UGA Foundation

Effective Date: 01/01/2004
Last Updated: 04/14/2017
Policy Owner: Scott, Brandon

The purpose of the Policy & Procedures Manual is to set forth the tools of internal control and sound business practices to be used by the Office of Financial Services personnel in operating their programs.  It is designed primarily for use by University unit heads and Financial Services Administrative officers and staff.

The Executive Director of the Office of Financial Services is ultimately responsible for the preparation and maintenance of this policies and procedures manual.  The manual's accuracy will be examined annually and necessary revisions will be made.

Steps in Maintaining Manual

 The following steps shall be followed in University personnel suggesting revisions, deletions, or additions to this manual:

1. A proposed revision, deletion, or addition will be prepared by the individual initiating the policy action.  The change shall be reviewed and approved by the director of the division involved.

2. All proposed revisions, deletions, or additions will be submitted to the Office of Financial Services - External Affairs Division for review and recommendations.  The changes shall then be forwarded to the Executive Director for review and recommendations.

3. All approved procedures will be incorporated into the manual and this web version will be the sole source for the document (i.e. no hard copy will be maintained).

4. The implementation of current policies is the responsibility of the Office of Financial Services - External Affairs Division.  The Executive Director will insure that the policies are followed according to the guidelines set forth.

5. Once revisions are approved and incorporated into the manual, this website will be updated and an email notification of the revisions will be sent to all employees signed up to receive RSS feeds on the applicable section.

This website will be the only sole source for this document.  All printed versions are superseded by the content of this site.

Departments and Duties
POLICY: 1
Effective Date: 07/01/2009
Last Updated: 04/14/2017
Policy Owner: Scott, Brandon

The Office of Financial Services performs the budget, personnel and accounting functions for the External Affairs Division, , and the Alumni Association. In addition, this office is responsible for the operation and management of the UGA Foundation.  Please see http://dar.uga.edu/policies_ugaf for the policies and procedures applicable to the UGA Foundation.

This includes:

  • Developing, reconciling, and reporting of budgets for all External Affairs units,  and the Alumni Association.
  • Managing and budgeting of personnel for all External Affairs Units.
  • Recording and maintaining gift records for donors to the University and Foundation.
  • Recording and maintaining alumni records for the University.
  • Processing and reporting expenditures for  Alumni Association.
  • Financial reporting and auditing for  the Alumni Association.
  • Management of University logos and trademarks.
  • Information Technology functions for the Division of External Affairs.
  • Coordinator of development and donor communications, including Campaign Communications.
Office of Executive Director
POLICY: 1.1
Effective Date: 01/01/2004
Last Updated: 04/14/2017
Policy Owner: Scott, Brandon

The Office of the Executive Director is responsible for the budgeting personnel and financial reporting of the External Affairs Division. In addition, it is responsible for the financial aspects of the Alumni Association.

Office of Financial Accounting
POLICY: 1.2
Effective Date: 01/01/2004
Last Updated: 04/14/2017
Policy Owner: Scott, Brandon

The Office of Financial Accounting is responsible for the finance and accounting functions for  the Alumni Association. Other functions include the internal and external financial reporting for the Alumni Association, management and disposal of donated real property, and financial oversight and management of study abroad properties.

Office of Budget Accounting
POLICY: 1.3
Effective Date: 01/01/2004
Last Updated: 04/14/2017
Policy Owner: Scott, Brandon

The Office of Budget Accounting assists the External Affairs Division with the development, reconciliation, approval and reporting of its budget. In addition, the Office of Budget Accounting handles all personnel functions for the division. This includes University Human Resource requirements. This Office is the liaison for the External Affairs units with the University of Georgia Finance and Administration.

Trademarks and Licensing
POLICY: 1.4
Effective Date: 01/01/2004
Last Updated: 04/14/2017
Policy Owner: Scott, Brandon

In 1996, the University of Georgia (UGA) created its trademark management and licensing program to establish a foundation for promoting and protecting the use of its trademarks. Over the years, the traditions and spirit shared by the UGA family have increased the demand for association with products that feature the University's trademarks. The use of UGA's trademarks extends through all facets of the University. Therefore, it has been the practice that the UGA Division Development and Alumni Relations, Offices of Financial Services (UGAEA) and Public Affairs (UGAPA), in conjunction with the Office of Legal Affairs (OLA) and the UGA Athletic Association (UGAA), maintain a university-wide perspective. As such, this function is under the direction of the Office of the Vice President for Development and Alumni Relations. The University has contracted with Fermata Partners, one of the nation's leading collegiate licensing and marketing representative, to enhance the University's efforts in this area.

The mission of the Trademark Management and Licensing program is three-fold:

  1. To ensure proper use and application of the trademarks that have become associated with the University of Georgia.
  2. To strengthen the trademarks through relationships with retailers, licensees, campus departments, student organizations, alumni, and fans.
  3. To generate revenue to enhance private funding for academic support.
Office of Gift Accounting
POLICY: 1.5
Effective Date: 01/01/2004
Last Updated: 04/14/2017
Policy Owner: Scott, Brandon

The Office of Gift & Alumni Information Management is the clearing house for all private support of the University. They record all gifts, pledges and deferred gifts made on behalf of the UGA Foundation and direct to the University as well as various affiliate organizations such as the 4-H Foundation, Friends of the Botanical Gardens and the UGA Athletic Association. The Office provides gift receipts and pledge reminders to donors and various fund raising reports to both internal and external constituents.  In addition, they record non-gift revenue related to fund raising and alumni events.

The Office is responsible for updating and maintaining accurate biographical information contained in the alumni/donor database. This information aids the efforts of the University's development programs, fund-raising, various school/college programs and many alumni functions.  The Office researches, updates, and verifies information received before processing into the database. The Office sets up new donor/friend records and reconciles new graduate records to the system.

Confidentiality in Gift and Payment Information - The Office of Gift & Alumni Information Management works with sensitive donor and payment information.  Any personal requests for access or changes to an individual's giving or payment information must be requested or confirmed by that individual.  This applies to giving information such as gift history and payment information such as personal account information.  The requestor should verify their identity by providing their name and graduating year, if appropriate, and then by verifying the previous giving or payment information being changed.   

Changes to Biographical Information - Any unsolicited, personally requested changes to an individual's biographical information should be requested or confirmed by that individual.  The individual should verify their identity by providing their name and graduating year, if appropriate, and then by verifying the previous biographical information being changed. 

In an effort to comply with the FTC's "Red Flags Rule," this policy applies to updates to name, address, phone number, email address, and any other biographical information which may be used to confuse one person's identity with another's.

This does not apply to updates solicited through mailed surveys or acquired from independent or institutional sources, such as other UGA systems, the USPS, or data service providers.

Office of Information Technology
POLICY: 1.6
Effective Date: 01/01/2004
Last Updated: 04/14/2017
Policy Owner: Scott, Brandon

The Office of Information Technology provides computing support to enhance the fundraising, alumni relations and public relations efforts of the Division of Development and Alumni Relations. Support for the division includes network access, hardware and software installation and troubleshooting, system configuration, computer account information, computing inventory, web technology, backup processes, software licensing, security information, IT policies and procedures, support for the University media, system access, maintenance and administration, telephone services and technical support for both the Alumni Donor Database (GAIL) and the UGA Foundation Financial Accounting System (ONESolution).

Establishing Funds
POLICY: 2
Effective Date: 01/01/2004
Last Updated: 04/14/2017
Policy Owner: Scott, Brandon

The University of Georgia Foundation accounting system is designed to identify and provide the necessary accounting and reporting information applicable to each fund group. There are three separate and distinct fund groups in the Foundation accounting system.

  1. Unrestricted funding is designed to support two types of accounts.
    1. The operating fund represents the development and alumni relations operating arm of the University of Georgia and the University of Georgia Foundation. This group is budgeted and funded by gifts not restricted in their use and other revenue sources designed to support the general operations of the University of Georgia Foundation.
    2. The academic discretionary funds are funded by the University of Georgia Foundation operating fund for scholarships, special projects, and other academic support purposes. Each project is budgeted separately.
  2. The restricted fund group is funded primarily by gifts that have been restricted by the donors as to the purpose for which the funds may be used. There are four classifications of funds in this group.
    1. Endowed funds are the perpetual funds held in trust by the Foundation. Only the investment return can be expended for purposes specified in the respective trust agreements. These funds are subject to both outside investment management fees and internal support fees. This group of funds is invested for long investment performance (long-term portfolio), and, as such, is at risk.
    2. The non-endowed funds consist of funds which may be expended but only for purposes specified in respective trust agreements. Funds in this group do not receive short-term earnings and are not assessed an internal support fee.
    3. The quasi-funds consist of funds that may expend the principal or retain the principal of these gifts as though they are endowment assets. Amounts within each fund are invested in the long-term portfolio and therefore are subject to investment risk. These funds are assessed an internal support fee and outside investment management fees.
  3. The deferred fund group refers to those gifts that involve estates, trusts, or life insurance policies that are not yet realized. Once realized, they generally establish a new fund based on the deferred giving arrangement. This new fund could be an unrestricted or restricted fund, as described above.

Each new fund that is established in the Foundation requires a fund agreement (see Policy 5.3). The type of fund agreement depends on the purpose of the fund and the total amount anticipated. If the purpose of the fund is for it to continue into perpetuity, the fund will be established as an endowment (see Policy 5.4 below).

Fund Agreement
POLICY: 2.1
Effective Date: 01/01/2004
Last Updated: 04/14/2017
Policy Owner: Scott, Brandon

A Fund Agreement is created to document the donor(s) gift intent when the donor wishes to restrict the gift and a current fund does not exist for this purpose. The gifts that cannot be deposited into an existing fund of the University of Georgia Foundation are generally used to establish a new fund if certain requirements are met. The fundraisers, or Development Officers, at the University of Georgia will determine this through their work with the donor(s) and/or donor representative(s) at the time the gift is made. The Foundation Accounting Office acts as the facilitator in this process to answer questions and prepare the fund agreements for approval.

