Charitable Donations made on behalf of Â鶹´«Ã½
Donations are permitted in the following instances:
- Donations made at the direction of the President, Provost or Vice President and CFO; or
- Donations to attend or gain recognition at fundraising events, where institutional representation is necessary; or
- Donations of moveable physical assets (regardless of the value, age or obsolescence) to a Charitable Organization. The procedures for these activities are governed by the Surplus Property Exchange Program - .
The eCycling Program administered by Facilities Management provides additional guidance for computer donations.
Review and Approval Process
For items 1) and 2) above, individuals contemplating donations to registered tax exempt charitable organizations should consult the central or school management where they work. In turn, central or school leadership should consult with the Business and Finance Office for approval.
If central or school management approves a donation to another registered tax exempt organization, the following information should be submitted to the Business and Finance Office for approval.
- Request Form to Provide Donations to or Fundraise for a Registered Charitable Not-for-Profit Organization
- Proof of Federal Tax-Exempt Status for the Charitable Organization
- Tax-exempt determination letter or comparable documentation for organizations exempt from tax under Internal Revenue Code section 115 – contact the charitable organization for this information.
- Do tax exempt organization search on and print results. Note: Search by the organization’s tax identification number. If you search by name, include the city and state.
- Backup documentation such as request or invoice from charitable organization to receive the donation, promotional information (purpose, dates, and location) if donation is to sponsor/support an event or conference, and relevant email correspondence regarding approval of donation.
If approved, the unit charged with coordinating the activities is responsible for the proper recording and reporting of the activities. All donations of this nature must be processed using an Online Voucher and account code 78654 – Authorized Charitable Donation.
If a charitable donations receipt is issued, this should be attached to the supporting documentation for the expense and retained by the originating office.
For item 3) above, donations of movable physical assets should be a part of the Surplus Property Exchange Program prior to donating to other registered charitable not-for-profit organizations. Approval by the unit’s management must be documented prior to donating the movable asset.
Procedures for Fundraisers for a Registered Not-for-Profit Organization
If central or school management approves an activity that will raise funds for another charitable organization, the following information should be submitted to the Business and Finance Office for approval.
- Request Form to Provide Donations to or Fundraise for a Registered Charitable Not-for-Profit Organization
- Proof of Federal Tax-Exempt Status for the Charitable Organization
- Tax-exempt determination letter or comparable documentation for organizations exempt from tax under Internal Revenue Code section 115 – contact the charitable organization for this information.
- Backup documentation such as request or invoice from charitable organization to receive the donation, promotional information (purpose, dates, and location) if donation is to sponsor/support an event or conference, and relevant email correspondence regarding approval of donation.
If approved, the funds raised should not be solicited or processed as gifts to the University; and therefore, a University gift receipt should not be issued. The preferred method is to direct the donations to be made directly to the approved organization.