Handbook of Operating Procedures

Handbook of Operating Procedures
Chapter 9 - General Provisions
Previous Publication Date: March 24, 2012
Publication Date: September 19, 2022
Policy Reviewed Date: December 5, 2023
Policy Owner: VP for Advancement and Alumni Engagement

9.23 Procedures Governing Private Gift Solicitation, Acceptance, and Management

I. POLICY STATEMENT

Private gift support is critical to meet the mission and initiatives of The University of Texas at San Antonio (University). Faculty, staff, university leaders, and alumni are partners in fundraising for the University, and are encouraged to attract private gift support. Procedures for fundraising are intended to provide a systematic and strategic approach to secure private gift funding from individuals, corporations, foundations, and other organizations to maximize philanthropic support for the University and ensure these resources support the University's mission.

II. RATIONALE

This policy sets forth procedures to be followed by the University in accordance with the Board of Regents’ Rules and Regulations and The University of Texas System (UT System) policies related to soliciting, accepting, and processing of all gifts, including gift grants and gifts-in-kind, from private philanthropic sources (e.g. individuals, partnerships, foundations, and corporations).

III. SCOPE

The policy applies to all University employees, faculty, staff, volunteers and students involved in gift solicitation, acceptance, and management for the University.

IV. WEBSITE ADDRESS FOR THIS POLICY

http://www.utsa.edu/hop/chapter9/9.23.html

V. RELATED STATUTES, POLICIES, REQUIREMENTS OR STANDARDS

UT System Board of Regents Rule 60101, Acceptance and Administration of Gifts
UT System Policy UTS138, Gift Acceptance Procedures
UT System Policy UTS117, Endowment Compliance Plan System-Wide Standards and Guidelines
UT System Policy UTS142.2, Policy for Accounting and Financial Reporting for Nonexchange Transactions
UTSA HOP 10.12 Sponsored Program Administration
UTSA Financial Guidelines Section 4: General Accounting – Accounting Treatment of Gifts

Other Policies & Standards

Texas Education Code, Section 65.36 Donations for Professorships and Scholarships

VI. CONTACTS

If you have any questions about HOP policy 9.23, Procedures Governing Private Gift Solicitation, Acceptance and Management, contact the following office:

The Office of Vice President for Advancement and Alumni Engagement
210-458-4131

Office of Development
210-458-8258

Office of Operations and Advancement Services – Gift Services
210-458-4130

VII. DEFINITIONS

Donor(s)
1. Donor means any person (including an individual, corporation, or other entity) who supports the University with a gift and relinquishes control over the gift after acceptance.
Donor Intent (a.k.a. Donor Designation)
1. A donor may express intent for the designation of a gift including general or specific purposes, which are consistent with the mission of the University. It is University procedure to get donor intent in writing. Donors may not retain any explicit or implicit control over the use of their gift after acceptance.
Gift(s)
1. For the purposes of this policy, gifts are defined as a voluntary transfer of value, usually in the form of cash, checks, securities, real property or personal property, but may also include gifts-in-kind. Gifts do not include sponsored program grants, contracts or agreements which are processed by the Office of Vice President for Research, Economic Development, and Knowledge Enterprises. Gifts may come from individuals, industries, foundations and other sources; recipients can use them for unrestricted or restricted purposes. Recipients make no commitment of resources or service in return for gifts, other than possibly agreeing to put the gift to use as the donor intended. (See UTS142.2, Policy for Accounting and Financial Reporting for Nonexchange Transactions, Definitions.)
Gift(s)-in-Kind
1. Any noncash gift of materials or long-lived assets, other than real property. Gifts-in-kind might include such items as artwork, equipment, printed materials, food, etc.
Restricted Gifts
1. Gifts are restricted when constraints on the use of the resources are placed by the donor, laws or regulations and must be used only for the specific purpose stipulated.
Unrestricted Gifts
1. Gifts where no constraints as to the method or purpose of expenditure have been placed, leaving the University to determine the appropriate use of such funds.