The Development Officers work with the donor(s) and/or donor representative(s) to prepare a fund at the time the gift(s) is made. The Office of Financial Services should act as facilitator in this process to answer questions and prepare the fund agreements for approval.

Clauses for proposals, gift agreements, or solicitations that discriminate in favor of or against race, color, religion, nationality, national origin, age, disability, sex, or sexual orientation are prohibited as mandated by federal and state laws and regulations and UGA policy.


 

Procedure
POLICY: 2.1.1
Effective Date: 01/01/2004
Last Updated: 04/14/2017
Policy Owner: Scott, Brandon

I. The Development Officer should work with the donor(s) or donor representative(s) to develop a purpose statement and criteria. The amount of the gift and the purpose of the gift will determine the type of agreement to use (see the Fund Agreement Criteria for the type of agreement). The Foundation Accounting Office is available to assist with this determination.

II. The information should be forwarded from the Development Officer to the Foundation Accounting Office. The Development Officer may use a sample agreement or provide information in writing via email or written copy for the Foundation Accounting Office to complete a draft agreement for the donor/donor representative to review. Sample agreements are on the Web at https://dar.uga.edu/campaign/, or may be obtained by calling the Foundation Accounting Office.

III. Each fund will require the following:

  • A. Name of the fund
  • B. Donor or the donor representative's complete name
  • C. School/college that it benefits
  • D. Purpose of the fund
  • E. Biographical information on donor or fund honoree, if desired for named fund

IV. Some funds will require more information:

  • A. Scholarships
    • i. Selection criteria
    • ii. Selection committee
  • B. Chair/Professorship
    • i. Selection criteria

V.The Foundation Accounting Office will prepare a draft and return it to the Development Officer within three business days of receipt of all the required information.

VI. The Foundation Accounting Office will share the draft with the appropriate University offices, if needed, for their comments before returning it to the Development Officer.

VII. The Development Officer will share the draft with the donor(s)/donor representative(s) and the respective Dean/Vice President.

VIII. The Development Officer should return the draft with revisions marked to the Foundation Accounting Office or indicate his or her approval of the draft. The Foundation Accounting Office will incorporate the recommended changes/corrections and complete a redrafted or final fund agreement.

IX. The final fund agreement will be forwarded to the Development Officer so that the donor/donor representative and Dean/Vice President signatures may be obtained. Two final originals will be prepared unless otherwise instructed.

X. After the signatures are obtained from the donor/donor representative and Dean/Vice President, the Development Officer will forward the signed fund agreement to the Foundation Accounting Office.

XI. The Foundation Accounting Office will obtain the remaining signatures.

XII. After the fund agreement has been returned to the Foundation Accounting Office with all signatures in place, the Foundation Accounting Office will maintain one original for their files, and the second original will be forwarded to the Development Officer for the donor/donor representative. If additional originals were requested, they will be forwarded at that time.


Criteria
POLICY: 2.1.2
Effective Date: 01/01/2004
Last Updated: 04/14/2017
Policy Owner: Scott, Brandon

The Development Officer should work with the donor(s) or donor representative(s) to develop a purpose statement and criteria.  The amount of the gift and the purpose of the gift will determine the type of agreement to use.  The Financial Services Office is available to assist with this determination.

Endowed
POLICY: 2.1.2.1
Effective Date: 01/01/2004
Last Updated: 04/14/2017
Policy Owner: Scott, Brandon

An endowed gift is one in which the original principal is never invaded and the gift exists in perpetuity. Endowments are generally funded within five years of the initial contribution. Income is distributed annually pursuant to policies adopted by the University of Georgia Foundation.

The type of endowment determines the type of fund agreement required. Please see the next section "Endowment Levels" for the various kinds of endowed funds and the minimum funding required to establish each one. There are generally four endowed fund agreement formats. They are:

  1. Endowed - This agreement is used when the initial gifts are sufficient to meet the minimum endowment balances. This type of fund is subject to support fees, investment fees, and earnings from both short-term and long-term investments.
  2. Time-Period Specification - This agreement is used when the total gifts will be received over a time-period. This time-period is generally three to five years. The time-period is indicated in the fund agreement and expenditures from the fund are prohibited until the minimum funding has been reached.
  3. Chairs / Professorships - All chairs and professorships are generally created as an endowment. Language that satisfies the University of Georgia and Board of Regent requirements for hiring professors to a named chair or professorship position is included in the agreements.
  4. Declaration of Trust - This agreement is used when the gifts are received through a deferred mechanism. The donor(s) is deceased and the gift(s) has been received through a deferred gift or from the estate. A planned gift agreement or will is usually the source for drafting this type of agreement (a declaration of trust may also be a non-endowed agreement).
Non-Endowed
POLICY: 2.1.2.2
Effective Date: 01/01/2004
Last Updated: 04/14/2017
Policy Owner: Scott, Brandon

A  non-endowed gift allows for the gift to be spent to support the trust purpose. There are two types of formats for non-endowed fund agreements. They are:

  • 1. Non-Endowed - A non-endowed fund generally generates no investment earnings and is not assessed support or investment fees.
  • 2. Declaration of Trust - This agreement is used when the gifts are received through a deferred mechanism. The donor(s) is deceased and the gift(s) has been received through a deferred gift or from the estate. This fund follows the same criteria as the endowed declaration of trust, except that the donor's intent is for the entire gift to be expended for the purpose indicated by the gift transmittal, a deferred gift arrangement, a planned gift agreement, a will, or any other document which transfers the estate gift to the Foundation.
Addendum
POLICY: 2.1.2.3
Effective Date: 01/01/2004
Last Updated: 04/14/2017
Policy Owner: Scott, Brandon

Types of requests that require a new agreement, not an addendum are:

  1. Change from non-endowed to an endowed fund, or
  2. Change in purpose of fund.

An addendum is used to make minor modifications to the original fund agreement. Changes to the original fund agreement are not encouraged and should be done on a case by case basis. Some types of modifications that may be considered are changes to scholarship or award criteria and adding an additional donor or donor representative. These requests must be in writing and approved by the appropriate Dean/Vice President and in some cases the Executive Director of the Foundation.

Changes to the benefiting department name through department mergers or university renaming will be handled by the Office of Financial Services and do not require an addendum.

Fund Maintenance
POLICY: 2.1.3
Effective Date: 03/25/2014
Last Updated: 04/14/2017
Policy Owner: Scott, Brandon

Fund Maintenance

The Foundation Accounting Office periodically reviews unsigned, expired, and inactive funds and may contact the fund representatives to discuss. This policy ensures that donations are utilized to support UGA’s mission. The terms of each fund agreement are followed in all cases, and highest priority is placed on honoring the donors’ intent.

I. Unsigned fund agreements are reported on a quarterly basis to ensure progress through the approval stages.  The Foundation Accounting Office will contact the appropriate Development Officer to determine the status and the necessary steps to finalize.

II. Endowments not fully funded during the time period described in the agreement are reported on an annual basis.   The Foundation Accounting Office will send out memos to Deans or Directors requesting advice.  The Dean or Director may choose to provide a plan to raise additional gifts, to transfer remainder from another fund, or to close the fund and transfer the balance to another fund.

III. Funds that have no activity for twelve consecutive months are reported on an annual basis.  The Foundation Accounting Office will send out memos to Deans or Directors requesting advice.  The Dean or Director may ask that it remain open for future needs or that it be closed and the balance transferred to another fund.  


Endowment Requirements
POLICY: 2.2
Effective Date: 01/01/2004
Last Updated: 04/14/2017
Policy Owner: Scott, Brandon

An endowed gift is one in which the original principal is never invaded and the gift exists in perpetuity. Endowments are generally funded within five years of the initial contribution. Income is distributed annually pursuant to spending policies adopted by The University of Georgia Foundation and no income will be distributed until the endowment is fully funded.

There is no limit for donating gifts to already existing endowments, but the following schedule lists the minimum requirements for establishing new endowments. Please note that the actual types of support provided by the endowments will be specified in the fund agreement.

 

Faculty / Staff Enhancement
POLICY: 2.2.1
Effective Date: 01/01/2004
Last Updated: 04/14/2017
Policy Owner: Scott, Brandon

Named Dean's Chair - minimum $5,000,000
These funds recognize the administrative appointment of a Dean for a School or College and provide an unrestricted endowment for this position. The Chair title and endowment is retained with the dean appointment and is relinquished when the holder no longer serves as dean.

Named Distinguished University Chair - minimum $2,500,000
These funds provide additional support for a professor's teaching and research, including but not limited to salary supplements, equipment, academic leaves, research assistants, and travel.

Named Chairs - minimum $1,000,000
These funds provide additional support for a professor's teaching and research, including but not limited to salary supplements, equipment, academic leaves, research assistants, and travel.

Named Distinguished Professorships - minimum $500,000
Income is used to support the work of a professor in developing courses, strengthening teaching and research, and other professional activities. Funds may be used for salary supplements, equipment, travel, etc.

Named Distinguished Senior Fellow - minimum $500,000
Income is used to support the work of a Senior Fellow in strengthening public service engagement through instruction, applied research, technical assistance, and other professional activities. Funds may also be used for salary supplements, equipment, travel, etc.

Named Directorship - minimum $500,000
These funds recognize the appointment of a Director of a unit other than a School or College. This provides an unrestricted endowment for this position and will recognize and support the professional activities of the Director of this unit. The spendable income from this endowment may be used for any academic or administrative purpose in the Unit and is designed to advance the goals of that particular program. The title and endowment is retained with the director's appointment, and is relinquished by the individual when that person is no longer serving as Director.

Named Professorships - minimum $250,000
Income is used to support the work of a professor in developing courses, strengthening teaching and research, and other professional activities. Funds may also be used for salary supplements, equipment, travel, etc.

Named Senior Fellow - minimum $250,000
Income is used to support the work of a Senior Fellow in strengthening public service engagement through instruction, applied research, technical assistance, and other professional activities. Funds may also be used for salary supplements, equipment, travel, etc.

