71.处理慈善捐赠

A. 一般. 的 Regents of the University of Idaho designated the University of Idaho Foundation, Inc., (UIF) as the agency through which all charitable gifts to the UI are to be solicited and received. 通过UI和UIF之间的协议, UI performs certain services for the UIF to assist UIF in the discharge of its agency responsibilities. 这些服务包括资产收购支持(征求捐赠), 接受礼物, 和捐助者管理)在大学发展部进行, 和资产管理支持(会计), 资产托管, investment and management of trust accounts) performed in the Division of Finance and Administration. 慈善捐赠可以是现金形式, 检查, 银行卡收费, 有价证券, 个人财产, or real property; gifts may be received from individuals, 组织, 公司, or foundations; gifts may be designated for the outright use of or for endowments that benefit any UI 部门 or activity, 或批准的附属组织[见71].50 (E-8)]. [欲知详情，请参阅大学发展处网站。.] [ed. 7-09]

A-1. 礼品管理处. 礼品管理办公室(GAO), 在财务和行政司以及信托和投资办公室任职, 谁负责向联合基金提供与接收有关的服务, 沉淀, 承认, 并记录所有的礼物. All gifts received directly through the UIF are processed through the GAO; all gifts received through 部门s or otherwise must be delivered or reported to the GAO as agent for the UIF, 在以下各节中进行概述. [ed. 7-06]

B. 礼物的种类. 下列礼品经常由各部门直接收到，应送交政府问责局，并按下列规定进行处理: [ed. 7-06]

B-1. 现金礼物. 收到现金礼物的部门, 检查, or 银行卡收费 must transmit them to the GAO on the day of receipt or as soon thereafter as possible. 捐赠人的任何信件副本必须随赠. 如果捐赠信息不完整，部门必须提供(e).g., 名字 and address of the company representative to be acknowledged in the case of a corporate contribution). 现金, 检查, and bankcard contributions are batched at the GAO and deposited in the UIF bank account. [ed. 7-06]

B-2. 银联. 银联 accepted for charitable gifts are VISA, MasterCard, Discover and American Express. (牧师. 7-06] 

B-3. 支票分为礼物账户和非礼物账户. 收到既作为礼物又作为付款的支票的部门必须将支票的全部金额填入商业和会计服务办公室的应收账款现金汇出/收据. 的 portion that is a gift should be deposited to UI Fund U60201 and Account 0451—Change Check Clearing. 详细信息应随存款一起发送给政府问责局，并将填写好的现金发送/总收据副本发送给政府问责局. 支票被自动切割并送到GAO. 当支票到达时，GAO按照程序处理礼物部分. (牧师. 7-06]

B-4. 加拿大的货币. 从加拿大银行开出的未注明美国资金的支票，按存款日从UIF所在银行获得的货币汇率贴现. 捐赠人的收据是按折扣价开出的.

B-5. 其他外币. 捐赠人可以使用其他外币捐款. Gifts are discounted at the cur任t cur任cy exchange rate obtained from a local bank on the deposit date; the donor's receipt is issued for the discounted rate. A processing fee, assessed by the UIF’s bank, is charged to the receiving 部门's gift account.

B-6. 汇资金. 捐助者可通过电子转帐方式捐款. A wire fee is assessed by the UIF’s bank; the fee does not reduce the donor's charitable contribution, 但是费用是记在收货部门的礼品账户上的.

B-7. 网站访问. 的 用于处理收到的礼品的礼品传送表可在线访问. 捐助者亦可 使用网站 赠送:赠送礼物和/或保证. (牧师. 7-06]

B-8. 有价证券礼品. 收到有价证券礼品的部门必须在收到证书和/或文件的当天将其转交给信托投资办公室(TIO). 的 TIO establishes the fair market value of the gift and provides that information to the GAO. Gift receipts for 有价证券 are issued for the fair market value of the securities as of the gift date; the gift date is established by IRS rules. 公平市场价值是最高和最低销售价格的平均值, (或买卖价格, 如果是场外交易股票). Specific instructions regarding the transfer of 有价证券 may be obtained by calling TIO. [ed. 7-06]

B-9. Gifts-in-Kind. Gift receipts are issued for in-kind contributions of personal or real property as follows: (1) at no declared value, if none is provide by the donor; (2) at donor's declared value, if a value is provided by the donor but not substantiated by an appraisal; or (3) at the appraised value, 捐赠人提供合格的独立鉴定的.

