![]() The University develops a plan to integrate the book into freshman orientation. The University believes the book’s distribution to freshmen advances its charitable and educational mission and accepts the Trustee’s proposal. The University confirms that the Trustee has no financial or other personal stake in the sales or public stature of this book. The University was not planning to provide this book to freshmen, but determines that distribution of the book will further the objective of orienting freshmen to University values and life within the University community. ![]() Example 1a: A Trustee suggests that the University give a book on social justice to each member of the incoming freshman class and offers to pay for it if the University gives the Trustee the bill.As long as the University is satisfied that the expense is reasonable and necessary, it is not essential that the expense be one that the University was originally planning to incur. Rule 1: To qualify for a charitable deduction, University expenses covered by a supporter’s contribution must be reasonable and necessary expenses that are being incurred in furtherance of the University’s charitable and educational purposes. A Supporter’s Charitable Contribution to Cover a University Expense 2 Reimbursements should also comply with the University’s Expense Reimbursement Policy. In all cases, fundraisers should consult with the Office of Gift Administration (“OGA”) (and OGA may wish to consult with the Office of General Counsel) prior to communicating to any donor or prospect whether the University expects to provide a qualifying acknowledgement in a particular situation. 1 A firm understanding of the rules can avoid confusion and misunderstandings. The University has responsibility for providing a qualifying charitable gift acknowledgement when it concludes that a charitable contribution has been made, and UDAR staff should be sufficiently aware of the relevant rules in order to give the donor guidance about the circumstances in which the University will be prepared to provide this acknowledgement. These guidelines have been prepared to help avoid misunderstandings and assist staff members in the Office of University Development and Alumni Relations (“UDAR”) in complying with University policies and operating within the Federal tax rules and University policies that apply to these situations.Ī University supporter bears both the responsibility for substantiating charitable contributions and the tax consequences if a charitable deduction is claimed but disallowed. The University appreciates the goodwill and contributions of both time and money of its supporters. From time to time, Trustees, alumni, parents, and other friends of the University offer to make a charitable gift in order to cover a particular University expense or offer to host events or incur other costs on behalf of the University and then seek a charitable gift acknowledgement from the University.
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