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UC DAVIS: Accounting & Financial Services September 21, 2005 DEANS, DIRECTORS, DEPARTMENT CHAIRS, AND ADMINISTRATIVE OFFICERS Re: Fund Raising for Hurricane Katrina Relief Efforts The UC Davis community has shown its compassion for those severely affected by Hurricane Katrina in many ways-from volunteer efforts to individual donations. There have been many inquiries regarding organized fundraisers to help the disaster-relief efforts using UC Davis facilities. This directive provides guidance for fund raising by both campus and non-University organizations. Since the University is a public agency, fund raising on University property generally requires the following: Approvals: The UC organization sponsoring the fundraiser (UC Sponsor) must obtain prior approval for the fund raising activity from either the Director--Campus Events and Visitor Services (CEVS), the Associate Vice Chancellor--Development, the Associate Athletic Director/Intramural Sports & Sports Clubs, or other responsible Vice Chancellor as defined in PPM 270-16. The funds raised must be donated to or used by a charitable, educational, or service organization registered with the Internal Revenue Service as a tax-exempt organization. The UC Sponsor and non-University organization must be clearly identified when soliciting donations. The UC Sponsor should not advise donors that their contributions are tax-deductible but should instead refer those questions to either the tax-exempt non-University organization or a tax professional on the deductibility of charitable contributions. Collections for contributions: Donations made by check should be made payable to the tax-exempt non-University organization for which the fund raising is conducted, not to The Regents or the University of California. Checks collected must be properly secured and turned over to the organization promptly. Checks are the preferred method of donation for reasons primarily related to accountability and internal controls. If cash is donated, then the UC Sponsor must maintain records showing individual accountability of all persons handling the cash, the amounts collected, and the amounts turned over to the tax-exempt organization. In addition, if the tax-exempt organization wants to acknowledge cash contributions, the name and address of each cash donor and the amount of each gift must be recorded and turned over to the tax-exempt organization. The UC Sponsor and the non-University organization must keep these records current and available for inspection and audit at any time. Cash donations must be deposited into a trust fund set up by the UC Sponsor with a local bank. The trust bank account is not an official University bank account and should not use the University's name in any way. Cash donations should be handled, secured and accounted for the same as University cash. Refer to PPM 330-55 for policy overview and PPM Sections 330-57/58 for specific cash handling and accountability procedures. Fund raising activities must comply with licensing (e.g., use of copyrighted logos) and tax laws, and with applicable University and campus policies. The approving office is responsible for informing the sponsoring organization of pertinent laws and policies. For further information regarding fund raising efforts, please contact CEVS at 530-752-2813, University Relations at 530-752-2616, or the Student Programs and Activities Center at 530-752-2027, and refer to PPM sections 270-16 and 330-55. J. Michael Allred Associate Vice Chancellor - Finance/Controller 05-100
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