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  • 1.  Proving Donor Intent

    Posted 12-01-2023 06:10 AM

    I can't believe I'm posting this, but my leadership has been very resistant to providing documentation proving gift designation. I was told this week that gifts for unrestricted funds or gifts from donors who give annually don't require backup documentation proving donor intent. I know audit practices tend to vary between institutions, but are there any specific laws regarding gift documentation?



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    Bethany W
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  • 2.  RE: Proving Donor Intent

    Posted 12-01-2023 06:27 AM
    There are some regulations regarding gifts to endowments. However, the Donor Bill of Rights requires that we use gifts precisely as the donor intended. Without documentation, that is hard to prove.

    On the other hand, if your receipt clearly mentions the fund the gift went to, you are indirectly confirming to your donor how the gift was used.

    FWIW, how do you know a gift is unrestricted if the donor did not tell you it was? Same with annual donors.

    I side with you but the folks you need to satisfy are your external auditors.

    John

    John H. Taylor
    Principal
    John H. Taylor Consulting, LLC
    2604 Sevier St.
    Durham, NC   27705
    919.816.5903 (cell/text)

    Serving the Advancement Community Since 1987




    Original Message


  • 3.  RE: Proving Donor Intent

    Posted 12-01-2023 07:04 AM
    On some of our appeals, we have a note on the appeal that states gifts without a designation will be allocated to the University's Greatest Needs.  Of course, as John mentioned, the receipt states that as well.

    Jeff




    Original Message


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