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            "children": [
                {
                    "id": "p8.1.1",
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                    "text": "Environmental assessment (Phase I audit typically required, potentially Phase II) to ensure no environmental liabilities. Costs are typically borne by the donor.",
                    "marker": "-"
                },
                {
                    "id": "p8.1.2",
                    "order": 3,
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                    "text": "Qualified appraisal provided by the donor.",
                    "marker": "•"
                },
                {
                    "id": "p8.1.3",
                    "order": 4,
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                    "bbox": {
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                    "text": "Title search."
                },
                {
                    "id": "p8.1.4",
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                    "text": "Assessment of marketability, carrying costs (taxes, insurance, maintenance — responsibility for these pre- and post-gift must be clear), restrictions, easements, and potential for use by KSU."
                },
                {
                    "id": "p8.1.5",
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                    "text": "Property with mortgages or other significant indebtedness will generally not be accepted.",
                    "marker": "○",
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                            "id": "p8.1.5.1",
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                            "type": "form_field",
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                                "label": "Property with mortgages or other significant indebtedness will generally not be accepted.",
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            "text": "• Donor-Advised Fund (DAF) Recommendations.",
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            "text": "○ Gifts received by the Foundation based on a donor's recommendation from a DAF are welcomed.",
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        },
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            "text": "The gift is from the DAF sponsoring organization, but the donor advisor is acknowledged for recognition purposes, including for endowment funding levels."
        },
        {
            "id": "p8.5",
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            "type": "text",
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            "text": "Donors may not receive benefits beyond “incidental” ones (e.g., small logo items) in connection with DAF gifts, per IRS rules. Prohibited benefits include tickets, event tables, and auction items."
        },
        {
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            "type": "heading",
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            },
            "text": "- IRA Qualified Charitable Distributions (QCDs).",
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            },
            "level": 3
        },
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            "text": "Direct transfers from a donor's traditional or Roth IRA to the Foundation are accepted."
        },
        {
            "id": "p8.8",
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            "type": "text",
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            "text": "Acknowledged by the Foundation as required by the IRS, noting no tax deduction is available to the donor for a QCD. Valued at face value on the date of transfer."
        },
        {
            "id": "p8.9",
            "order": 16,
            "type": "text",
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            "text": "○ Cannot be directed to a DAF or used for life income gifts (e.g., CGAs, CRTs).",
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        },
        {
            "id": "p8.10",
            "order": 18,
            "type": "text",
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            "text": "Donors may not receive more than an incidental benefit."
        },
        {
            "id": "p8.11",
            "order": 19,
            "type": "heading",
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            },
            "text": "Cryptocurrency.",
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            },
            "level": 3
        },
        {
            "id": "p8.12",
            "order": 20,
            "type": "list",
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            "text": "",
            "attrs": {
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            "children": [
                {
                    "id": "p8.12.1",
                    "order": 21,
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                    "text": "May be accepted by the Foundation after due diligence regarding transferability and liquidation capabilities.",
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                        {
                            "id": "p8.12.1.1",
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                                "label": "May be accepted by the Foundation after due diligence regarding transferability and liquidation capabilities.",
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                    "id": "p8.12.2",
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                    "text": "Requires approval from the KSU President (or a joint KSU-Foundation review committee) in addition to Foundation acceptance.",
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                            "id": "p8.12.2.1",
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                                "label": "Requires approval from the KSU President (or a joint KSU-Foundation review committee) in addition to Foundation acceptance.",
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                },
                {
                    "id": "p8.12.3",
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                    "text": "Treated as property by the IRS. Gifts of $5,000 or more require a qualified appraisal obtained by the donor for their tax deduction.",
                    "marker": "○",
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                        {
                            "id": "p8.12.3.1",
                            "order": 26,
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                                "l": 52.32,
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                                "label": "Treated as property by the IRS. Gifts of $5,000 or more require a qualified appraisal obtained by the donor for their tax deduction.",
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                    "text": "Converted to U.S. dollars by the Foundation as quickly as administratively possible upon receipt."
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                    "id": "p8.12.5",
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                    "text": "Gift is complete upon successful transfer to, and acceptance by, the Foundation.",
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                            "id": "p8.12.5.1",
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    "excluded_furniture": {
        "first": [],
        "last": []
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