I have a quick follow-up question. We have a donor who attempted to make a donation to a fraternity chapter last year. I explained that we were unable to accept that donation for that purpose and offered alternatives. We went back and forth a couple of times, and he never accepted an alternative. He has now reached out again asking if this could be resolved for a donation this year.
I would like to send him the "official" IRS stance, but the link on the document is not valid. Does anyone know of an official government document/weblink that I can provide him to help him understand that I am not making this up?
Thanks!
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Courtney Sims
Bucknell University
courtney.sims@bucknell.edu------------------------------
Original Message:
Sent: 11-22-2024 02:44 PM
From: John Taylor
Subject: Fundraising for Greek Life
What matters from an IRS perspective is that you cannot make tax-deductible contributions to benefit social organizations.
You can contribute to support Greek facilities, but only if the College owns the facilities and is for College-owned infrastructure. For instance, at NC State we accepted donations to our Greek Village but only for streets, sidewalks, and lighting.
I have attached the original IRS stance on this topic.
John
John H. Taylor, PrincipalJohn H. Taylor Consulting, LLC
2604 Sevier Street
Durham, NC 27705
919.816.5903 (cell/text)
Serving the Advancement Community Since 1987
Original Message:
Sent: 11/22/2024 3:35:00 PM
From: Kathleen Bauer
Subject: Fundraising for Greek Life
Hello,
I have looked at previous posts and found the documentation about fundraising for fraternities and sororities on the listserv, but still have a question. My understanding has always been that we cannot fundraise and intake/receipt gifts for fraternities and sororities as they have their own 501(c)3 status through their parent organizations. Our campus activities department is asking about fundraising for our 4 fraternity/sorority chapters on campus. They would like to use the money raised to help students pay for the dues to join and to make Greek involvement more financially accessible to students. We've reached out to several peer organizations who do have Greek life fundraising programs that their Annual Fund teams oversee. Some are fundraising to support activities and programs and others are fundraising for facility improvements. My question is, are these donations able to be receipted by the college for tax deductible purposes? Does it depend on the type of fraternity/sorority? I'm not sure I'm understanding what we would or would not be able to include in our fundraising and if we would be able to receipt the donors.
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Kathleen Bauer
Colorado College
kbauer@coloradocollege.edu
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