The letter must explain who is gifting the money, where the donor's funds are coming from and the relationship between the donor and the recipient. The Board of Ethics has created these letters to help City officers and employees comply with Philadelphia Code §20604(7)(b) on gifts.The letter should state that the gift is intended to help the borrower make a down payment and that the donor has no expectation of repayment. The. Register of Wills will not grant letters until all fees have been paid. For help calculating these fees, see page A7. 2. Next, you need to fill out an Inventory Form.