I read it more like the business wrote the check to the wrong entity in the first place and the money was meant to go to individual baseball players. Then, the baseball players were giving it to the college.
Either way, same result. —Bill
Sent from my iPhone
>
> More specifically, in both cases the outside organizations are paying for services they received. While the funds may not have gone to the students, the organizations still received a benefit. These sound like exchange transactions, not charitable contributions.
>
> John
>
> John Taylor
> 919.816.5903
>
johntaylorconsulting@gmail.com
>
> Big ideas; small keyboard
>
>> On Aug 19, 2019, at 9:03 PM, Bill Wong <
wswong@scad.edu> wrote:
>>
>> Not a gift, since they are giving it to themselves. I would thank the baseball team and hand the check over to your business office for them to deposit into the team’s account. —Bill
>>
>> Sent from my iPhone
>>
>>
>>> Hi all,
>>>
>>> We recently had some questions that came up in regards to students working and an organizations donating or paying the University for the service.
>>>
>>> 1. We had some students help an organization to help work a function the organization had. The organization wanted to "pay" the students but wrote a check to the University instead. The baseball team didn't want to be paid for their services in turn wanted it to help support the baseball team. Would you consider this a "gift" from the students since they didn't want to be paid or would this be considered a form of income and not necessarily a gift since the organization was making a "payment"?
>>>
>>> 2. We have another organization "pay" students for there work they did recently as well. The organization sent the check to the University since the students won't and don't want to get paid but want it to help the athletic team. Same scenario, gift or income?
>>>
>>> Thanks for your advice.
>>>
>>> Anna Simons
>>> Saint Xavier University