Named Distinguished Scholar (Visiting) - minimum $150,000
These funds enable the University to bring distinguished visiting scholars to campus in temporary residence to participate in planned academic programs or for special academic programs or purposes.

Named Fellow - minimum $100,000
These funds enable the University to provide temporary support [one (1) year] to a person of professorial rank. These funds will go to support the work of institution faculty who have made unique contributions to academic life or to knowledge in their academic discipline or who have been selected for teaching excellence.

Named Research Fund - minimum $100,000
These funds enable the University to support outstanding researchers who conduct valuable research in critical areas.

Named Lectureships - minimum $50,000
These funds support expenses associated with special guest lecturers or seminars.

Named Departmental Support Fund - minimum $25,000
These may be restricted to a particular program or department. This category does not apply to scholarships.

Named Award Fund - minimum $25,000
Income from this endowment is used to recognize an outstanding student, faculty or employee based on a criteria established by the College, School, or Unit. This category does not apply to scholarships.

Student Support
POLICY: 2.2.2
Effective Date: 01/01/2004
Last Updated: 04/14/2017
Policy Owner: Scott, Brandon

Distinguished Graduate/Professional Fellowships - minimum $250,000
These funds are used to support an outstanding student in a graduate or professional school program. Income from the fund may be used for tuition, living expenses, and other special expenses incurred in the course of graduate and professional study. This consolidated category includes any endowments that otherwise might also be considered assistantships.

Graduate/Professional Fellowships - minimum $100,000
These funds are used to support an outstanding student in a graduate or professional school program. Income from the fund may be used for tuition, living expenses, and other special expenses incurred in the course of graduate and professional study. This consolidated category includes any endowments that otherwise might also be considered assistantships.

Named Student Support Fund - minimum $25,000
Income from such endowments will be used to support students in non-scholarship endeavors.

Named Undergraduate Scholarship - minimum $25,000

To provide an annual award to an undergraduate or PharmD student(s) based on criteria including, but not limited to, academic achievement or financial need.


*Endowment minimums at the School of Law and the Terry College of Business may be higher.

Procedure for Chair and Professorship
POLICY: 2.2.3
Effective Date: 03/26/2008
Last Updated: 04/14/2017
Policy Owner: Scott, Brandon

When establishing an endowed chair or professorship, several steps must be followed prior to the search of a faculty member to the position:

  1. Once funding has been gifted/pledged from a Donor, an email should be sent to Jennifer Gary Hancock (jgary@uga.edu) in the Office of Financial Services with the following information:
    1. Fund Name
    2. Benefitting Department
    3. Purpose of the Fund
    4. Benefitting entity
    5. Amount of Fund: Specify if the fund will be fully funded upon establishment of the fund or if it will be a pledge. If it is a pledge, please specify the number of years the pledge will be complete (not to exceed 5 years).
    6. Designation: i.e. Distinguished Chair, Professorship, etc.
  2. The Office of Financial Services will establish the fund in the specified Foundation and prepare the fund agreement for review by the donor, department head, and Dean/Vice Presdient. Keep in mind that Financial Services is only the funding source for the Chair/Professorship and has no authorization to approve the establishment of the position.
  3. ESTABLISHMENT WITH BOARD OF REGENTS: The UGA Office of Faculty Affairs is responsible for processing requests for establishment of the endowed chair/professorship with the Board of Regents. This step is required prior to the search of a faculty member. (Please note that Financial Services has no part in the Regents establishment or special appointment of endowed chairs/professorships.)
    1. To initiate the BOR establishment of the chair/professorship, submit a letter from the VP or Dean to the Provost c/o Office of Faculty Affairs, 202 Franklin House, Campus Mail requesting the Board of Regents to establish the chair/professorship. Below are suggested components that should be included in the letter of request:
      1. Paragraph 1:  (Name of School/College) has completed arrangements for the funding of the (official name of the chair/professorship- this must be consistent to the name provided to the Foundation) and requests approval for the formal establishment of the Chair/Professorship with the Board of Regents.
      2. Paragraph 2:  Summary information on the Chair/Professorship (funder, honoree, why established, etc).  State that the Chair/Professorship is supported by and endowment of (insert amount of endowment, current minimum is $250,000 for a Professorship).  BOR also requires that you also provide biographical information on the Donor(s).
      3. Paragraph 3:  Include more information on the Chair/Professorship-where the Chair/Professorship will be housed, purpose of the Chair/Professorship, duties of the appointed professor (e.g. briefly describe instruction, research, &/or service roles), how candidate will be identified (search or internal appointment).
      4. Paragraph 4:  Request that the Provost submit the request to the Board of Regents for Approval.
      5. After the Provost approves the request, the Office of Faculty Affairs will work with the Provost and the President to send the request and verification of funds to the Board of Regents.  The establishment of all endowed chairs/professorships must be placed on the Board agenda and approved by BOR.  Please note that the special appointment of a faculty member to the chair/professorship will also require BOR administrative approval to place the item on the Board agenda for final approval.
      6. Contact the Office of Faculty Affairs at 706-542-0547 if you have any questions about the establishment or appointment process.
  4. Once Faculty Affairs notifies Financial Services that the establishment has been approved by the Board of Regents, the fund will become active in the Foundation's system. Please note, a spending budget for the position will not be calculated until the Chair/Professorship is approved by the BOR and the funds have been invested for twelve months.
  5. It is also the responsibility of the School/College to seek approval from the Board of Regents on any upgrades of these positions (i.e. Professorship to Distinguished Professorship, etc). These requests must be approved by Board of Regents prior to increasing the designation of the position.
  6. Once the appointment has been made, the following information should be sent to both Faculty Affairs and Financial Services:
    1. Name of Incumbent
    2. Appointment Date
Planned Gift Agreement
POLICY: 2.3
Effective Date: 01/01/2004
Last Updated: 04/14/2017
Policy Owner: Scott, Brandon

A Planned Gift Agreement is created to document the donor(s) intent to make a deferred gift.  Planned gifts can be for the support of an existing fund at the UGA Foundation can be used to establish a new fund, based on the intent of the donor(s).  The Development Officers or Dean/Vice President/Director at the University of Georgia will determine this through their work with the donor(s).  The Development Officers should work with the Office of Planned Giving regarding the acceptance of deferred gifts.  The Office of Financial Services acts as facilitator in the process of preparing the planned gift agreement for approval.

 

Procedure
POLICY: 2.3.1
Effective Date: 01/01/2004
Last Updated: 04/14/2017
Policy Owner: Scott, Brandon

  1. The Development Officer or Dean/Vice President/Director should work with the donor(s) to determine if the planned gift will be for the support of an existing fund or if it is the donor(s) intent to create a new fund.  If the intent is to create a new fund, the development officer should work with the donor(s) to develop a purpose statement and criteria.
  2. The information should be forwarded from the Development Officer to the Financial Services.
  3. If the intent of the donor is to support an existing fund, the planned gift agreement will require the following:
    1. name of the fund the donor intends to support with the deferred gift, and
    2. donor's complete name.
  4. If the intent of the donor is to establish a new fund, the planned gift agreement will require the following additional information: 
    1. name of the restricted fund the donor intends to create,
    2. school/college that it benefits, and
    3. purpose of the fund.
    4. Some restricted funds will require more information:
      1. Scholarships
        1. selection criteria
        2. selection committee
      2. Chair/Professorship
        1. selection criteria
  5. The Office of Financial Services will prepare a draft and return it to the Development Officer within three business days of receipt of all of the required information.
  6. The Office of Financial Services will share the draft with the Office of Planned Giving and other appropriate University offices, if needed, for their comments before returning to the Development Officer.
  7. The Development Officer will share the draft with the donor(s) and the respective Dean/Vice President/Director.
  8. The Development Officer should return the draft with revisions marked to the Office of Financial Services or indicate his or her approval of the draft.  The Office of Financial Services will incorporate the recommended changes/corrections and complete a redrafted or final planned gift agreement.
  9. Two final planned gift agreements will be prepared and forwarded to the Development Officer in order to obtain the Dean/Director and Vice President's signatures.
  10. After the signatures are obtained from the donor and Dean/Vice President/Director, the Development Officer will forward the signed planned gift agreement to the Office of Financial Services.
  11. The Office of Financial Services will obtain the remaining signatures.
  12. After the planned gift agreement has been returned to the Office of Financial Services with all signatures in place, the Office of Financial Services will maintain one original for its files and the second original will be forwarded to the Development Officer for the donor.
UGA Naming Opportunities
POLICY: 2.4
Effective Date: 01/01/2004
Last Updated: 04/14/2017
Policy Owner: Scott, Brandon

The purpose of this section is to establish general policy guidance for naming opportunities. When questions or problems arise regarding any of the following guidelines, the UGA Gift Acceptance Committee (as appointed by the President and consisting of the Vice President for Development and Alumni Relations and others) shall be consulted. In the event of any disagreement within that committee, the President shall be the final on-campus arbiter.

Policy Statement
POLICY: 2.4.1
Effective Date: 05/15/2015
Last Updated: 04/14/2017
Policy Owner: Scott, Brandon

The University of Georgia considers the naming of a place or an academic unit in honor of a living or deceased individual, corporation, foundation, or organization to be one of the highest and most distinct honors that it can bestow. Naming a place or an academic unit requires prior authorization by the University of Georgia and the Board of Regents and shall be in accord with Board of Regents procedures and guidelines and those of the University of Georgia.

This policy shall apply to the naming of all University of Georgia real estate and facilities, as defined in Section 9.1 of the Board of Regents Policy Manual. This includes all property owned or leased by the University of Georgia, including facilities constructed, donated, or acquired by affiliated organizations of the institution. This policy shall also apply to the naming of colleges and schools at the University of Georgia.

