I think it depends on what we mean by 'held accountable.' If it means, make best effort to return the money sure. If it means more than that, probably not. If someone robbed a bank, evaded the police and donated all that money to the Salvation Army in the next county, the Salvation Army has no way of knowing the money was stolen. So the only fair thing to expect the Salvation Army to do in this situation is, make a best effort to return what they can.