APS #4027

Active

Donations

Brief Description

Explains when it is, and is not, appropriate to spend university funds or use university resources for donations.

Policy Profile

APS Policy Title: 
Donations
APS Number: 
4027
Effective Date: 
August 11, 2008
Approved By: 
President Bruce D. Benson
Responsible University Officer: 
Office of University Controller
Responsible Office: 
Office of University Controller
Policy Contact: 
The appropriate campus Controller, who will consult with the University Controller as appropriate, will respond to questions and provide guidance regarding interpretation of this policy. Any exceptions to this policy must be approved by the University Controller.
Supersedes: 
December 1, 2007
Last Reviewed/Updated date: 
August 11, 2008
Applies to: 
All campuses

I. Introduction

This policy:

The requirements stated in this policy must be followed by employeesEmployeesAn individual who currently holds a University employment appointment, whether full-time, part-time, temporary, seasonal or hourly..

II.   Policy Statement

To facilitate understanding, this policy is sub-divided into three separate topics:

A. Donations, Contributions, or Charitable Gifts to Organizations
B. External Community Relations FunctionsCommunity relations function (external)An event, such as an award dinner or fundraising activity, hosted by an external organization, which supports the instructional, research, or public service mission of the University.
C. University Fundraising Functions

A. Donations, Contributions, or Charitable Gifts to Organizations

University employeesEmployeesAn individual who currently holds a University employment appointment, whether full-time, part-time, temporary, seasonal or hourly., associatesAssociateAn individual who is not employed by the University, but who is actively involved in furthering the University's mission in some fashion. Examples of associates include members of the Board of Regents and off-campus work-study employers. The term associate does not generally include University vendors, non-employee students, alumni, parents of students, university-sponsored conference attendees, employees of University affiliates, official business guests, donors, sponsors, congressional or state legislative members, or members of the general public., affiliatesAffiliateAn organization that has a contractual or other legal relationship with the University that closely aligns them operationally with the University to more effectively further both the University and the organization's missions. Affiliates are identified at https://www.cusys.edu/controller/policies/supporting%20listing.doc. Affiliates include Blended Organizations and Supporting Organizations., or studentsStudentAny individual who applies to, is accepted for admission, and enrolls for a course at the University of Colorado. This does not include an individual who has never attended or never enrolled at the institution. may not use university fundsUniversity fundsAll funds appropriated, generated, awarded, donated or otherwise received by the University regardless of their source. With the exception of University Physicians Incorporated (UPI) funds, the term University Funds does not include Agency Funds (Fund 80) that the University maintains for legally separate External Student Organizations or other entities. for the sole purpose of making contributions or charitable gifts to any organization. This prohibition on using university funds to make a contribution includes cash and non-cash contributions as well as contributions to the University of Colorado Foundation, Inc.1 Examples of non-cash contributions include the use of labor, supplies, telephones, photocopy machines, computers, email, or other equipment.

Waivers

Waivers to the above prohibition may be authorized for the activities described below by the employees indicated only:

  1. Donations to related external student organizations or student governments may be authorized by the appropriate Vice Chancellor if the donated funds are subject to the general oversight of the campus budgeting process. For example, the Vice Chancellor of Student Affairs (or the equivalent position) authorizes nominal support to a student organization for an activity that is considered to be in the best interest of the campus.
  2. Non-cash support of university-wide campaigns may be authorized by the appropriate officer when the campaign is deemed to be in the best interest of the University or campus. The Colorado
    Combined Campaign is an example of a permissible campaign. The University's donation can be in the form of the use of labor, supplies, telephones, photocopy machines, computers (including email), or other equipment used to directly administer the campaign.
  3. The donation of equipment may be authorized by the campus property management office as long as the disposition is administered through the campus property management office in accordance with state rules on disposing of surplus property.
  4. Contributions to non-profit organizations may be authorized by the appropriate Vice President or Vice Chancellor for Finance as long as the support of the non-profit organization is directly related to achieving the University's education, research, and/or public service mission. This authorization may be delegated to one person (per campus) via a written memorandum to the University Controller.
  5. The granting of volunteer leave for classified staffClassified staffAn individual who holds a staff position that is governed by the state personnel system's rules and regulations (pursuant to state law)., or administrative leave for university staffUniversity staffUniversity staff are employees who are exempt from the rules, procedures and regulations that govern the state of Colorado personnel system per Section 24-50-135, C.R.S.  University staff positions are subject to all other applicable federal and state law and regulations, as well as laws and policies set forth by the University of Colorado Board of Regents and other University policies. (The term “officer and exempt professional” was replaced with the term “university staff” effective April 17, 2015.), may be authorized in accordance with the University's human resource policies.2
  6. Donations to related external alumni association events may be authorized by the appropriate Vice Chancellor if the donated funds are subject to the general oversight of the campus budgeting process.

