Policy on Faculty Gifts in Support of Their Own Research

I. REFERENCES

University ofCalifornia Development Reference Guide (the Guide)

II. INTRODUCTION

Gifts to the University fromUniversity employees to support their own activities may be accepted if thepurpose of the gift is to support bona fide University activities or purchases.

Such gifts must be subjectto University policies and procedures for expenditure. The University shouldnot put itself in the position of acting as a conduit for funds for whichemployees claim a deduction that is likely to be disallowed by the Internal RevenueService.

Therefore, procedures shouldprovide for approval of expenditures by the Department Chairperson or Dean inorder to ensure that the University's use of the gift supports its taxdeductibility.

No campus is obligated toaccept a gift that it considers inappropriate.

III. SCOPE

This policy applies to giftsfrom faculty at UC San Diego made in support of their own research includingthose who work at off-campus locations and medical center facilities.

IV. POLICY SUMMARY

The University ofCalifornia Development Reference Guide (the Guide)provides detailed guidance on solicitation and acceptance of private gift fundsto UC campuses and campus foundations, along with the associated IRSregulations, reporting requirements for all University of California GiftProcessing offices, and references to related UC policy and procedures.

V. GIFTS DEFINED

Gifts and their related characteristics are defined per the Guide, Section III.B.1.

VI. GIFTS TO SPECIFIC INDIVIDUALS

Gifts to specificindividuals are defined per the Guide, SectionI.B.4

The key to a charitablegift is that the donor&s intent must ultimately be for the benefit of thegeneral public. The Guide states: So long as the conditions of a gift are notan obvious attempt to channel the proceeds to certain individuals, the donormay impose conditions that limit the recipients of the gift and still receive acharitable deduction. Gifts that are made for research projects, even whencarried out by named individuals (e.g., "cancer research under thedirection of Dr. Smith"), would normally be tax deductible, since theultimate beneficiary is the general public.

VII. PROCEDURES

UC San Diego and the UCSan Diego Foundation may accept charitable gifts from faculty to benefit theirown research. The parameters of these donations must adhere to the followingrequirements:

All gifts must meet therequirements stated in the Guide. Gifts must be voluntary, given withoutconsideration, and placed under the full control of UC San Diego or the UC SanDiego Foundation. Gifts may not provide a personal benefit to the donor otherthan recognition and disposition of the gift in accordance with the donor&swishes.

Faculty making gifts tobenefit their research will be required to sign and provide to Gift Services thestatement as noted in Appendix A, attesting to their understanding ofthe nature of the gift and the related UC requirements.

For gift accounting fundpurposes, the fund for this type of gift will be set up to ensure that theDepartment Chair, Dean, or other academic leader is responsible for overseeingthe fund. This person is responsible for reviewing and approving the specificexpenditures of the gifted funds from faculty. Such reviews are to assure theexpenditures meet the criteria noted in the Guide for bona fide universitybusiness research and/or department purposes, and not for personal benefit ofthe donor.

The donor may notdirect expenditures from the fund.

Gifted funds fromfaculty may not be used as a source for the payment of any component of thesalary or benefits of that faculty donor.

VIII. RESPONSIBILITIES

A. Department FinancialPersonnel: Informand advise faculty donors about this policy; ensure adherence to the policyrelated to expenditure reviews by appropriate academic leadership in the unit;and ensure that the gifted funds are not expended on the faculty donor&s salaryand benefits.

B. Department Chairs andChiefs, Deans, and Vice Chancellors: Review and approve the expenditure of giftedfunds from faculty for their own research, ensuring consistency with donorintent for use in research, and that uses do not include expenditures for thefaculty donor&s salary or benefits or any other unallowable expense.

C. UC San Diego Office of GiftServices: Ensurefaculty provide the gift attestation in Appendix A for each charitable gift forthe purpose of supporting their research. Notify Department representativeswhen new gifts are made to these funds with a link to this policy. Review foradherence to charitable gift regulations in general. Establish and maintaingift accounting funds with overseers as noted in this policy and annotate thesegifts in the donor database.

