priority – Advancing sustainable solutions, Building inclusive communities and Developing tomorrow’s innovators.
- Dow invests in Advancing sustainable solutions by leveraging Dow products, technology and expertise in partnership with non-profits, NGO’s and Dow businesses to deliver social good and competitive advantage for our company.
- Investments for Building inclusive communities are made in collaboration with Dow’s Office of Inclusion and key change makers to generate communities that convene to support and celebrate unique perspectives and different voices for a brighter future.
- Investments made for Developing tomorrow’s innovators increase student interest and preparedness in skilled trades/manufacturing, engineering and chemistry, and cultivate new mindsets of inclusion, innovation and sustainability for the jobs of tomorrow.
Additionally, investment in community resiliency remains a fundamental aspect of global citizenship activities at Dow, to help create thriving and safe communities where Dow families live and work. And engaging for impact continues to be a key focus area – where Dow employees donate their time, talent and expertise in alignment with our 2025 Sustainability Goals, the Employee Experience and our company ambition.
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