i)个人财产. 个人财产的实物赠与(e).g.、设备、书籍、期刊、牲畜、服装等.)必须由接收部门以备忘录的形式报告政府问责局. 备忘录必须包括捐赠人的姓名和地址, 项目描述, including serial number if available; intended use for item(s); location of item(s); and value. Gifts of 个人财产 exceeding $300 are reported to the UI Property Management Office [See 10.[40]政府问责局为保险目的和存货记录. 赠送价值超过25美元的个人财产,由礼品接受委员会(GAC)审核。. [ed. 7-06]

ii)不动产. A donor (or his/her agent) wishing to donate real property should be referred to the Development Office. 赠与不动产必须经海关总署评估批准后方可接受.

iii)表格8283. 如实物捐款超过$5,000, 美国国税局要求捐款人在他/她的所得税申报表中提交一份由合格的估价师和UI签署的表格8283. Any Form 8283 submitted by a donor to UI for signature must be transmitted to the TIO for verification and signature.

iv)表格8282. 如果有价值5美元的实物捐赠,000 or more has been reported on Form 8283 and is subsequently sold by the UIF within two years of the date of gift, TIO将向国税局提交表格8282.

B-10. 匹配的礼物. 受聘于, 退出, or directors of companies that match charitable contributions may submit a company matching gift form with their gift. Any UI 部门 that receives a matching gift form must send the form to the GAO to be recorded, 由大学礼品管理高级官员填写并签署, 并提交给匹配公司. 如果政府问责局处理来自捐赠公司工作人员的捐赠, 但他没有提交配对礼物表格, GAO sends a letter to the donor asking him/her to participate in the matching gift program. 当政府审计总署从配对礼品公司收到配对礼品时, 这笔款项记入与捐助者原始捐款相同的帐户, 并注明原捐赠人的姓名，以方便礼品识别. If a matching gift company indicates that it will not match the program to which the donor designated his or her gift, the GAO will honor the company's rules and return the gift form to the original donor with an explanatory note.  [ed. 7-06]

C. 异常. 捐赠不允许用于捐赠记录. Gift receipts are not issued for donations that do not qualify as charitable gifts for IRS purposes. 具体来说，这些包括:

C-1. 个人服务. Donations of personal services are not allowed as tax deductions; therefore, 这些服务的价值不收取礼品收据. 在某些情况下, 经事先批准, a gift receipt may be issued for actual unreimbursed out-of-pocket costs associated with a donor's services to the UI or UIF (e.g.邮资、电话费、交通费等.).

C-2. 财产使用. 赠与财产使用权的，赠与人不得免税，财产使用权的价值不得出具赠与收据.

C-3. 机构奖学金. Moneys received to offset the educational costs of students where selection is determined by the donor (e.g.亲戚、朋友、邻居等.) are not charitable contributions to UI and are not allowed as charitable tax deductions; therefore, 礼品收据不予签发. 收到的款项可以, 然而, be deposited with Accounts Receivable in Business and Accounting 服务 Office for credit to an agency account.

C-4. 保费及代币收益. 的 IRS has issued rules regarding the use of premiums and token benefits in 基金raising, 以及它们的可扣除性. 确保使用所需的披露语言, 从事筹款活动的部门必须在提供溢价或其他福利以换取慈善捐款之前与政府问责局联系. [ed. 7-06]

C-5. 彩票. 的 cost of raffle tickets is not deductible to the donor; therefore, 当UI部门或UIF赞助抽奖时，不会发出礼品收据.

C-6. 拍卖. 在ui赞助的筹款拍卖中购买的物品只有在捐赠金额高于所购买物品的公平市场价值时才可以免税. 捐款人会收到一张捐赠收据，以弥补差额. 筹款拍卖中物品的公平市场价值必须在拍卖举行前确定，并且本署必须在拍卖时向捐助者公布公平市场价值. 主办拍卖的部门必须向政府问责局提供捐赠者的姓名, 捐赠的物品, 所购物品的公平市场价值, 捐赠总额. (牧师. 7-06]

D. 过程. 礼物收据. 的 GAO issues a UIF charitable contribution gift receipt indicating the donor’s 名字 and address, 礼物的金额, 礼物被处理的日期, 捐赠者的身份证号, 捐献人指定捐赠的帐户的基金名称, the receipt number; and designation codes. 的 gift receipt is a one-page letter with a thank you from the UIF President for their donation. (牧师. 7-06]

D-1. 捐助者确认及报告. 的 UI Development Office is responsible to the UI and UIF for appropriate gift recognition. 发展办公室每年编写一份报告，对每年捐赠金额超过100美元的捐助者给予表彰和赞赏. Gifts in higher amount ranges receive additional recognition and expression of appreciation. All UIF gifts are reported annually to the Regents via the UIF Annual (Fiscal Year) Report.