IX. FORMS

See Appendix A: Faculty Disclosureof Gifts in Support of Own Research

X. REVISIONHISTORY

09/23/2024 This policy was originally issued.

APPENDIX A

Disclosurefor Faculty Making Gifts to Support Their Own Research:

I write to disclose Iam making a charitable gift to UC San Diego for the purpose of supporting my ownresearch activities in the Department/Section of _______________, Division/Schoolof , in the amount of $__________.

I am aware that giftsto the University from University employees to support their own activities maybe accepted if the purpose of the gift is to support bona fide Universityactivities or purchases. Such gifts must be subject to University policies andprocedures for expenditure.

I am further aware thata charitable gift must be given with charitable intent, meaning a gift must bevoluntary and given without consideration, with no expectation or requirementfor the donor to receive remuneration or personal benefits from or in return forthe gift. To qualify as a charitable gift, donors must fully relinquish controland oversight of the gift to the University.

I understand that the University will not act asa conduit for funds for which employees claim a deduction that is likely to bedisallowed by the Internal Revenue Service (i.e., transactions that do not meetthe criteria to qualify as a gift as described above). Administration of thegift must ensure that the University's oversight over and use of the giftsupports its tax‐ deductibility.

I understand that University policy prohibitsthe use of the gift funds in a way that provides me, as the donor, withpersonal benefit such as personal travel and entertainment. I furtherunderstand that my gifts may not be used as a fund source to pay salary andbenefits to me. Decisions on how to use my gift to support the costs of myresearch or academic work must be made by the Department Chair or the Dean who overseesthe donated funds.

I have received a copy of PPM 410-7, Policy onFaculty Gifts to their Own Research, read the policy and agree to abide by itsterms. https://adminrecords.ucsd.edu/ppm/docs/410-7.html.

________________________ ____________________

Faculty MemberSignature Date

*Questions about PPM410-7 or this form should be addressed to UC San Diego Gift Services at 858-534-8159.

