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1. Union institutions may accept any donation made to the Union, such as income from foundations, subsidies, gifts and bequests.

2. Acceptance of a donation of a value of EUR 50 000 or more which involves a financial charge, including follow-up costs, exceeding 10 % of the value of the donation made, shall be subject to the authorisation of the European Parliament and of the Council. The European Parliament and the Council shall act on the matter within two months of receiving a request for such an authorisation from the Union institutions concerned. If no objection is made within that period, the Union institutions concerned shall take a final decision regarding the acceptance of the donation. The Union institutions concerned shall in their request to the European Parliament and to the Council explain the financial charges entailed by the acceptance of donations made to the Union.

3. Notwithstanding paragraph 2, in exceptional circumstances, the Commission may accept any in-kind donation made to the Union, irrespective of its value, where such a donation is made for the purposes of humanitarian aid, emergency support, civil protection or crisis management aid. The Commission may accept such a donation provided that:

(a) the acceptance is in accordance with the principles of sound financial management and transparency;

(b) it does not give rise to a conflict of interests;

(c) it does not harm the image of the Union;

(d) it does not harm or risk harming the security or public order of the Union or Member States;

(e) the donor is not, at the time of the acceptance, in one of the situations referred to in Articles 138(1) and 143(1) and is not registered as excluded in the database referred to in Article 144(1). The donor shall submit the declaration referred to in Article 139. The authorising officer responsible shall provide information in the annual activity report referred to in Article 74(9) on all cases where the Commission accepted a donation pursuant to the first subparagraph of this paragraph.