The University of Georgia is authorized to name, without prior approval of the Board of Regents, interior spaces and academic units subordinate to colleges and schools, such as departments. The University of Georgia is also authorized to remove such names. The term "interior space" includes rooms, hallways, floors, and features, as well as other enclosed or conditioned space(s) within buildings. The University of Georgia shall provide a report on interior namings and naming removals as information only to the chief external affairs officer at the end of each calendar year.

Namings authorized by the Board of Regents shall not be modified. The namings of facilities and grounds of an institution will endure only for the useful life of the facility or feature and not in perpetuity. If a facility or area is substantially changed, a named building or area may no longer exist. In that event, the University of Georgia may determine if maintaining the name for transfer to a new facility or area is appropriate and seek Board approval as appropriate.

The naming of an interior space of the University of Georgia will endure only for the useful life of the space and not in perpetuity. If an interior space is substantially changed or needs to be repurposed, the named interior space may no longer exist. In that event, the University of Georgia will determine if maintaining the name for transfer to a different interior space or area is appropriate, and if so, will seek approval of the University Cabinet.

Situations may occur that would warrant the removal of a name. Where naming authority lies with the Board of Regents, so does the authority and responsibility to remove a name. Similarly, where the sole naming authority lies with the University of Georgia, so does the authority and responsibility to remove a name.

Namings may be authorized for outstanding and distinguished service, for philanthropic giving, or both. The University of Georgia will authorize namings for facilities, grounds, colleges or schools to honor a living person only when that person has been disassociated from employment by the University of Georgia or from local, state, or federal government employment for at least two years prior to seeking Board approval. In the event that the individual being honored is no longer living, the two year waiting period may be waived.

Procedures
POLICY: 2.4.2
Effective Date: 05/15/2015
Last Updated: 04/14/2017
Policy Owner: Scott, Brandon

Each naming opportunity category on the University of Georgia campus follows unique procedural steps for approvals at the institutional level.

 

Guidelines
POLICY: 2.4.2.1
Effective Date: 01/01/2004
Last Updated: 04/14/2017
Policy Owner: Scott, Brandon

Naming a place or an academic unit is a significant fund raising opportunity. The University of Georgia shall make every effort to maximize the potential of fund raising in association with any naming. Namings authorized without associated philanthropy shall be the exception.

In order for a place or an academic unit to be named based upon a contribution, the gift will comply with the following guidelines:

  1. The gift must be in irrevocable form to be paid within a five-year period and based upon a signed pledge commitment.
  2. Where possible, namings should be associated with endowment gifts; if a gift is to construct a facility, it is the policy of the University of Georgia to seek at least a portion of the gift for endowment to support the facility or academic programs associated with the facility. Endowment minimum requirements are attached at Appendix A.
  3. Generally, deferred gifts such as life insurance and bequests are not to be used for current naming opportunities. Representatives of the University of Georgia should discuss with the interested donor(s) about the possible naming opportunities that may be available when the gift is actually received. No request for a naming should be made based on a deferred gift.
  4. In cases where a gift is paid over a period of time, no naming request should be presented until such time as at least half of the total gift has been received by the University of Georgia.

"Outstanding service" and "philanthropic giving" are intended, to a certain extent, to be flexible standards. Each naming situation must be judged on its merits after taking into account the facts that are relevant to the person or entity being honored. The President of the University of Georgia shall ensure that the proposed naming is consistent with the interest(s) of the University of Georgia and the University System of Georgia.

At such time when it appears that it may be appropriate to name an academic unit, a building, a facility, a street or a portion of a building or facility for a donor or other individual to recognize a philanthropic contribution or other outstanding service to the University of Georgia as well as to remove a name, the Office of Development shall be notified. The notification also should include a profile of the donor(s), if any, and those being honored if not the donor(s), the area of interest with any proposed stipulations, and information about how the gift, if any, will be paid.

After review by the Office of Development, the information will be forwarded to the Vice President for Development and Alumni Affairs. The Vice President for Development and Alumni Affairs will discuss the potential naming or removal of a name with appropriate University officials, including the President and the Provost, and submit it for approval by the University Cabinet.

After internal approvals, the President will submit the proposed naming or a removal of a name of a building, facility or street to the University System of Georgia chief administrative officer, who will then submit the proposed naming for integrated review and, in conjunction with the Chancellor, submit the request to the Board of Regents for action. The naming or removal of a name of a portion of a facility does not require approval of the Board of Regents.

If the related gift is accepted and managed outside of the University, the Board of Trustees of the managing entity will be notified of the naming upon written commitment by the donor(s) and approval of the Board of Regents (if required).

Once a naming is approved by the Cabinet and the Board of Regents (if required), it is customary to have a ceremony or event announcing and celebrating such naming. Such recognition ceremonies or events are of institutional and Board of Regents interest and must be handled in an appropriate manner. Notice must be given to the Vice President for Development and Alumni Affairs before any such recognition event is scheduled or planned to assure institution-wide coordination. The Chancellor and the members of the Board of Regents shall be notified as early as is practicable of any planned event or ceremony recognizing a naming of a building, facility, and street or portion thereof.

Contribution Guidelines for Buildings, Facilities, Programs, Centers, etc.
POLICY: 2.4.2.2
Effective Date: 01/01/2004
Last Updated: 04/14/2017
Policy Owner: Scott, Brandon

The following gift amounts are suggested to establish a naming opportunity for buildings, facilities, colleges, schools, units, departments, institutes, centers, and more:

To name a... Suggested Gift Amount
Building
New At least one-third the cost but determined according to scale.
Existing At least one-third of the private fund-raising goal.
College/School Unit $10,000,000-20,000,000 (At least ¾ of the endowment must be unrestricted to ensure flexibility for the overall enhancement of the college, school or unit.)
Department/Center/Institute $2,000,000-10,000,000 (At least ¾ of the endowment must be unrestricted to flexibility for the overall enhancement of the academic department, center, or institute.)
Streets $1,000,000
Lecture Halls, Concert Halls, and Auditoria
New At least one-third the cost but determined according to scale.
Existing $100,000 minimum but determined according to scale.                                                                                               
Classrooms/Conference Rooms/
Seminar Rooms/Study Rooms

New At least one-third the cost but determined according to scale.
Existing $10,000 minimum but determined according to scale.                                                                                               
Request to Name or Rename a Place, College, or School
POLICY: 2.4.2.3
Effective Date: 05/15/2015
Last Updated: 04/14/2017
Policy Owner: Scott, Brandon

  1. Detail the request on the "Request to Name/Rename a Place, College or School" form which includes a brief justification for the naming; 
  2. Submit the form to the appropriate dean, unit director, associate vice president or vice president for approval;
  3. Forward to Development and Alumni Relations for verification that philanthropic giving criteria has been satisfied and confirmed by signature of VPDAR (see below for guidelines on philanthropic giving); 
  4. Forward for administrative approvals by the Provost, VPFA;
  5. The Secretary of the University Cabinet will present for Cabinet approval, obtain President's signature, and submit to the BOR for final consideratio

Form for naming a place or unit in honor of a living or deceased individual, corporation, foundation or organization:
Request to Name or Rename an Interior Space
POLICY: 2.4.2.4
Effective Date: 05/15/2015
Last Updated: 04/14/2017
Policy Owner: Scott, Brandon

  1. Detail the request on the "Request to Name/Rename an Interior Space" form which includes a brief justification for the naming; 
  2. Submit the form to the appropriate dean, unit director, associate vice president or vice president for approval;
  3. Forward to Development and Alumni Relations for verification that philanthropic giving criteria has been satisfied and confirmed by signature of VPDAR (see below for guidelines on philanthropic giving); 
  4. Forward for administrative approvals by the Provost, VPFA;
  5. The Secretary of the University Cabinet will present for Cabinet approval, and obtain President's signature.
Form for naming an interior space:

 

Signage for Named Buildings, Facilities, Programs, Centers, etc.
POLICY: 2.4.2.5
Effective Date: 05/15/2015
Last Updated: 04/14/2017
Policy Owner: Scott, Brandon

At such time after a naming has been approved, appropriate signage recognizing such naming shall be put in place. Such signage shall be consistent with the master plan for the University of Georgia and Board of Regents policy. No signage shall be approved, and /or erected that is in contravention of Board of Regents policy.

Named Faculty
POLICY: 2.4.2.6
Effective Date: 01/10/2004
Last Updated: 04/14/2017
Policy Owner: Scott, Brandon

To establish an endowment for a faculty position, a formal written agreement between the donor(s), the University and any Foundation managing the endowment must be executed which outlines the objectives of the endowment fund. In establishing a named endowment fund, the principal must be sufficient to meet the stated objectives of the endowment agreement. Minimum Endowment Requirements are attached at Appendix A.

Final authority to establish a Specially Designated Faculty Position rests with the Board of Regents. In order to establish a Specially Designated Faculty Position, recommendations for these positions must be made to the Board of Regents. These recommendations shall be made through the Chancellor to the Board. The recommendations will be referred to the Finance and Business Operations Committee and the Education, Research and Extension Committee for their review before the final action of the Board.

No endowed chair, professorship or fellowship will be established or announced without prior approval of the Board of Regents, and no initial appointment will be made to a chair, professorship or fellowship without prior approval by the Board.

Once a named faculty endowment position is approved by the Board of Regents, it is customary to have a ceremony or event announcing and celebrating such naming. Such recognition ceremonies or events are of institutional and Board of Regents interest and must be handled in an appropriate manner. Notice must be given to the Vice President for Development and Alumni Affairs before any such recognition event is scheduled or planned to assure institution wide coordination. The Chancellor and the members of the Board of Regents shall be notified as early as is practicable of any planned event or ceremony recognizing a named faculty position.

 

Other
POLICY: 2.4.2.7
Effective Date: 01/01/2004
Last Updated: 04/14/2017
Policy Owner: Scott, Brandon

When it appears that a contribution to benefit the University of Georgia will result in a request to name a college, school, department, program, center, etc., the Central Development Office shall be notified. A profile of the donor(s) and those being honored if not the donor(s), the area of interest with any proposed stipulations, and information about how the gift will be paid should be provided with the notification.

