Golestan Foundation is a small nonprofit organization run by volunteers. As a result, the US operation’s overhead is minimal, and the board members pay the operational cost. The orphanages we work with agree to spend 100% of the donations directly to support the orphans. They will send us detailed expenditures and periodic progress reports. We will regularly audit the orphanage by an independent third party on the ground. Additionally, we will have regular visits to the orphanage for an in-person evaluation.

Golestan is a a registered charitable organization in the United States and donations from foreign donors (for example from Canada, Europe and Australia) are welcomed and recognized with gratitude, but such donations are not usually tax deductible to the donors in their own country. Please consult your own tax professionals in your country for guidance regarding tax deductibility in your country.

No, Golestan Foundation utilizes the General License E from OFAC, which allows the foundation to raise and send funds for humanitarian efforts such as the “operation of orphanages”. This license enables Golestan Foundation to transfer funds to support its activities as much as $500,000 in the aggregate over 12 months. You can find the license on the US Treasury website.

Our Mission: To improve the quality of life for orphans through the financial support of orphanages that provide safety, health, housing, and education.

Our Vision: To see orphans thrive in their lives.

Our Pledge: We vow that every penny you donate goes straight to supporting an orphan.

Our Values: Safety, Education, Health, and Equality for children.

Check here for a limited list of the companies that match funds. Google, Apple, Microsoft, PayPal, Intel, CISCO Systems, and General Electric are among many companies that match their employers' donations to Golestan Foundation. You can also check with your Human Resources department to find out if your company matches donations. If your company is using Benevity for matching fund management, Golestan Foundation is already registered with them (Benevity ID: 840-852405098).

Golestan Foundation requires organizations to fill out a pre-grant inquiry and application to obtain information such as the name of the founder(s), an executive manager(s), and board members, copies of its governing documents, its operating history, and copies of its public filings, contact information, purpose, projects, and goals of the organizations. This information is validated through a basic Internet search and the use of local contacts to help us gather information about the recipient's trustworthiness and reputation. Before providing any charitable assistance, GF checks the recipient organization's name, and the names of its key employees and leaders (e.g. directors and officers) against the SDN list (Specially Designated Nationals and Blocked Persons List from Department of Treasury).

Pursuant to Golestan Foundation's agreement with all recipients in Iran, GF has the right to oversee the spending of donations for the specific agreed purposes. GF also takes the following steps:

• GF signs an MOU with the recipient explaining both GF expectations and recipient’s responsibilities.
• GF clearly outlines to recipients what is the purpose of GF donations and the authorized expenditures.
• The recipient must open a dedicated bank account in a local non-governmental (private) bank. This account will be strictly dedicated to dealings with GF. The bank statement must be sent to GF, on a monthly basis.
• All expenses that the recipient needs to pay out of the account should be verified with GF first. GF will check the expense subject and, if it falls within OFAC laws and regulations, will declare its consent to the recipient. The recipient will make the payment from the account and email all receipts to GF. According to the MOU, the recipient authorizes GF to audit the recipient’s designated account, periodically. A representative of GF can audit the documents and bank statements to ensure the legality of original documents and receipts.

The humanitarian activities in relation to the organizations fully comply with the rules and regulations as set by OFAC and its relevant general licenses. To ensure compliance, GF works with known nonprofit/non-governmental organizations.

Per GF bylaws: The Board of Directors shall consist of a minimum of three (3) Directors who shall be natural persons of full age. Initially, the number of Directors shall be fixed by the Incorporators, and thereafter it shall be such number as shall have been last specified by resolution (if any) of the Board. Directors should have the ability to participate effectively in fulfilling the responsibilities of the Board of Directors. The Corporation shall ensure that its Directors arefully informed about the Corporation’s activities and financial status and that its Directors have the full and accurate information necessary to make informed decisions about the Corporation’s Operations. The Directors shall be elected by a simple majority vote of the Board.

Yes, we check our volunteers with OFAC’s Specially Designated Nationals (SDN) list to ensure they are not on any sanction list. While GF is a non-governmental, non-religious, non-political organization, it cannot exclude any volunteers, based on their political or religious view. Regardless of who is volunteering with Golestan, all our fundraising is directly benefiting the people of Iran, and that Golestan is not in any shape or form affiliated with any government entity and does not support (financially or otherwise) any government agenda.

Golestan Foundation is an independent organization only registered in the US. GF has no relationship with any other organization besides the partner orphanages that receive donations. GF is not a branch or off-shoot of any organization.

Golestan Foundation performs the KYC (Know Your Customer) process as it does not accept anonymous donations. GF records the donation sources. The sources of receipts are documented, and a list of GF’s donors and grantors and the amount of contributions or grants received from each are maintained in accounting software. The software helps with proper monitoring and reporting of our financial activities. It also provides internal controls over our financial data and helps us to appropriately identify the income and expense items that are attributable to each of our campaigns.

Moreover, GF provides the end-of-the-year donation report to each customer through email or by mail.