Hi
A few years ago, we established a named donor fund to support a graduate student's research. The recipient is selected by the University, with no involvement from the donor. However, we are now facing a situation where the donor appears to be extending their influence into the student's research work.
Examples would include:
- direct contact with the student and their PhD advisor, coupled with sending of articles with a request to read;
- questioning of research methodology with repeated suggestion to use an alternative approach, or to reorder the student's project;
- frequent/weekly communication that includes offers to connect the student with NGOs local to the student's research area, geographically, among other items that the college leadership considers beyond the scope of the student's research and the gift agreement.
To qualify as a charitable gift, the donor must not retain control over the distribution of the funds, and the charitable organization must have ultimate discretion over how the funds are used. While I don't believe this behavior disqualifies the donation as a charitable gift due to donor control, I would like to know if there are additional IRS guidelines or other resources that reinforce that the donor should not be influencing the outcomes of the research. Any advice would be greatly appreciated.
Thanks.
Colleen
Colleen Hobson
Associate VP Advancement Services
Tel : 435-797-1285 Cell: 435-770-4155
890 E 700 N | USU Alumni Center, Room 201A
Utah State University
1590 Old Main Hill
Logan UT 84322-1590
http://www.usu.edu/advancement