After review by the Central Development Office, the information will be forwarded to the Vice President for Development and Alumni Relations. The Vice President for Development and Alumni Relations will discuss the potential naming with appropriate University officials including the President and Cabinet. After internal approvals, the President will submit the proposed naming of a college or school to the Chancellor of the Board of Regents or his designee, who will then submit the recommendations to the Board of Regents for their approval.

The President and Cabinet will approve the naming of programs, centers, etc.

If the related gift is accepted and managed outside of the University, then upon written commitment by the donor(s) and approval of the Board of Regents, if required, the Board of Trustees of the managing entity will be notified of the naming.

Once a naming is approved by the Cabinet and the Board of Regents (if required), it is customary to have a ceremony or event announcing and celebrating such naming. Such recognition ceremonies or events are of institutional and Board of Regents interest and must be handled in an appropriate manner. Notice must be given to the Vice President for Development and Alumni Relations before any such recognition event is scheduled or planned to assure institution wide coordination.

 

Removal
POLICY: 2.4.2.8
Effective Date: 01/01/2004
Last Updated: 04/14/2017
Policy Owner: Scott, Brandon

Unfortunately, there may be situations under which a name already associated with Buildings, Facilities, Streets, Programs, Centers, etc. may need to be removed. In these situations, the final authority for the decision to remove the name rests with the entity that initially had authority to associate the name.

Buildings, Facilities, and Streets
POLICY: 2.4.2.8.1
Effective Date: 01/01/2004
Last Updated: 04/14/2017
Policy Owner: Scott, Brandon

As authority to name buildings, facilities and streets rests with the Board of Regents of the University System of Georgia, so does the authority and responsibility to remove a name. The following policy shall apply to the removal of a name from all physical facilities and streets on all campuses within the University of Georgia.

Circumstances may dictate that the parameters under which a name was bestowed on a building, facility or street within the University of Georgia have changed to the extent that consideration must be given to removing the name. As the naming honor is based on a flexible standard regarding "outstanding service to the University of Georgia, to the nation, or to society," new information may become available that changes the complexion of the original decision. This new information may include, but not be limited to, the failure of a financial commitment to be satisfied or the reemployment of an individual whose name is on a building, facility or street. The new information also may cover certain personal aspects of an individual or corporation for which a building, facility or street is named.

As these cases are extremely sensitive, it is the policy of the University of Georgia to judge each naming removal situation on its own merits. No decision shall be made without taking into account all of the facts that are relevant to the decision. The President of the University of Georgia shall endeavor to ensure that the removal of the name is consistent with the interests of the University of Georgia and the University System.

Procedure
POLICY: 2.4.2.8.1.1
Effective Date: 01/01/2004
Last Updated: 04/14/2017
Policy Owner: Scott, Brandon

 

When it appears that there may be reason to consider the removal of a name at the University of Georgia on a building, a facility or a portion of a facility or a street, the Vice President for Development and Alumni Relations should be notified. The original naming history and all salient circumstances surrounding the recommendation of the removal of the name shall be provided to the Vice President for Development and Alumni Relations.

The Vice President for Development and Alumni Relations will discuss the removal of the name with appropriate University officials including the President and Cabinet. In the case of a building, facility or street, after internal approvals, the President will submit the proposed removal of the name to the Chancellor of the Board of Regents or his designee, who will then submit the recommendations to the Board of Regents for their approval.

The President and Cabinet will approve the removal of a name from portions of facilities.

 

Other
POLICY: 2.4.2.8.2
Effective Date: 01/01/2004
Last Updated: 04/14/2017
Policy Owner: Scott, Brandon

 

When it appears that there may be reason to consider the removal of a name at the University of Georgia from a college, school, department, program, center or other naming within the University of Georgia, the Vice President for Development and Alumni Relations should be notified. The original naming history and all salient circumstances surrounding the recommendation of the removal of the name shall be provided to the Vice President for Development and Alumni Relations.

The Vice President for Development and Alumni Relations will discuss the removal of the name with appropriate University officials including the President and Cabinet. In the case of a college or school, after internal approvals, the President will submit the proposed removal of the name to the Chancellor of the Board of Regents or his designee, who will then submit the recommendations to the Board of Regents for their approval.

The President and Cabinet will approve the removal of a name from a department, program, center or other naming not otherwise covered under this section.

 

Gift and Other Income Deposits
POLICY: 3
Effective Date: 01/01/2004
Last Updated: 04/14/2017
Policy Owner: Scott, Brandon

The Office of Gift & Alumni Information Management serves as a central location to record all private gifts/philanthropic grants in support of The University of Georgia. More specifically this includes the various schools and college units, The University of Georgia Foundation (UGAF), the UGA Research Foundation (UGARF), the Bursar's Office, Contracts & Grants, Botanical Gardens, 4-H Foundation, Georgia Museum of Art, Athletics Association, and all other University constituent organizations. Such support may come from alumni, friends of The University of Georgia, corporations, foundations, and associations. A gift/philanthropic grant may be in the form of a cash gift, in-kind gift, pledge to pay, or a planned (deferred) gift. It is important that all private non-contractual gifts received or awarded to the University be reported to the Office of Gift & Alumni Information Management upon receipt. Timely and accurate notification of such gifts is necessary for both reporting and receipting purposes.

Other Income
The Office of Gift & Alumni Information Management is also the central depository to record all income related to fundraising events associated with the Office of Development and other non-gift revenue to the foundations. This includes payments for event registrations, purchase of merchandise, rent income, etc. All such income is deposited and recorded by this office.

Reporting
The Office of Gift & Alumni Information Management is responsible for all gift reporting for The University of Georgia. Reports include: 1) annual Voluntary Support of Education Survey (VSE) for the Council for Aid to Education (CAE), 2) monthly Support of the University Report, 3) Weekly Gift Report and 4) weekly Departmental Income Summary reports. The monthly Support Reports and the Weekly Gift Reports are used by UGA administrators to monitor the progress of annual University-wide fundraising efforts. The weekly Departmental Income Summary reports are mailed to the various benefiting units to assist with personal acknowledgements to their donors. The VSE is used by both the Georgia Board of Regents (to assess and compare the fundraising results at and among institutions within the University System of Georgia) and by the Council for Aid to Education (CAE) for comparison with other member institutions. The Office of Gift & Alumni Information Management also performs a review of any reports which reflect giving - whether for internal staff purposes or for use by outside entities.

Reporting of Gifts and Grants
POLICY: 3.1
Effective Date: 01/01/2004
Last Updated: 04/14/2017
Policy Owner: Scott, Brandon

The Office of Gift & Alumni Information Management is responsible for recording all gifts to The University of Georgia.  All units receiving gifts or non-exchange transactions should send the appropriate supporting documentation to Gift & Alumni Information Management for proper recording upon receipt.  This ensures timely entry and reporting of all gifts given to The University of Georgia.

Gift/non-exchange Requirements

Whether a gift is in the form of cash, personal property, a pledge to pay, or planned (deferred),  there are five essential requirements:

  1. Donative Intent.
  2. Consistent with the mission of the University.
  3. Private Source - Only gifts from private, non-governmental sources should be reported. 
  4. Delivery & Acceptance.
  5. Deposit Requirements must be met.

Donative Intent

The gift should be complete, voluntary, and unconditional.  The gift must be intended for public benefit rather than for private interest.  The donor must relinquish control over the gifted item in order for us to fulfill the mission of the University through the use, dissemination, or other disposal of the gift.  Furthermore, a donor can not unduly restrict the use of a gift.  A contribution for a specific project, which is consistent with the mission of the University, would generally be allowed.  This is in contrast to a contract (i.e. exchange transaction) which is a written, often negotiated, agreement between the institution and the awarding agency and is enforceable by law.  Responsibility under a contract normally involves the generation of some tangible product or service, such as a report of research, often for the exclusive or proprietary use of the contracting agency and subject to certain standards of performance and the expectation of economic benefit on the part of the grantor.

Consistent with the mission of the University

All gifts must be consistent with the University's mission.  In brief, the University's mission is the pursuit of excellence in teaching, research and public service.

Private Source

When reporting charitable contributions, a differentiation must be made between private (non-government sources) gifts and grants.  For management reporting purposes only private gifts/grants are to be reported.  Private gifts/grants may be awarded on the basis of an unsolicited proposal.  They may be based on line-item budgets submitted to the awarding agency and may involve the institution in at least the responsibility of periodic and final reports on the uses made of the funds.  A private grant, like a gift, is bestowed voluntarily and without expectation of any tangible compensation; it is donative in nature.

Delivery & Acceptance

Delivery of the gift by the donor or representative to the donee and acceptance of the gift by the donee.  In other words, an asset must change hands from the donor to a donee.

Deposit Requirements Must be Met

The gift must be able to be received by or deposited with the UGA Foundation, the University, or a University related entity. The following may not be deposited with the UGA Foundation, they must be deposited with the University Finance and Administration Office in a University account:

  • any checks made payable to The University of Georgia or a unit thereof which does not have supporting documentation requesting donation to the University of Georgia Foundation;
  • any funds which are received in accordance with the terms of a contract, grant, or other agreement for the performance of services or any other expenditures of funds by a University unit; and
  • unrestricted gifts designated to benefit the University of Georgia or a unit thereof.

Any checks made payable to The University of Georgia or a unit thereof cannot legally be deposited in a non-University of Georgia account.

The following must be deposited with the Office of Gift & Alumni Information Management in a UGA Foundation account:

  • any checks made payable to the University of Georgia Foundation;
  • any checks made payable to The University of Georgia or a unit thereof which has supporting documentation requesting donation to the University of Georgia Foundation;
  • any funds which are received with a solicitation requesting payment be made to the University of Georgia Foundation; and
  • unrestricted gifts designated to benefit the University of Georgia Foundation.

Any checks made payable to the University of Georgia Foundation cannot legally be deposited in a University of Georgia account.

