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  • 1.  Best Practice for Soft Credit & Pledge if Donor Bypass Organization

    Posted 08-19-2025 11:06 AM
    Edited by Rachael Pezzuti 08-19-2025 11:15 AM

    Hello everyone,

    Long story short -- we have a donor with a multi-year pledge towards an annual award. While renaming confusion occurred with the annual award because it had the term "diversity" in it per the donor, they bypassed their pledge payment/gift and paid for the student's travel expenses including flight ticket and luggage directly. I explained to our Advancement team that this is not considered a charitable donation or tax-deductible since our qualified organization never had control over the funds and although the donors intention were to benefit a student of ours it was directly used for the student for their travel expenses instead of going through the proper process/channels of donating to the award at our organization and then at our discretion selecting the student, etc. 

    Now the donor is asking to resend their pledges to us - assuming meant rescind. And our Advancement lead is asking if we are able to soft credit the donor towards their original multi-year pledge. 

    I explained we might be able to offer a soft credit for the donation for internal recognition and fundraising purposes as I do believe that it left up to the institution's discretion/SOPs, but it would not be a tax-deductible contribution for the donor. Also, that we can look at reducing the donor's pledge with the $600 remaining and document why the donor is declining to pay it, but I think soft credit could make it messy and we want it to be clear to Advancement team and auditors, etc. that this was not recorded as a gift. 

    Best practices for this? Or any legal publications, etc.?


    (I would like to add that I found out this donor is the head of the university department that would have been in charge of selected the student for the award)
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  • 2.  RE: Best Practice for Soft Credit & Pledge if Donor Bypass Organization

    Posted 08-19-2025 12:13 PM
    IRS Publication 526 outlines why a gift is not deductible when given to benefit a specific individual. And even if you selected the student to receive the award, awards generally must be for educational purposes.

    There are no rules or laws governing soft credits. However, aasp has published a Best Practice document on the topic. A typical process is only to award soft credit when a legal gift is made. However, you can create your own rules. And, often, it is in the best interest of donor relations to make an accommodation in a case like this.

    John

    John H. Taylor, Principal
    John H. Taylor Consulting, LLC
    2604 Sevier Street
    Durham, NC     27705

    919.816.5903 (cell/text)

    Serving the Advancement Community Since 1987






  • 3.  RE: Best Practice for Soft Credit & Pledge if Donor Bypass Organization

    Posted 08-19-2025 12:55 PM

    Thank you John! I did find the AASP publication - Best Practice in Applying Recognition Soft Credits. I will bring this back to my Advancement team and see if they would like to record the soft credit or not for a situation like this where it is not a legal gift. Appreciate the help. 



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    Rachael Pezzuti
    Gannon University
    pezzuti001@gannon.edu
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