	Section: Effective: 09/23/2024 Supersedes: New Next Review Date: 09/23/2027 Issuance Date: 09/23/2024 Issuing Office: Advancement Policy on Faculty Gifts in Support of Their Own Research
	I. REFERENCES University ofCalifornia Development Reference Guide (the Guide) II. INTRODUCTION Gifts to the University fromUniversity employees to support their own activities may be accepted if thepurpose of the gift is to support bona fide University activities or purchases. Such gifts must be subjectto University policies and procedures for expenditure. The University shouldnot put itself in the position of acting as a conduit for funds for whichemployees claim a deduction that is likely to be disallowed by the Internal RevenueService. Therefore, procedures shouldprovide for approval of expenditures by the Department Chairperson or Dean inorder to ensure that the University's use of the gift supports its taxdeductibility. No campus is obligated toaccept a gift that it considers inappropriate. III. SCOPE This policy applies to giftsfrom faculty at UC San Diego made in support of their own research includingthose who work at off-campus locations and medical center facilities. IV. POLICY SUMMARY The University ofCalifornia Development Reference Guide (the Guide)provides detailed guidance on solicitation and acceptance of private gift fundsto UC campuses and campus foundations, along with the associated IRSregulations, reporting requirements for all University of California GiftProcessing offices, and references to related UC policy and procedures. V. GIFTS DEFINED Gifts and their related characteristics are defined per the Guide, Section III.B.1. VI. GIFTS TO SPECIFIC INDIVIDUALS Gifts to specificindividuals are defined per the Guide, SectionI.B.4 The key to a charitablegift is that the donor&s intent must ultimately be for the benefit of thegeneral public. The Guide states: So long as the conditions of a gift are notan obvious attempt to channel the proceeds to certain individuals, the donormay impose conditions that limit the recipients of the gift and still receive acharitable deduction. Gifts that are made for research projects, even whencarried out by named individuals (e.g., "cancer research under thedirection of Dr. Smith"), would normally be tax deductible, since theultimate beneficiary is the general public. VII. PROCEDURES UC San Diego and the UCSan Diego Foundation may accept charitable gifts from faculty to benefit theirown research. The parameters of these donations must adhere to the followingrequirements: All gifts must meet therequirements stated in the Guide. Gifts must be voluntary, given withoutconsideration, and placed under the full control of UC San Diego or the UC SanDiego Foundation. Gifts may not provide a personal benefit to the donor otherthan recognition and disposition of the gift in accordance with the donor&swishes. Faculty making gifts tobenefit their research will be required to sign and provide to Gift Services thestatement as noted in Appendix A, attesting to their understanding ofthe nature of the gift and the related UC requirements. For gift accounting fundpurposes, the fund for this type of gift will be set up to ensure that theDepartment Chair, Dean, or other academic leader is responsible for overseeingthe fund. This person is responsible for reviewing and approving the specificexpenditures of the gifted funds from faculty. Such reviews are to assure theexpenditures meet the criteria noted in the Guide for bona fide universitybusiness research and/or department purposes, and not for personal benefit ofthe donor. The donor may notdirect expenditures from the fund. Gifted funds fromfaculty may not be used as a source for the payment of any component of thesalary or benefits of that faculty donor. VIII. RESPONSIBILITIES A. Department FinancialPersonnel: Informand advise faculty donors about this policy; ensure adherence to the policyrelated to expenditure reviews by appropriate academic leadership in the unit;and ensure that the gifted funds are not expended on the faculty donor&s salaryand benefits. B. Department Chairs andChiefs, Deans, and Vice Chancellors: Review and approve the expenditure of giftedfunds from faculty for their own research, ensuring consistency with donorintent for use in research, and that uses do not include expenditures for thefaculty donor&s salary or benefits or any other unallowable expense. C. UC San Diego Office of GiftServices: Ensurefaculty provide the gift attestation in Appendix A for each charitable gift forthe purpose of supporting their research. Notify Department representativeswhen new gifts are made to these funds with a link to this policy. Review foradherence to charitable gift regulations in general. Establish and maintaingift accounting funds with overseers as noted in this policy and annotate thesegifts in the donor database. IX. FORMS See Appendix A: Faculty Disclosureof Gifts in Support of Own Research X. REVISIONHISTORY 09/23/2024 This policy was originally issued. APPENDIX A Disclosurefor Faculty Making Gifts to Support Their Own Research: I write to disclose Iam making a charitable gift to UC San Diego for the purpose of supporting my ownresearch activities in the Department/Section of _______________, Division/Schoolof , in the amount of $__________. I am aware that giftsto the University from University employees to support their own activities maybe accepted if the purpose of the gift is to support bona fide Universityactivities or purchases. Such gifts must be subject to University policies andprocedures for expenditure. I am further aware thata charitable gift must be given with charitable intent, meaning a gift must bevoluntary and given without consideration, with no expectation or requirementfor the donor to receive remuneration or personal benefits from or in return forthe gift. To qualify as a charitable gift, donors must fully relinquish controland oversight of the gift to the University. I understand that the University will not act asa conduit for funds for which employees claim a deduction that is likely to bedisallowed by the Internal Revenue Service (i.e., transactions that do not meetthe criteria to qualify as a gift as described above). Administration of thegift must ensure that the University's oversight over and use of the giftsupports its tax‐ deductibility. I understand that University policy prohibitsthe use of the gift funds in a way that provides me, as the donor, withpersonal benefit such as personal travel and entertainment. I furtherunderstand that my gifts may not be used as a fund source to pay salary andbenefits to me. Decisions on how to use my gift to support the costs of myresearch or academic work must be made by the Department Chair or the Dean who overseesthe donated funds. I have received a copy of PPM 410-7, Policy onFaculty Gifts to their Own Research, read the policy and agree to abide by itsterms. https://adminrecords.ucsd.edu/ppm/docs/410-7.html. ________________________ ____________________ Faculty MemberSignature Date *Questions about PPM410-7 or this form should be addressed to UC San Diego Gift Services at 858-534-8159.