Credit Date of Gift
POLICY: 3.1.1
Effective Date: 01/01/2004
Last Updated: 04/14/2017
Policy Owner: Scott, Brandon

Important Note:  All gift receipts from the Office of Gift & Alumni Information Management will reflect the processing date and not the credit date of the gift. The date used for tax purposes is at the discretion of the donor and/or his financial advisor.   The credit date, which is used for recognition purposes in the gift database, is based on various criteria, depending on the type of gift and the form of delivery as outlined below:

For cash/check:

  1. If by mail, the date in which the check enters into the United States Postal Service or delivery system.
  2. If by Web site, the date in which the electronic funds transfer is approved by the donee's bank.
  3. If hand delivered, the date received at the Office of Gift & Alumni Information Management.

For Credit Card Transactions:

  1. If by mail, the date in which the credit card company approves the charge.  Please note: this does differ from checks sent by mail which are considered received when put in the mail.
  2. If by Web site, the date in which the credit card company approves the charge.

For marketable securities:

  1. If the stock is a DTC transaction, the date the stock is recorded to our account.
  2. If the stock certificate is in the name of the Foundation, the date the certificate was issued.
  3. If the stock certificate is delivered and is in the name of the donor, the date the irrevocable stock power is signed.

For personal or tangible property:

The date in which a properly executed deed of gift, warranty deed or other legal instrument transferring ownership is either recorded or delivered to a representative of the University of Georgia or the UGA Foundation

Gifts for Current Spending from Endowments
POLICY: 3.1.2
Effective Date: 11/01/2008
Last Updated: 04/14/2017
Policy Owner: Scott, Brandon

Gifts to an endowment which the donor intends to be available for spending must be brought to the attention of the Office of Gift & Alumni Information Management.  In order to ensure proper processing, please use the checklist below:

  1. The donor must be the one requesting the use of their gift for current purposes.  Unless we have something in writing from the donor to indicate otherwise, the assumption is that a gift made to an endowed fund is intended to be applied to the corpus of the fund.
  2. Bold or highlight "current year spending" on the transmittal form
  3. If a gift (or portion thereof)  to an endowed fund is intended for current year use, an email from the  Development Officer or Business Manager is required to be sent to the following:
    1. Gift & Alumni Information Management (gifts@uga.edu)
    2. Expenditure Control (askfsap@uga.edu)
Matching Gifts
POLICY: 3.1.3
Effective Date: 01/01/2004
Last Updated: 04/14/2017
Policy Owner: Scott, Brandon

Many corporations have donation programs through which the corporation will supplement gifts made by their employees to educational and other non-profit organizations. These gifts from corporations are called matching gifts. They are generally made in a fixed ratio to the gifts of the employee, i.e., 1:1, 2:1, etc. on an annual basis. UGA encourages its alumni and friends to avail themselves of their employer's matching gift program. UGA also encourages donors to examine carefully the guidelines established by their company and to adhere to these guidelines.

Matching Gift Guidelines

The University of Georgia will strictly adhere to the matching gift guidelines of each employer and to the policies that each company has established for its employees. When there is an ambiguity in the program concerning any specific gift, the Office of Gift & Alumni Information Management will consult directly with the company for a correct interpretation of its policy, and will abide by the interpretation provided by the company.

By virtue of the completion of the matching gift request and submission of this request to the company, UGA is confirming that the donation received from the employer will be committed to the educational, research, or community service mission of the University. Where an individual makes payment for the services of the institution (for example, tuition and fees, tickets to sporting events, etc.) or where such services and benefits are provided to the donor or family members in exchange for the gift, UGA will not submit a matching gift form for that gift.

Office of Gift & Alumni Information Management Responsibility

To ensure consistency and integrity in its administration of all donor contributions for company matching gifts, UGA has designated the Gift & Alumni Information Management Office to be responsible for handling matching gift affairs. The Office of Gift & Alumni Information Management will:

  1. Review and verify all donor contributions for which matching gifts are requested to ensure that they conform with the guidelines for donations, with respect to the stated company policy and the designated purpose of the gift.
  2. Maintain records of donor contributions and matching gifts under audit control so that there is a clear record of the individual's dollar contribution, the purpose for which the donation is made, and the related company's matching gift program guidelines. Matching gifts are credited to the gift record of the donor. They can be identified on the ASCEND system.
  3. Sign and transmit all matching gift requests, thereby ensuring consistency and control in complying with company regulations.
  4. Be available and responsive to questions from participating companies concerning transactions and acknowledgment of gifts to donors.
Written Acknowledgement and Receipt of Gift
POLICY: 3.1.4
Effective Date: 01/01/2004
Last Updated: 04/14/2017
Policy Owner: Scott, Brandon

The Office of Gift & Alumni Information Management will send a printed acknowledgement and gift receipt via mail upon the entry of each gift into our system.  This policy is to ensure donors receive prompt receipting of their gift for tax purpose, to verify we have correctly placed their gift, and to ensure the proper name is used on any honor roll which may follow the gift.

All continuous or monthly contributions, including payroll deductions, will be receipted by the Office of Donor Relations in a cumulative summary for the entire calendar year by January 31st of the following year.

The acknowledgement will include the following:

  1. Name of the organization donated to
  2. Amount of cash contribution (applies to cash, check, EFT, or credit card)
  3. For gifts of tangible property and real property, the gift receipt will only state a description of the gift, it will not state the value of the gift
  4. For gifts of stock, the gift receipt will include a description of the stock received, date received, high and the low value on the day we received them, and a value we use for internal purposes only
  5. Statement that no goods or services were provided by UGA in return for the contribution, if that was the case
  6. Description and good faith estimate of the value of goods or services, if any, that UGA provided in return for the contribution (see Disclosure Requirements for Quid Pro Quo Contributions)
Quid Pro Quo Contributions
POLICY: 3.1.5
Effective Date: 08/01/2008
Last Updated: 04/14/2017
Policy Owner: Scott, Brandon

A "quid pro quo" contribution is one made partly as a contribution and partly in consideration for goods and services provided to the donor by the donee organization.  A donor may only take a charitable contribution deduction to the extent that his/her contribution exceeds the fair market value of the goods or services   received in return for the contribution; therefore, donors need to know the value of the goods or services.

Duties of the Office of Gift & Alumni Information Management

When a donor reaches $1,000 in fiscal year-to-date taxable credit, the donor's gift receipt will contain the following verbiage to disclose the fair market value for the Celebration of Support dinner and the annual Presidents Club reception.

As a result of your contribution, you may be invited to the Celebration of Support dinner event and/or the annual Presidents Club reception, which have estimated values of {estimated fair market values for each event will be provided} per person respectively in goods or services.  Please know that you will have the opportunity to decline these benefits, or to provide personal payment for the benefit received if you prefer.  If any other benefit follows as a result of your contribution, you will be notified of its fair market value.  We are providing this information to you in accordance with IRS guidelines.

Unit Responsibilities for Hosting Events

This applies to school/college events where a donor's annual giving has qualified him or her to attend free of charge.  It does not apply to invitations for events that charge for attendance.  It also does not apply to donors invited on the basis of cumulative giving over multiple years (historical giving) or planned gifts that have not been received.

The following language should be included on all invitations to events based on giving, with the value and contact information to be completed by the school or college:

In accordance with IRS guidelines, we are notifying you that the estimated value of attendance at this event is $XX.XX per person, and is a benefit resulting from your annual charitable contribution.  You may decline this benefit if you choose by calling (706) 542-XXXX or by emailing xxxxx@uga.edu, or you may make a non-tax deductible payment in that amount.

Per IRS Publication 526, the tax-deductible amount of a donor's gift is reduced by the fair market value of any resulting benefits, and the charitable organization is responsible for disclosing these values to the donor.  The donor should be given the opportunity to decline the benefit to maintain the full tax-deductibility of their gift, or alternatively, the donor may make payment for the benefit and thus take full tax-deductible credit for the original gift.  By including the above language, we have met all of those requirements.

Please forward to the Office of Gift & Alumni Information Management a sample invitation and the final list of invitees prior to each recognition event.

Fair Market Value (FMV) is based on a reasonable estimate of what the donor would expect to pay to receive similar benefits and/or privileges unrelated to their charitable giving.  Assuming the event is comparable to other area events (e.g. theatrical, musical or athletic performances) for which admission charges already exist, those established charges should be used to determine the fair market value (i.e. non-tax deductible portion) of admission.  Where the event has no such counterpart a reasonable estimate of the benefit received still must be determined.  The value of food, beverages and/or entertainment are examples of benefits to be considered.  Note:  Fair Market Value is not necessarily based on the actual or projected cost of the event, particularly when the event is sponsored in whole or in part by vendors.  The savings to the organization hosting the event has no bearing on the benefits received by the participants.

An account administrator must not be able to derive any direct benefit from a contribution they make.  If the account administrator receives a payment from the account he or she has contributed to, and it is deemed to be a "private benefit," the gift will be disqualified (per Internal Revenue Code Section 170(c)(2)(c)).  The Account Administrator cannot be the major donor to an account for which they are an authorized signer.

Thank You Letters and Honor Rolls
POLICY: 3.1.6
Effective Date: 01/01/2004
Last Updated: 04/14/2017
Policy Owner: Scott, Brandon

A gift receipt or acknowledgement required to satisfy the IRS requirements should not be confused with the acknowledgement of specific kinds and levels of giving.  An acknowledgement is a personalized thank you and is prepared for all gifts of $10,000 and greater.  The Donor Relations and Stewardship Unit is responsible for the acknowledgement letters.  A report is provided each day that lists the donors and gifts of $10,000 or more.

Deans, directors, department heads, and chairmen of all divisions will have the opportunity to write to all donors who support their respective areas.  The Income Summary report is sent out each week via e-mail with the pertinent information, and departments are strongly encouraged to establish acknowledgement procedures.

Changing Donor Designation
POLICY: 3.1.7
Effective Date: 01/01/2004
Last Updated: 04/14/2017
Policy Owner: Scott, Brandon

The changing of a gift designation is discouraged and is not in keeping with IRS rules. 

