Answer

Yes, the Attorney General has noted on numerous occasions that public entities, such as Fire Protection Districts, may accept donations, so long as the donor does not place any condition on acceptance of the funds that the public entity cannot legally carry out or that would violate public policy or morals. Upon acceptance of the donated funds, the funds become public and must be appropriated prior to expenditure. Public entities should avoid accepting donations which contain conditions that attempt to direct or otherwise usurp the decision-making authority of the public entity. Louisiana Legislative Auditor website: 08/03/2025 01:12:03 AM