In Accordance with IRS guidelines, Lifting Hands International maintains discretion and sole control over the use of all donated funds once a tax-deductible receipt is issued. All donations are non-refundable. In practice, LHI 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. In those rare cases, donors explicitly release LHI from any restrictions on how funds are spent.