NOTE: A request to return a gift to a donor is generally refused. By definition, a gift is donative in nature and there are no conditions or restrictions on the use of the funds except that they may be used to benefit a general or specific area or endeavor.

From time to time, a donor, having previously made a gift to a designated area, asks that the gift's designation be changed. If gift monies have already been deposited, it is asked that the donor state in writing (to the Office of Gift & Alumni Information Management) that he or she wishes to withdraw the gift and distribute it differently. This is usually allowed within one week of the gift having been made. The staff of the Office of Gift & Alumni Information Management, with the consent of all the following: the Dean, Director or Vice President, will make the appropriate accounting corrections to change a gift. This type of change is discouraged whenever possible, particularly if the change is from one benefiting area to another.

If a donor who has previously made a pledge to a designated area within the University and wishes to change a pledge, he or she must submit a letter or other written document explaining the desire to change. The Office of Gift & Alumni Information Management will notify the appropriate University unit of the new pledge and indicate on the existing pledge that a substitute pledge has been made.

Memorial and Honorary Gifts
POLICY: 3.1.8
Effective Date: 01/01/2004
Last Updated: 04/14/2017
Policy Owner: Scott, Brandon

UGA will accept donor gifts made in remembrance of deceased family members, friends or loved ones (memorial gifts) as well as those gifts made in honor of living individuals (honorary gifts). Memorial gifts are often made in response to announcements in obituaries or memorial service programs. Honorary gifts are often made in recognition of personal/professional accomplishments or important life occasions such as birthdays or retirements.  

To promote proper recording and stewardship such gifts should be forwarded directly to the central Office Gift & Alumni Information Management. All gifts made in memory will be deposited into the general fund for the various schools, colleges, and units within the University.  Gift & Alumni Information Management will earmark these funds so the gifts that were donated to the memorial may be tracked.  After one year (unless the minimum endowment is reached earlier) if the minimum endowment for the memorial is met, Financial Services, at the request of the school, college, or unit, will proceed with setting up the endowed fund in the name of the deceased.  If the memorial has not met the minimum for an endowed fund after one-year, all the proceeds from the memorial will stay in the general fund and support the school, college, or units need, as determined by the Dean, Director, or Vice President. In many instances, however, such gifts are received by the various schools, colleges, and units within the University. When received by a unit other than the Office of Gift & Alumni Information Management, the gift and any accompanying documentation should be transmitted to the Gift & Alumni Information Management Office as a "memorial" or "honorary gift."

As with other UGA contributions, memorial/honorary gifts may be designated for restricted or unrestricted use by the University.  In some instances, donations may be made to specific funds with the intent that the donations be used for a special, one-time purpose.  UGA has the capability to track such contributions and will follow all known intentions in such cases.  Memorial gifts and honorary gifts may be made via cash, check, credit card, stock, or any other means approved by the University.

Processing
POLICY: 3.1.8.1
Effective Date: 01/01/2004
Last Updated: 04/14/2017
Policy Owner: Scott, Brandon

When processing memorial and honorary gifts, the Office of Gift & Alumni Information Management will assign an additional designation of "M" or "H" to each such gift received.  Such designations will permanently identify the contribution as having been made in memory, or in honor, of the individual(s) designated.  Should the memorialized or honored individual not be found on the ASCEND Gift & Alumni Information Management system, additional gift text indicating the name(s) of the individual(s) will be entered into the system.  As with all other types of gifts, any correspondence or gift-backup associated with a memorial/honorary gift should be transmitted to the Office of Gift & Alumni Information Management. This documentation is especially important in properly stewarding gifts of this type.

Receipting, Acknowledgement, Notification
POLICY: 3.1.8.2
Effective Date: 01/01/2004
Last Updated: 04/14/2017
Policy Owner: Scott, Brandon

Memorial

The Office of Gift & Alumni Information Management will provide gift receipts for all memorial gifts received. These gift receipts will follow the same format as other gift receipts, with the exception that receipts for memorial gifts will feature an additional field indicating the name(s) of the individual(s) being memorialized. In addition to the gift receipt, each donor will receive an enhanced memorial gift acknowledgement from the Office of Donor Relations and Stewardship. These acknowledgements will confirm that a family member has been notified of the donor's gift and will include the name(s) of the individual(s) memorialized, the fund to which the gift was credited, the name and address of the family contact, and the toll-free contact number for the Office of Donor Relations and Stewardship. A corresponding memorial gift notice will be sent to the designated family contact. This notification will include the name of the individual memorialized, the fund to which the gift was credited, the name and address of the donor, and the toll-free number for the Office of Donor Relations and Stewardship. The family notification further indicates that the donor has been thanked.  Actual gift amounts are not included on the donor's or family contact's enhanced gift notifications. In all instances, the donor's actual gift receipt will indicate the amount contributed.

In the event that a large number of memorial gifts are made in remembrance of any one individual, the Donor Relations/Stewardship unit may provide the designated family contacts with periodic reports providing the donor names and addresses. These reports would be provided in lieu of, or in addition to, the individual gift notifications mentioned above.

Honorary 

The Office of Gift & Alumni Information Management will provide gift receipts for all "honorary" gifts received.  These gift receipts will follow the same format as other gift receipts, with the exception that receipts for "honorary" gifts will feature an additional field indicating the name of the individual(s) being honored. Following a similar process to that outlined above for memorial gifts, each donor will receive an enhanced honorary gift acknowledgement from the Office of Donor Relations and Stewardship. These acknowledgements will confirm that the honoree has been notified of the donor's gift and will include the name of individual honored, the fund to which the gift was credited, the honoree's mailing address, and the toll-free contact number for the Office of Donor Relations and Stewardship. A corresponding honorary gift notice will be sent to the honoree. This notification will include the name of the individual being honored, the fund to which the gift was credited, the name and address of the donor, and the toll-free number for the Office of Donor Relations and Stewardship. The honoree notification further indicates that the donor has been thanked.  Actual gift amounts are not included on the donor's or the honoree's enhanced gift notifications.  In all instances, the donor's actual gift receipt will indicate the amount contributed.

In the event that a large number of honorary gifts are made in recognition of any one individual, the Donor Relations/Stewardship unit may provide the honoree with periodic reports providing the donor names and addresses. These reports would be provided in lieu of, or in addition to, the individual gift notifications mentioned above.

Reporting
POLICY: 3.1.8.3
Effective Date: 01/01/2004
Last Updated: 04/14/2017
Policy Owner: Scott, Brandon

The Office of Donor Relations and Stewardship will, upon request, provide memorial/honorary gift reports to family members, development officers, or campus administrators. Such reports will include the name and address of each donor who received primary gift credit for a contribution made in memory of, or in honor of, the specified individual. Should a large number of memorial/honorary gifts be processed within a concentrated time-frame, this report may be sent to family representatives in lieu of, or in addition to, the individual gift notifications mentioned above.

Development officers and campus administrators may request an additional memorial/honorary report that provides the donor names and actual gift amounts associated with a specified individual. This more detailed financial report is intended for campus use only and is not intended for distribution to family members or other contributors.

Establishing Named Funds
POLICY: 3.1.8.4
Effective Date: 01/01/2004
Last Updated: 04/14/2017
Policy Owner: Scott, Brandon

Should sufficient funds exist, either through the accumulation of numerous smaller contributions or the receipt of several larger gifts, the donor, a development officer, or a campus administrator may request that a permanent fund be established in memory/honorary of the specified individual(s). To establish such a fund, a letter of request must be sent to Lori Fields, External Affairs Office of Gift & Alumni Information Management as soon as such intent is known.   Prompt notification aids in ensuring the proper processing of anticipated memorials/honorary contributions associated with the new fund. 

Gift Reports
POLICY: 3.1.9
Effective Date: 07/01/2005
Last Updated: 04/14/2017
Policy Owner: Scott, Brandon

Description of the Departmental Income Summary Reports

These reports provide information regarding gifts and pledges.  The reports include donor names, addresses, gifts, and pledge amounts as well as any adjustments to the gifts and pledges.  They also include additional information pertinent to the gift (e.g. receipt text, special purpose codes, matching gift expectancies).  These reports also create a .csv file which contains much of the same information as the gift report, but in a mail merge format to simplify the acknowledgement process.

Distribution of the Departmental Income Summary Reports

These gift reports are sent weekly via e-mail to the respective Unit heads or their designee.  Because these reports contain donor information, only three sets of reports are generated and sent to the following representatives: 1) VP/Dean/Director, 2) Department Head and 3) Development Officer.  If one of these representatives would prefer to have their copy sent to another individual, they must make the request in writing and provide the name and email address of that designee.  If additional people need to have this information, arrangements need to be made within the unit to share the files.  This may be accomplished by either forwarding the file or by using a departmental email account which can be shared by those who have been granted appropriate authority.  In order to ensure uninterrupted delivery of these reports, all units are encouraged to keep a valid e-mail contact with the Office of Gift & Alumni Information Management for report distribution.  This means notifying our office of relevant staff/email address changes.  Alternatively, units may opt to establish a departmental email account which could be shared by multiple individuals (if necessary) and would require only a password change whenever there is staff turnover.

Reading the Departmental Income Summary ReportsThis report will be transmitted with a cover sheet entitled "Departmental Income Summary" and identifying the recipient and accounting period.  The report will include separate report for each account benefiting the department for which there have been gifts received. 

