Table of Contents
- WHAT IS A GIFT?
-
Intro 1.a. Charitable Gift 1.b. Non-Charitable Gift 1.c. Grant 1.d. Contract (Sponsored Programs) 1.e. Pledge 1.f. Planned Gift
-
- GIFT ACCEPTANCE
-
- GIFT PLEDGES (non-campaign)
-
Intro 3.a. Pledge Type 1) Signed Agreement 2) Annual Scholarship 3) Annual Fund Phonathon 3.b. Pledge Duration 3.c. Pledge Payment 3.d. Pledge Reminder 3.e. Pledge Write Off
-
- GIFT DELIVERY
-
- GIFT FUND TYPES
-
Intro 5.a. Expendable 5.b. Endowment 5.c. Quasi Endowment 5.d. Building Fund 5.e. Loan Funds
-
- GIFT AGREEMENTS
-
6.a. Gift Agreement Templates 1) Gift and Pledge Disclosure 2) Planned Giving Intent Disclosure 3) Endowed Gift Agreement 4) Expendable Gift Agreement 5) Gift Agreement Amendment 6) Donor-Advised Fund – Endowment Memorandum of Intent 7) Memorandum for Multi Donor Endowment 8) Memorandum for Multi Donor Expendable 6.b. Criteria for Expendable Scholarship - No Agreement 6.c. Gift Agreement Process Flow Chart 6.d. Agreement Review Form 6.e. Use of Office of General Counsel on Gift Agreements 6.f. Signatures on Gift Agreements 6.g. Scholarship Selection and Restriction Criteria 1) Scholarship Unallowable Terms 2) Grandfathered Criteria 3) Charitable Class 4) Donor not part of Selection Committee 5) Undocumented Students 6.h. Amending Gift Agreement 6.i. Use of an MOU 6.j. Modifications to Donor Restrictions without Gift Agreement
-
- GIFT SUBSTANTIATION
- GIFT REPORTING & COUNTING
-
8.a. Daily Receipt Summary Report 8.b. Weekly Stewardship Reports 8.c. Cash vs. Progress Report 8.d. VSE Report 8.e. USU Board of Trustees Reports 8.f. USU Foundation Board Reports 8.g. Campaign Counting for USU Capital Campaign 2003-2012 1) Campaign Reporting Standards 2) Campaign Impact Report 3) Chairs Established 4) Donor Funded Buildings during Campaign 5) Endowments Established 8.h. Recognition Hard Credit vs. “Soft” Credit 8.i. Anonymity 8.j. Non-Governmental Grants and Contracts
-
- OTHER CONSIDERATIONS
-
9.a. Quid Pro Quo Gifts/Premiums 9.b. Privacy 9.c. The requirement to Report Gifts from Foreign Donors 9.d. The requirement to Report Cash Gifts over $10,000 9.e. Anonymity 9.f. Memorial or Honor Gifts 9.g. Recognition “Soft” Credit 9.h. Old Main Credit 9.i. Foreign Currency 9.j. When Gifts Are to be Raised From Multiple Donors 9.k. Gifts From Unknown Donors 9.l. Record Retention 9.m. Return of Gifts to Donors at Their Request 1) Refunds given for gifts donated in previous tax year 2) Refunds given for gifts donated in same tax year 9.n. Gifts From Faculty to Support Their Research 9.o. Separately Invested Endowment Funds 9.p. Use of Earnings from Restricted Endowment Funds 9.q. Conflict of Interest when Advancement Staff Serving as Executor or Successor Trustee of Living Trusts 9.r. Undesignated Bequests 9.s. Membership Programs 9.t. Holding Account 9.u. Charity Registration for Solicitation
-
- FUNDRAISING ORGANIZATION
-
10.a. Major Giving 10.b. Annual Leadership Giving 10.c. Annual Fund 1) Aggie Connection Phonathon 2) Class Gift 3) Parent Fund 4) Young Alumni 5) Direct Mail 6) Crowdfunding – AggieFunded 7) Annual Fund Chargebacks 10.d. Student Organization Fundraising 10.e. Unit Department Solicitation 10.f. Other Resources 1) Solicitation Calendar 2) Solicitation Code for Tracking
-
- ADVANCEMENT POLICIES & PROCEDURES
-
11.a. USU Cash Handling Policy 530 11.b. Advancement Cash Handling Policy 11.c. Extension/4-H Donation Handling 11.d. Regional Campus Deposit Instructions 11.e. Gift Receipting Cycle 11.f. Insubstantial Benefit Limits (Safe Harbor Rules) 11.g. Gift Transmittal Form 11.h. Depositing Non-Charitable Donations 11.i. Endowment Overview 11.j. USU Investment Policy 11.k. Endowment Performance 11.l. Endowment Administrative Fee and Use Of 11.m. Endowment Spending Policy 11.n. CMIP Investment 11.o. CASE Reporting & Management Guidelines 11.p. FASB 11.q. Donor Bill of Rights 11.r. Requesting Banner Index 11.s. Solicitation Codes 11.t. Moving Donations to a Different Account
-