GIFT ACCEPTANCE POLICY

Fishlanthropy Foundation, Inc.

1. Purpose

This Gift Acceptance Policy establishes guidelines for accepting charitable contributions to Fishlanthropy Foundation, Inc. (the “Foundation”) to ensure all gifts:

• further the Foundation’s charitable and educational mission;

• comply with applicable federal and state law;

• do not compromise the Foundation’s independence, integrity, or public trust; and

• do not create improper benefit to any private individual or for-profit entity.

2. General Policy

The Foundation may accept gifts that are consistent with its mission and operational capacity. All gifts are subject to review and acceptance at the discretion of the Foundation’s Board of Directors or its designee.

The Foundation reserves the right to decline any gift that:

• is inconsistent with the Foundation’s mission or values;

• imposes conditions that are impractical, unlawful, or unethical;

• could jeopardize the Foundation’s tax-exempt status; or

• creates undue administrative, legal, or reputational risk.

3. Types of Acceptable Gifts

The Foundation may accept the following types of contributions:

1. Cash and Cash Equivalents

   • U.S. dollars

   • Bank transfers (ACH, wire)

   • Checks

2. Digital Assets

   • Cryptocurrency or blockchain-based assets

   • Stablecoins or other digital representations of value

3. Donor-Advised or Directed Gifts

   • Gifts designated for specific charitable programs, subject to Board approval

4. In-Kind Contributions

   • Goods or services that support the Foundation’s charitable purpose

   • Accepted only when they provide clear benefit and manageable obligations

4. Restricted and Conditional Gifts

The Foundation may accept restricted gifts only when:

• the restriction aligns with the Foundation’s mission;

• the restriction is clearly documented in writing; and

• the Foundation retains final control and discretion over use of the funds, as required under IRS regulations.

The Foundation will not accept gifts that:

• require the Foundation to operate or control a for-profit platform;

• mandate outcomes that conflict with Board judgment;

• require lobbying, political activity, or private benefit; or

• condition charitable status on commercial performance.

5. Gifts from Related Entities

The Foundation may accept contributions from Fisheez Public Benefit Corporation or other related entities provided that:

• the contribution is voluntary and charitable in nature;

• the funds are not tied to specific commercial transactions;

• no ownership, governance, or control rights are transferred; and

• all transactions are recorded at fair value and documented transparently.

Such gifts shall not result in any private inurement or impermissible benefit.

6. No Quid Pro Quo

The Foundation does not provide goods, services, ownership rights, or commercial benefits in exchange for donations.

Any recognition, awards, or acknowledgments are charitable acknowledgments only and do not constitute compensation or consideration.

7. Gift Documentation and Receipts

The Foundation shall provide written acknowledgment for charitable contributions in accordance with IRS requirements.

Donors are responsible for determining the tax deductibility of their contributions.

8. Amendments

This Policy may be amended by the Board of Directors at any time.