VIII. RESPONSIBILITIES

The information below outlines the various personnel and offices that are authorized and available to support private fundraising.

Office of the Vice President of Advancement and Alumni Engagement (VPAAE)
1. Delegated by the authority of the President of the University, VPAAE serves as the agent to receive gifts. This includes responsibility to maintain the official university donor database, record and acknowledge every gift to the University in accordance with IRS regulations, the UT System Board of Regents’ Rules and Regulations, and UT System policies.
2. In collaboration with campus partners, VPAAE will identify, cultivate, and solicits prospective donors on behalf of the University and seek to advance a holistic partnership model by strengthening coordination of the University’s industry and foundation relationships to strategically align philanthropy, research, talent acquisition, and student success.
3. The VPAAE is responsible for monitoring use of gift funds to ensure compliance with donor intentions and with the rules and regulations of the UT System Board of Regents.
4. The office also provides training to those working with endowments and restricted gift funds as per the University endowment compliance plan
Colleges, Units and/or Departments:
1. With the assistance of University Development, submit gifts to Gift Services in adherence with proper protocol for the recording of gifts.
Office of the Dean of Students and Student Activities
1. Responsible for approving student organization fundraising projects.
2. Coordinates projects with the Office of Development.
Office of the Vice President for Research, Economic Development, and Knowledge Enterprise (REDKE)
1. Works closely with the Office of Corporate and Foundation Engagement (CFE) within VPAAE to ensure gift grants and other gift opportunities with private foundations are recorded and processed in a timely fashion.
2. Ensures proper documentation is forwarded to CFE and Gift Services .
3. Assists in properly accounting for restricted gifts designated for research purposes.

IX. PROCEDURES

Gift Solicitation
1. The VPAAE in partnership with the President and other executive leaders , identifies and prioritizes needs throughout the University, according to University and unit strategic plans. Development Officers shall work with key stakeholders in assigned areas to maximize philanthropic support while achieving University priorities. Any research project for which private gift contributions are to be sought must be coordinated between REDKE and CFE.
2. Coordination of gift project development and fundraising strategies is initiated by contacting the development officer for the college or unit. If there is no assigned development officer, then the Office of the VPAAE should be contacted for clearance and support. All gift projects and gift funding requests are to be pursued with the knowledge and approval of the dean or relevant unit administrator. All fundraising involving corporations and foundations must be coordinated with CF
Acceptance of Gifts
1. All private gift contributions to the University (including administrative units, colleges, divisions, departments, programs, centers, institutes, faculty, and any operation under the auspices of the University) must be processed through the Office of Advancement Services (OAS) within VPAEE. No gift will be accepted, acknowledged, deposited, or receipted without acceptance approval granted by OAS without proper documentation as outlined on the Gift Transmittal Form. Gifts will be categorized according to UTS 142.2 and the Governmental Accounting Standards Board (GASB) Statements No. 33 Accounting and Financial Reporting for Nonexchange Transactions.
2. The University will exercise discretion when accepting items of value. Gift Services must be made aware of all personal property gifts, also known as gifts-in-kind, and all non-cash gifts, such as, but not limited to, gifts of marketable securities, real estate, and/or outdoor works of art. OAS will process personal property gifts and non-cash gifts as per UTS 138 and shall provide instructions to staff regarding the proper protocol for handling of these gifts. When in-kind gifts require third party payments or the investment of significant university funds for shipping, installation, storage, or related issues, the Vice President of Business Affairs shall be consulted for review and approval prior to final gift acceptance.
Any questions regarding the administration of gifts to the University that are not addressed within this policy should be directed to OAS for resolution and assistance.

X. SPECIAL INSTRUCTIONS FOR INITIAL IMPLEMENTATION

None

XI. FORMS AND TOOLS/ONLINE PROCESSES

XII. APPENDIX