Examples of activities that are considered to be directly related to the University's mission are provided in the Educational Resources section of this Administrative Policy Statement.

B. External Community Relations Functions

Upon occasion, the University will be invited to purchase tickets to an event, such as a fundraisingFundraisingThe act or activity of soliciting and collecting gift revenue benefiting the University. Examples of fundraising activities include the collection of gifts or money through: contributions or donations, sale or auction of merchandise or services, collection of registration or sponsorship fees, imposition of admission charges or registration fees, and/or membership fees. activity or an awards dinner, put on by an external community agency that is directly related to the instructional, research, or public service mission of the University. Activities that are considered as being directly related to the University's mission are provided in the Donations and Activities document found in the Educational Resources section of this Administrative Policy Statement.

Inasmuch as the University is committed to its responsibility for supporting such community agencies, the University may purchase a limited number of tickets for employeesEmployeesAn individual who currently holds a University employment appointment, whether full-time, part-time, temporary, seasonal or hourly. or associatesAssociateAn individual who is not employed by the University, but who is actively involved in furthering the University's mission in some fashion. Examples of associates include members of the Board of Regents and off-campus work-study employers. The term associate does not generally include University vendors, non-employee students, alumni, parents of students, university-sponsored conference attendees, employees of University affiliates, official business guests, donors, sponsors, congressional or state legislative members, or members of the general public. to attend an event hosted by an external agency that is directly related to the instructional, research, and/or public service mission of the University. Additional information about such external agencies is provided in the External Community Agencies document found in the Educational Resources section of this Administrative Policy Statement.

In no circumstance will the University purchase tickets in support of an external event if the sponsoring agency is not directly related to the instructional, research, or public service mission of the University.

When purchasing the limited number of tickets to the event, adhere to the following:

  • Generally the University will not pay for the immediate family member of an employee or associate to attend an external community relations function. However, if it is deemed necessary that an immediate family memberImmediate family membersImmediate family is a spouse, domestic partners, civil union partner or dependent child.​ attend the event to help promote the University, then the University will pay for her/his attendance.
  • The attendance of employees and associates and their immediate family member(s) at external community relations functions shall be limited to those individuals necessary to represent the University. Limiting attendance will ensure expenditures are kept to an absolute minimum.
  • Individuals attending an event sponsored by an external community agency are expected to use the event as an opportunity to increase the visibility of the University in a positive manner.

In some cases, a portion of the ticket cost for attending an event sponsored by an external community agency may be the equivalent of a donation to the organization. If the donation portion is voluntary, then the donation portion should be excluded from the payment made by the University to the external community agency. Otherwise, the full cost is allowable for the limited number of tickets.

All tickets purchased for external community relations functionsCommunity relations function (external)An event, such as an award dinner or fundraising activity, hosted by an external organization, which supports the instructional, research, or public service mission of the University. must be approved by the appropriate Vice President or Vice Chancellor of Finance. This approval authority can be delegated to one person (per campus) via a written memorandum to the University Controller.

