Topics
Types of Charitable Donation/Contribution
Funding Restrictions
Required Approvals
Resources & References
FAQ
Required Approvals and Documentation - University of California Office of the President (UCOP)
This matrix covers needed documentation, approvals, and additional requirements for contributions, donations, and sponsorships made by ANR employees to external organizations.
This policy does not permit:
- A gift to a University employee [see Business and Finance Bulletin (BFB) G-41]. However, an employee may receive a token gift for volunteer service (e.g., as a research subject).
- A gift to a near relative of a University employee
- A gift to any elected official, candidate for public office, organization, or committee, when the gift is a contribution to a political campaign or referendum; or
- A gift to any person with whom a presenter has an outside business relationship (i.e., where any conflict of interest exists).
Requests for donations from UC ANR must be received via letter, email or invoice from the organization. A letter on UC ANR letterhead must accompany the donation/contribution stating it is being made on behalf of UC and include name and title or occupation of the recipient to establish the business relationship.
Funding Restrictions
Each location is responsible for funding the gifts authorized under this policy subject to the following requirements:
1. State Funds
Expenditures for gifts may not be charged to State Funds. This includes all the 199XX funds except those that are classified as UC General Funds (i.e.; 199331, 19933, 19934, 19940, 19941, and 19942).
2. Contract and Grant Funds
Federal, local government, and private contract and grant funds may not be used to purchase gifts, unless such expenses are specifically authorized in the contract or grant and only to the extent and for the purpose(s) so authorized.
3. Non-State Funds
Various non-State funds controlled by the University (e.g., endowment payout funds, gifts, etc.) may be used to purchase gifts, in accordance with this policy and subject to any restrictions on those funds. In the event of a conflict between the terms of the funding source and University policy, the more restrictive policy shall apply.
4. Income Funds
Income funds have been raised to support our UC ANR programs and cannot then be used to purchase items and those items donated to other organizations.
5. Gift Fund*
On very rare occasions, we "may" be able to use gifts (non-state funds) and transfer the asset to a 3rd party, however, it is usually limited to materials and supplies and/or real property that are no longer needed nor have value to our organization.
*Please work with your Business Manager/Partner and ANR Development Services if you think you may have items that fall into this category.
Approvals:
- County/Area/Unit Director: Ensures that any gifts are made to non-University individuals or organizations on behalf of the University conform to the requirements.
- Associate Vice President of Finance & Capital Planning: Reviews written justification, or business purpose. The request must specify the type of gift, purpose, special circumstances, and gift recipient.
FAQ:
Can my spouse/domestic partner attend the event with me? (University of California – Policy BUS-79)
The cost of meals or light refreshments provided to the spouse or domestic partner, of a guest or the official host may be reimbursed, provided the expenditure serves a bona fide University business purpose.
- When a spouse or domestic partner attends a function, the individual’s presence is considered to serve a business purpose if:
- He or she has a significant role in the proceedings or
- Makes an important contribution to the success of the event
- Official functions to which spouses or domestic partners are invited as a matter of protocol or tradition may be considered as bona fide business-related activities.
- Examples of activities at which the presence of a spouse or domestic partner may contribute to University's mission:
- Ceremonial functions
- Fundraising events
- Alumni gatherings
- Community
- Recruiting events
Can I purchase a ticket/table for an event that includes alcohol?
You must use a CoA that allows alcohol expenses:
Federal and State Appropriations: No alcoholic beverages
Non-State Funds: Observe restrictions, if any, on use of funds (Check with our Business Manager/Partner)
Extramural (Contracts & Grants) Funds: If specifically authorized in the contract or grant or agency policy, and to the extent and for the purpose(s) authorized. (The terms of an award cannot authorize an expenditure that is not in accordance with UC policy.)
Can I purchase a ticket/table for an event that is for our local congressman/woman?
No, you may not contribute/donate to any elected official, candidate for public office, organization, or committee.
Do the contributions/donations get reported to the IRS?
The University will report any gift or award with a value of $600 or more provided to a non-employee on a Form 1099.
Resources and References
Policies
https://policy.ucop.edu/doc/3420353/BFB-G-42
https://policy.ucop.edu/doc/3420364/BFB-BUS-79
Delegations of Authority & Approval Flow
Letterhead and Logo Use (Strategic Communications Toolkit)
Visit the Strategic Communications Toolkit for instructions on how to use the UC ANR logo.
https://ucanr.edu/site/communications-toolkit/uc-anr-logos-and-templates
Download UCOP Required Approvals and Documentation for Contributions/Donations, Sponsorships and Memberships