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  • 1.  GIK Appraisals - Engine Collection

    Posted 07-31-2023 10:27 AM

    Howdy!

     

    I need some guidance to make a ruling on the field.  I know GIK values are between the donor and the IRS, and we use appraisal values as an internal value in our CRM.  None of this is included as part of the receipt/acknowledgements. 

     

    In absence of a gift acceptance policy/procedures from my campus (I'm writing one), my VP asked if we could pay for the appraisal the Engine collection on behalf of the donor using gift funds.  The reason being is our risk compliance group requires for insurance purposes.   However, they want to use the appraisal to book the value internally for the GIK.  Will there be any tax implications for us/donor?  What else should we consider?

     

    Thank you!

     

    Michele

     

    Michele Hicks, MPA

    Executive Director, Advancement Services

    University Advancement

    https://www.unt.edu

     



  • 2.  RE: GIK Appraisals - Engine Collection

    Posted 07-31-2023 10:31 AM
    You can pay for your own appraisal for your own purposes out of discretionary funds (not funds previously earmarked for other purposes). But this is your appraisal and not the donors'. You should not share the appraisal with them. If they need an appraisal for tax purposes, they must obtain their own appraisal privately.

    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