C. University Fundraising Events

Occasionally, organizational unitsOrganizational unitA subset of University operations. An Organizational Unit may be a department or any other distinct operational activity with the following characteristics: • Organizational permanency; • Programmatic autonomy; and • An annual operating budget that is fiscally independent. Within the Finance System, these areas are represented on the ChartField tree as Orgs. or affiliatesAffiliateAn organization that has a contractual or other legal relationship with the University that closely aligns them operationally with the University to more effectively further both the University and the organization's missions. Affiliates are identified at https://www.cusys.edu/controller/policies/supporting%20listing.doc. Affiliates include Blended Organizations and Supporting Organizations. will sponsor events designed to benefit the University, and these events require or solicit a donation to the organization in order to attend. Typically employeesEmployeesAn individual who currently holds a University employment appointment, whether full-time, part-time, temporary, seasonal or hourly. or associatesAssociateAn individual who is not employed by the University, but who is actively involved in furthering the University's mission in some fashion. Examples of associates include members of the Board of Regents and off-campus work-study employers. The term associate does not generally include University vendors, non-employee students, alumni, parents of students, university-sponsored conference attendees, employees of University affiliates, official business guests, donors, sponsors, congressional or state legislative members, or members of the general public., and their immediate family members, attend these events either (1) to represent the University in a substantial manner or (2) to offer their individual support of the University. It is the policy of the university that:

The appropriate officer must approve all tickets purchased for all fundraising eventsFundraising eventAn event at which a required monetary payment to attend or participate includes both a gift component (charitable contribution) and a non-gift component (goods and/or services are provided or available to the attendees, sponsors, or donors). A fundraising event will most often be completed in a single day; however, the event may consist of a multi-day, singularly identifiable event, such as a trip or cultural celebration weekend. This type of event differs from a conference in that some portion of the attendees' payment is intended to be tax deductible. Examples of fundraising events include the collection of gifts or money through sale or auction of merchandise or services, collection of registration or sponsorship fees with a promise of a tax deduction, imposition of admission charges or registration fees with a promise of a tax deduction, and/or membership fees..

III.  Procedures, Forms, Guidelines and Resources

A. Procedures

All expenses of university fundsUniversity fundsAll funds appropriated, generated, awarded, donated or otherwise received by the University regardless of their source. With the exception of University Physicians Incorporated (UPI) funds, the term University Funds does not include Agency Funds (Fund 80) that the University maintains for legally separate External Student Organizations or other entities. must adhere to the requirements found in Procurement Service Center and Payroll and Benefit Services procedures.

B. Related Administrative Policy Statements

The Administrative Policy Statement Propriety of Expenses is the parent policy for a suite of policies addressing sensitive and reportable transactionsReportable transactiona transaction that is the subject of external reporting by the university as a result of additional external rules, such as the State Fiscal Rules or the Internal Revenue Code.. The other policies within this suite include this policy and:

C. Related Procedural Statements

D. Educational Resources

  • Educational resources including guides, training notifications, and newsletters are announced and available on Procurement Service Center website.
  • Donations and Activities provides examples of activities involving donations and their allowability.
  • External Community Agencies provides examples of external community agencies that are directly related to the instructional, research, or public service mission of the University.

IV.  Definitions

Italicized terms used in this Administrative Policy Statement are defined in the Administrative Policy Statement Glossary.

V.  History

  • Revised: August 11, 2008; December 1, 2007
  • Supersedes: Accounting Directive No. 95-2 "Guidance on Political Expenses, Donations, and Memberships" dated November 30, 1995
  • The terms “exempt personnel”, “exempt employees” and “Officers, Exempt Professionals” were replaced with the term “university staff” effective November 1, 2014.
  • 1. For discussions pertaining to transactions with the University of Colorado Foundation, refer to the Administrative Policy Statement CU Foundation Transfers.
  • 2. Classified employees should refer to Administrative Leave Guidelines, and university staff should refer to the Administrative Policy Statement Administrative Leave (Paid) for University Staff and Faculty on Twelve-Month Appointments.