Policy 1225: Charitable Donations

Category: Governance and Administration
Subcategory: Budget and Expenditures
Covered Individuals: All University Employees
Responsible Executive: Vice President for Finance and Administrative Services
Policy Custodian: Controller's Office, Controller
Last Revised: 2025/11/07
Previous USU Policy Number: 527, 5005
Download the PDF File for Policy 1225

1225.1 PURPOSE AND SCOPE

The purpose of this policy is to set a general rule regarding charitable contributions made by the University and define the criteria for determining when donation approval could be appropriate. 

1225.2 POLICY

Utah State University is a public tax-exempt institution of higher education and therefore, as a general rule, does not make charitable contributions.

However, in rare circumstances, donations can be made, with approval from the appropriate Dean or Vice President, where the expenditure serves a legitimate purpose that advances the mission of the University. In such cases, justification must be documented that supports the business purpose of the donation.

Note: A charitable donation in lieu of flowers for the death of a current employee or immediate family member are governed by Policy 3311: Employee Gifts and Awards.

1225.3 RESPONSIBILITIES

3.1 Deans / Vice Presidents

Approve only charitable contributions that serve a legitimate purpose that advances the mission of the University.

 Information below is not included as part of the contents of the official policy. It is provided only as a convenience for readers/users and may be changed at any time by persons authorized by the president.

 RESOURCES

Contacts

• Vice President for Finance and Administrative Services

POLICY HISTORY

Original issue date: 2014/01/29
Last revised date: 2025/11/07
Next scheduled review date: 2028/11/01
Previous revision dates: 2014/01/29, 2024/11/01