Hi,

According to CASE Reporting Standards 3.1.2 – Donor Control, a donor may not retain any explicit or implicit control over the use of a gift once it has been accepted by the institution.

At our university, we've followed these general guidelines for employee giving within their own units:

1. Charitable Intent: The donor's primary motivation must be charitable in nature.
2. Fund Crediting: It can't go to a fund solely controlled by, or benefiting, the donor.
3. Non-Earmarked Usage: Gifts shouldn't be designated for a specific individual but should support broader departmental goals.
4. No Future Remuneration: The donor can't receive or expect any future compensation or benefit from the fund.

Based on this, we've not allowed charitable gifts to funds where the donor is the Principal Investigator or where the funds are earmarked for a specific person.

Our auditors now say that employees who give, through payroll deduction or other methods, to funds where they're listed as the "fund manager" (under the same unit code in Banner) should also not receive charitable tax receipts.

Every purchase from these funds goes through at least two approvals, typically the  business manager and/or financial officer, the fund manager and depending on the amount, possibly the department head, vice president, and purchasing office.

I'm interested in learning how other institutions handle this.  Do you have similar restrictions for fund managers who give to their own units?  If so, how are you addressing those situations?

Thanks in advance for any insights you can share!

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

Hi,

According to CASE Reporting Standards 3.1.2 – Donor Control, a donor may not retain any explicit or implicit control over the use of a gift once it has been accepted by the institution.

At our university, we've followed these general guidelines for employee giving within their own units:

1. Charitable Intent: The donor's primary motivation must be charitable in nature.
2. Fund Crediting: It can't go to a fund solely controlled by, or benefiting, the donor.
3. Non-Earmarked Usage: Gifts shouldn't be designated for a specific individual but should support broader departmental goals.
4. No Future Remuneration: The donor can't receive or expect any future compensation or benefit from the fund.

Based on this, we've not allowed charitable gifts to funds where the donor is the Principal Investigator or where the funds are earmarked for a specific person.

Our auditors now say that employees who give, through payroll deduction or other methods, to funds where they're listed as the "fund manager" (under the same unit code in Banner) should also not receive charitable tax receipts.

Every purchase from these funds goes through at least two approvals, typically the  business manager and/or financial officer, the fund manager and depending on the amount, possibly the department head, vice president, and purchasing office.

I'm interested in learning how other institutions handle this.  Do you have similar restrictions for fund managers who give to their own units?  If so, how are you addressing those situations?

Thanks in advance for any insights you can share!

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

Hello.  I completed a draft on Restricted Funds and their use (from a Finance perspective). Once it is final, I'm happy to share this with you. The guide may further demonstrate John's point of "sole control" for your auditors.

This is a statement about the fund managers.

"Executive sponsors, fund stewards, and project leads ("fund sponsors") ensure that all costs are meaningful, reasonable, and allowable under the terms of the donation or contribution. Transparency, accountability, communication, and record-keeping are vital when spending these funds."

Hi,

According to CASE Reporting Standards 3.1.2 – Donor Control, a donor may not retain any explicit or implicit control over the use of a gift once it has been accepted by the institution.

At our university, we've followed these general guidelines for employee giving within their own units:

1. Charitable Intent: The donor's primary motivation must be charitable in nature.
2. Fund Crediting: It can't go to a fund solely controlled by, or benefiting, the donor.
3. Non-Earmarked Usage: Gifts shouldn't be designated for a specific individual but should support broader departmental goals.
4. No Future Remuneration: The donor can't receive or expect any future compensation or benefit from the fund.

Based on this, we've not allowed charitable gifts to funds where the donor is the Principal Investigator or where the funds are earmarked for a specific person.

Our auditors now say that employees who give, through payroll deduction or other methods, to funds where they're listed as the "fund manager" (under the same unit code in Banner) should also not receive charitable tax receipts.

Every purchase from these funds goes through at least two approvals, typically the  business manager and/or financial officer, the fund manager and depending on the amount, possibly the department head, vice president, and purchasing office.

I'm interested in learning how other institutions handle this.  Do you have similar restrictions for fund managers who give to their own units?  If so, how are you addressing those situations?

Thanks in advance for any insights you can share!

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

Hi,

According to CASE Reporting Standards 3.1.2 – Donor Control, a donor may not retain any explicit or implicit control over the use of a gift once it has been accepted by the institution.

At our university, we've followed these general guidelines for employee giving within their own units:

1. Charitable Intent: The donor's primary motivation must be charitable in nature.
2. Fund Crediting: It can't go to a fund solely controlled by, or benefiting, the donor.
3. Non-Earmarked Usage: Gifts shouldn't be designated for a specific individual but should support broader departmental goals.
4. No Future Remuneration: The donor can't receive or expect any future compensation or benefit from the fund.

Based on this, we've not allowed charitable gifts to funds where the donor is the Principal Investigator or where the funds are earmarked for a specific person.

Our auditors now say that employees who give, through payroll deduction or other methods, to funds where they're listed as the "fund manager" (under the same unit code in Banner) should also not receive charitable tax receipts.

Every purchase from these funds goes through at least two approvals, typically the  business manager and/or financial officer, the fund manager and depending on the amount, possibly the department head, vice president, and purchasing office.

I'm interested in learning how other institutions handle this.  Do you have similar restrictions for fund managers who give to their own units?  If so, how are you addressing those situations?

Thanks in advance for any insights you can share!

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