AR 1-100 — The Army Gift Program
AR 1-100 governs the Army Gift Program for acceptance, recording, reporting, and accountability of gifts.
- Publication number: AR 1-100
- Title: THE ARMY GIFT PROGRAM
- Date: 05/21/2025
- Proponent: AASA
- Status: ACTIVE
View AR 1-100 on armypubs.army.mil
It addresses gift offer review, donor and gift analysis, legal reviews, delegation of acceptance authority, and gift types. It requires written offers, donor lists for proffers valued at or above $25,000, and compliance with gift terms.
Topics covered
- Gift offer review
- Gift acceptance authority
- Unconditional monetary gifts
- Real property gifts
- Gifted services
- Written legal reviews
Questions and answers
What must a written gift offer include?
A gift offer must be in writing, specify the conditions on the use of the gift if any, and contain enough details to demonstrate present intent, authority, and ability to give the gift to the Army. (paragraph 2-1)
When must a gift proffer include a donor list?
Proffers valued at or above $25,000 must include a list of all donors (for example, individuals or companies contributing to the gift). (paragraph 2-1)
Can gift proffers be split to stay within an acceptance authority?
Gift proffers may not be split to retain the value of the gift at a certain level of acceptance authority. (paragraph 2-1)
Can the Army accept unconditional monetary gifts?
In accordance with 31 USC 3302(b), the Army cannot accept unconditional monetary gifts, and these gifts will be considered miscellaneous receipts and forwarded to the U.S. Treasury. (paragraph 3-1)
Who pays expenses incurred before a gift is accepted?
Officials receiving a gift offer must inform the prospective donor that the Army cannot assume responsibility for any expenses incurred before the offered gift is accepted, even if the Army has temporary custody of the offered gift. (paragraph 2-1)