University of California, San Diego
GIFT POLICY AND ADMINISTRATION
January 3, 2001
KEY ADMINSTRATORS/KEY SUPPORT STAFF
SUBJECT: Accepting Gifts from University Employees to Support Their
UCSD Gift Policy and Administration would like to clarify the UC policy on gifts made by faculty or other UC employees to the University for the benefit of supporting their own research. UC policy does permit the acceptance of these gifts, with the provision that the donor may not also be the PI (Principal Investigator) over the gift fund.
For your reference, the UC Development Policy and Administration Manual, Section I. E. "Gifts involving University Employees" states:
"The University should not put itself in the position of acting as a conduit for funds for which employees claim a deduction that is likely to be disallowed by the Internal Revenue Service. Therefore, procedures should provide for approval of expenditures by the Department Chairperson or Dean in order to ensure that the University's use of the gift supports its tax-deductibility."
This policy essentially requires, therefore, that the fund administrator for the gift fund be the supervisor of the faculty member. The policy applies to gift funds held either in The Regents, or in the UCSD Foundation.
UCSD Gift Policy and Administration has not strictly enforced this policy in the past, but has been advised to do so in the future. As a result, new procedures will be implemented effective immediately. All funds resulting from new gifts from faculty and others to support their own research will be established such that expenditure oversight of the fund is placed at the appropriate level within the organization. Similarly, all existing gift funds created as a result of gifts from UCSD employees will be reviewed and the fund administrator (P.I.) altered as necessary to ensure policy compliance.
We hope that this information provides clarification of UC system-wide policy on this matter. If you have any questions regarding this policy, please do not hesitate to contact us at (858) 822-4960.