E. 程序. 下列程序适用于与政府问责局的各种交易. [ed. 7-06]

E-1. 收据分布. 礼品收据原件由政府问责局邮寄给捐赠者, 在档案系统上的地址. 的 gift receipt information is provided to the colleges and divisions using the Dean’s Report, 哪个是每周生产的. 它包括捐赠者的信息, 包括礼物日期, 礼物数量, amount; the donor identification number, 名字, 配偶信息, 公司365滚球官网, 地址(城市, 状态, county and zip code); the college, 部门, 礼物名称, 基金, 以及其他与礼物有关的信息, 包括承诺备忘录和礼物评论. 的 colleges and divisions then distribute to each 部门 their portion of the Dean’s Report. 关于院长报告和分发的任何问题，请联系GAO. (牧师. 7-06]

E-2. 部门礼品帐目. 除非另有指示, gifts designated for 部门al use are deposited into the 部门's "unrestricted" gift account. (牧师. 7-06]

i)新礼物账户. 希望创建新的UI礼品帐户的部门管理员必须向TIO发送备忘录，请求创建新的礼品帐户.

(二)转移. 由捐款人指定供大学院系直接使用的捐款，每半年(十一月及五月)由联合基金转至联合大学。.

iii)转让费. 捐赠人指定的直接用于大学院系和项目的捐赠在从UIF转移到UI时需要缴纳5%(5%)的转会费

iv)费用评估. 每件礼物的全部金额将被转入相应的UI账户. 在礼品转移的同一个月(11月和5月)，在向接收部门转移时，收取相当于礼品价值5%的费用.

v)例外. Gifts not subject to the transfer fee include gifts for affiliated 组织 listed in Section E-8; and gifts-in-kind such as equipment, 艺术作品, 书, 等., that will be used by the UI in their gifted 状态, rather than being converted to cash. Other exemptions may be allowed per approval by the Vice President for University Advancement.

E-3. 奖学金(每年). 由捐赠者指定的直接奖学金，将在每半年(2月和8月)从UIF转入UIF指定的年度贡献奖学金账户。. (任. 7-06]

E-4. 捐赠礼物. 由捐赠人指定的捐赠是, 尽可能地, 投资于综合投资信托基金(C.I.T.)，除非受赠条款另有限制. (见71.[51]设立捐赠基金的程序. 这些礼物在转让给C之前必须持有一年.I.T. (牧师. & 任. 7-06]

E-5. 用于研究或拨款帐户的礼物. 来自私人基金会的礼物, 公司, 组织, 通过UI赞助项目办公室(OSP)计算的特定研究项目的个人或个人必须转交给OSP进行预算编制, 指示将支票交给政府问责局. 按照E-1节中概述的程序接收支票，并支付E-2节中概述的百分之五(5%)的转让费. (牧师. & 任. 7-06]

E-6. 扣款馈赠. 由董事会委任的雇员可透过扣减薪给雇员福利局的方式向雇员福利局捐款. 工资扣除缴款表格可在政府问责局获得. 填妥的表格必须包括雇员的姓名和签名, 社会保险号, 部门, 赠与指定, 每次工资扣除的金额, 付薪期数目, 总扣除额. 工资扣除表格可以在网上找到. 的 GAO records the gift information and transmits the original form to Payroll 服务. 工资扣减缴款的收据每季度邮寄一次. (牧师. & 任. 7-06]

E-7. 附属机构. Gifts designated for certain UI-affiliated 组织 may be received by the UIF; call TIO at (208) 885-4000 for questions regarding qualifying 组织. (任. 7-06]

E-8. 截止日期. 日历年:在12月31日之前盖上邮戳的捐赠将以12月31日作为捐赠人日历年的纳税日期. 财政年度:礼品必须在6月30日下午2点之前在政府问责局收到, 或会计年度的最后一个营业日, 将被包括在该财政年度的捐献总额中. (任. 7-06]

E-9. 慈善捐赠的税务扣除. 应建议捐款人就具体捐款的免税金额与他们的个人税务顾问或会计师联系. (任. 7-06]

E-10. 纪念礼物. 使用适当的致谢卡, 政府问责局向在世的家庭成员报告为纪念死者而捐款的捐赠者的姓名和地址. 政府问责局将为纪念在世的个人而收到的礼物报告给该个人, 如果捐赠者要求的话. (任. & ed. 7-06]

F. 信息. 如有任何有关处理慈善捐赠的问题，请致电(208)885-6796或邮件站[ms3147]向礼品管理处查询。. [ed. 7-06]

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