Jan 30, 2023  
CC Policy Manual 
    
CC Policy Manual

Donations and Gifts


Donations and Gifts Approved Date   1/19/2021
Effective Date    1/19/2021
Revision No.    1.0
Reviewed Date: 

1.0    Purpose

This policy establishes guidelines to solicit, accept, process, record, and acknowledge donations and gifts. Refer to the Fine Art Collection policy for fine art donations.

2.0    Revision History

Date Rev. No.  Change  Ref Section
1/19/21 1.0 Policy rewrite, replacing policy 3800:40

 

3.0    Persons Affected

3.1    All Casper College employees and students

3.2    Casper College Foundation employees.

3.3    Donors and potential donors.

4.0    Policy

The policy of Casper College is to ensure the following.

4.1    The college supports the solicitation of gifts that align with the college’s mission, goals, priorities, and needs.

4.2    The college and the Casper College Foundation coordinate donor relationships to avoid over-solicitation of individuals, businesses, foundations, and organizations and to maximize efforts.

4.3    The college and the foundation accept gifts and donations in a manner that protects the name and reputation of the college.

4.4    Donor requirements and restrictions are acceptable to the college.

4.5    The college abides by local, state, and federal laws regarding fundraising and tax-exempt status.

5.0    Definitions

5.1    Donor Relationship Management. The cultivation of relationships by college and foundation representatives with donors and potential donors that strive to align the college’s mission, goals, priorities, and needs with the interests of donors or potential donors to form a mutually beneficial relationship.

5.2    Donations and Gifts. Financial support of cash or cash equivalents, tangible fixed assets, or consumable goods, and in-kind goods or services. Accepted donations are the unconditional property of the Casper College Foundation or Casper College and can be sold, deaccessioned, or exchanged. Donors should provide initial and additional funding for installation and maintenance when possible for tangible fixed assets.

5.3    Donation Form. Employees and RSOs use this form to track potential donations. The form includes the donor’s name and contact information, description and details about the donations, and signature lines for the donors and college representatives.

5.4    Charitable Donation. A contribution made to a qualified organization under Internal Revenue Service rules. 

5.5    Quid Pro Quo Contribution. When a charitable contribution entitles the donor to merchandise, goods, or services, including admission to an event. In such cases, only the amount that exceeds the fair market value of the benefit is tax-deductible.

5.6    Executive Council. This council consists of the president; vice presidents of academic affairs, student services, and administrative services; directors of information technology, human resources, and public relations.

5.7    Recognized Student Organization (RSO). A student organization or club registered with the Vice President of Student Services Office.

6.0    Responsibilities

6.1    The president is responsible for maintaining compliance with this policy.

6.2    The Casper College Foundation executive director is responsible for the coordination and management of donor and gift activities.

7.0    Procedures

7.1    Employees submit Donation forms to their supervisor when an individual or organization interested in donating or gifting to the college has contacted them. If approved, the supervisor signs the form, adds any comments, and submits the form up through the chain of command. Each subsequent person in the chain may sign the form and add comments up through the appropriate Executive Council member.

In the case of an RSO being contacted by an individual or organization interested in donating or gifting to the college, the RSO submits the Donation form to the vice president of student services.

7.2    The Executive Council member submits the form to the president or the executive director of the foundation who will coordinate efforts to ensure that any donations or gifts align with the needs of the college and that donations and gifts are appropriately accepted, processed, recorded, and acknowledged. The president or executive director may decline donations or gifts that do not align with the needs of the college.