In accordance with the Internal Revenue Service guidelines, The Sumba Foundation maintains discretion and sole control over the use of all donated funds. All donations are non-refundable. In practice, The Sumba Foundation honors the donor’s request for any of our pre-approved programs and projects whenever possible. In rare cases when that is not possible, gifts will be used where needed. Therefore, donors explicitly release The Sumba Foundation from any restrictions on how those funds are spent.