Gift Reporting:

  1. Heading - indicates the accounting period covered by the report (i.e. the dates during which the transactions were entered into the system).
  2. Account Number - The account number in the Gift & Alumni Information Management system is an eight-digit number.  "Account number" means the same as "fund number."  The last four digits of the ASCEND account number correspond to the last four positions on the IFAS fund number.
  3. Account Name - same as fund agreement.
  4. Donor Name and Address -name of the individual/corporation who receives the hard credit for the gift and who receives the gift receipt and/or acknowledgement.  If the donor has requested that the gift be anonymous, no additional donor information will appear on the gift report.  You may need to check the ASCEND database or contact the Office of Gift & Alumni Information Management for more details.
  5. Gift Amount  - amount recorded for this gift.  All new gifts that are credited to the account are recorded as a positive amount. 
  6. Kind - indicates the type of gift that has been recorded (i.e. cash, credit card, stock, real property, etc.).
  7. Campaign - indicates the method in which this gift was solicited.  There will always be a three to ten character code entered here with further descriptive detail that follows.  The first two letters identify the campaign; the remaining characters identify the mailing and/or the source document that accompanied the gift. The current campaign codes are:
    1. AF - Annual Fund
    2. TC - Third Century
    3. OA - Other Funding Giving
    4. BC - Bicentennial Campaign

      The appeal codes are for internal use. The detail that may follow identifies the type of transmittal used to send the gift to the Office of Gift & Alumni Information Management or the special campaign used to solicit the gift.
  8. Type - indicates that a matching gift form has been processed and the ratio of the pending company matches to the donor's gift.
  9. Memorial/Honorary - Indicates the gift was given in memory or in honor of someone.  If that individual is on the database, the name will appear following the "In memory of:" or "In honor of:" label.  Otherwise the label will read "Loved One or Friend, Your" and the individual's name will appear in the receipt text.
  10. Spc. Purposes - indicates if the gift was received with special stipulations to restrict the use of the gift to a particular project or program.
  11. Posting Date - indicates the effective gift credit date.  Generally speaking, this is the same as the gift entry date with certain exceptions such as fiscal and calendar year end.
  12. Total Gift Income - total of all gifts received during the accounting period covered by the report.

Gift Adjustments

This section provides all of the same information as the Gift Income section described above.  This could represent a new gift (i.e. originally recorded in the wrong account) but often represents only a minor adjustment to a previously reported gift (i.e. adding a pending match or special purpose code.)

Pledge Reporting:

This section of the report will include any new pledges received or any outstanding pledges for which a current payment has been made. 

  1. Donor Name and Address - the name of the individual/corporation who receives the hard credit for the pledge and who receives the gift receipt and/or acknowledgement.  If the donor has requested this pledge be anonymous, no additional donor information will appear on the gift report.  You may need to check the ASCEND database or contact the Office of Gift & Alumni Information Management for more details.
  2.  Payment  - indicates the amount received this accounting period against an outstanding pledge or a new pledge commitment.
  3. Total Pledge - indicates the total amount pledged.  Only new pledges recorded during the accounting period covered by the report and/or existing pledges for which a payment was received during the same time frame will be listed.
  4. Paid to Date - represents the total amount of payments that has been received since the pledge commitment was made.
  5. Balance Due - indicates the balance remaining on the pledge commitment.
  6. Entered Date - indicates the date the pledge commitment was made (established).
  7. Posting Date - indicates the gift credit date for the most recent payment (made during the accounting period covered by the report).
  8. Mem/Hon - indicates if the pledge was made in memory or honor of someone.  If the person is on the ASCEND database, the name will appear at the bottom of that entry on the gift report, otherwise the literal "Loved One or Friend, Your" will appear.  In this instance you will need to refer to the ASCEND database to determine the name of the individual being honored/memorialized.
  9. S/J - indicates if the gift is made individually or if it is a joint gift (i.e. spouse receives equal credit; recorded as recognition credit).
  10. Campaign - identifies the source of the pledge.
  11. Total Pledge Income - indicates the total payments made to this account for this accounting period.  Also included are payments made through payroll withholding.
  12. Total Income for Period - restates the accounting period with the total of all gifts, gift adjustments, and pledge payments received for this accounting period. 
    PLEASE NOTE: Adjustments often do not represent new dollars and therefore should not be automatically included for reconciliation purposes.
Reporting Pledges
POLICY: 3.2
Effective Date: 01/01/2004
Last Updated: 04/14/2017
Policy Owner: Scott, Brandon

Pledges are commitments to give a specific dollar amount to one or more designated funds within a specified period of time, generally over a span of years. Only pledges of at least $1,000 to be paid in multiple installments will be booked for accounting purposes. Pledges totaling an amount less than $1,000 should generally be considered as annual gifts with an expectation of fulfillment within the same fiscal year the pledge is made. All pledges other than those made via the Annual Giving phone campaign or via our website are required to be in writing.

The following minimum information must exist to substantiate a pledge:

  • the amount of the pledge must be clearly specified;
  • there must be a clearly defined payment schedule or a specified end date;
  • the pledge designation(s) must be identified;
  • the donor may not detail specific contingencies or conditions; and
  • the evidence of the pledge should include words such a "promise," "agree," or "will" rather than "intend," "plan," "hope".
Written
POLICY: 3.2.1
Effective Date: 01/01/2004
Last Updated: 04/14/2017
Policy Owner: Scott, Brandon

The Office of Gift & Alumni Information Management enters pledges into the ASCEND database for written, documented pledges transmitted from the donor.  The amount of the pledge recorded represents only the amount the donor personally plans to contribute.  It does not include any anticipated matching gifts from the donor's employer or any payments which will be made through a donor advised fund.  A donor cannot obligate a company to continue to match his/her gifts.  Therefore, any matching gift revenue that is received will be designated to the same fund(s) the donor has identified and will 'count' toward the donor's support of that particular project or program but will not be applied as a pledge payment.

At the time the pledge is entered into the ASCEND database, an installment schedule, based on the number of anticipated payments and the beginning and end date of the pledge, is established.  Installment information is used to generate pledge aging reports for the Office of Gift & Alumni Information Management use in monitoring the progress of pledges and for writing-off pledges as described in the next section. 

Phone
POLICY: 3.2.2
Effective Date: 01/01/2004
Last Updated: 04/14/2017
Policy Owner: Scott, Brandon

Phone pledges are electronically transferred from the phone-a-thon vendor to the Office of Gift & Alumni Information Management and are recorded in the ASCEND database.  These pledges are held active for approximately eight months.  If not fulfilled within that timeframe, phone pledges are automatically identified as historical.

On-Line
POLICY: 3.2.3
Effective Date: 01/01/2004
Last Updated: 04/14/2017
Policy Owner: Scott, Brandon

On-line pledges are recorded in Ascend based on the information provided on the UGA main giving page by the donor.  The donor must make their first payment on the pledge in conjunction with establishing their pledge.   The donor may choose to make payments monthly, quarterly, semiannually or annually.  Payments may be made via automated credit/debit card charges or bank draft (EFT).  The duration of the pledge may not extend beyond the expiration date on the card used or three years, whichever comes first.  The same rules apply to a pledge made on-line versus a written pledge with the exception of the donor signature and $1,000 minimum.

Acknowledging
POLICY: 3.2.4
Effective Date: 01/01/2004
Last Updated: 04/14/2017
Policy Owner: Scott, Brandon

The Office of Donor Relations and Stewardship will be notified of all new pledges of $10,000 or more and will send a written acknowledgement to the donor.

Reminders
POLICY: 3.2.5
Effective Date: 01/01/2004
Last Updated: 04/14/2017
Policy Owner: Scott, Brandon

All donors with an active pledge(s) will receive a Pledge Reminder generated by the Office of Gift & Alumni Information Management in the month(s) indicated in their original commitment documentation.  The pledge reminder will include the following information relative to his/her commitment:

  • Original Pledge Date,
  • Pledge designation,
  • Original Pledge Amount,
  • Current Pledge Balance,
  • Current Installment,
  • Overage or Shortage from previous payments, and
  • Total Currently Due,
  • Current Constituent Based Director and contact information.

The amount currently due is based on the original payment/reminder schedule that the donor requested when the pledge was established plus any overage or shortage from previous payments.  If payment is not received within three months of the first reminder, a second request reminder will be sent as follow-up.

The Office of Gift & Alumni Information Management will generate pledge reminders each month and perform a quick review in order to identify any anomalies that need to be brought to the attention of Development staff.   They will send an electronic file of each of the applicable reminders to the appropriate constituent based development officer director.  Upon receipt of this file, the Development Officer will have 5 business days to review the correspondence which reflect their contact information for the donor.  They  may:

  • elect to have the Office of Gift & Alumni Information Management send the pledge reminder as-is; then no action is needed  OR
  • elect to not send the pledge reminder at this time; then they must notify Gift & Alumni Information Management at gifts@uga.edu  OR
  • elect to send all pledge reminders out from the unit; then they must notify Gift & Alumni Information Management at gifts@uga.edu and the Office of Gift & Alumni Information Management will send a color PDF version of the document(s).

When the 5 day wait period has elapsed, the Office of Gift & Alumni Information Management will send out all pledge reminders for which no feedback has been received.

Once a pledge has been fulfilled, the outstanding pledge is shown as paid in full.  Any additional contributions to that fund are recorded as outright gifts.

Payment reminders for Annual giving phone campaign pledges are generated by the phone-a-thon vendor; not the Gift & Alumni Information Management Office.  These are automatically managed on a 30-60-90 day cycle.

Monitoring
POLICY: 3.2.6
Effective Date: 01/01/2004
Last Updated: 04/14/2017
Policy Owner: Scott, Brandon

Both the Office of Gift & Alumni Information Management and Office of Development will monitor formal pledges made to UGA. Following the formal establishment of a pledge, it may be deemed necessary to alter the original terms of the commitment. In such instances, the installment schedule, installment amounts, and/or overall pledge amount may be modified with some form of written correspondence with the donor. In some cases, an entire pledge or a portion of a pledge may be written off if requested by a donor or deemed necessary by the Office of Donor Relations and/or the Office of Development. Pledges resulting from phone campaigns will be written off automatically two months after the end of the established fiscal year. The following policies apply to larger, multi-year pledges.

Pledge Monitoring

  1. The Office of Gift & Alumni Information Management will produce a quarterly report for all pledges 3 months past due. The pledge installment profiles found on the reports will be sorted by account and will be grouped under the appropriate school, college, or unit constituency area. The reports will be distributed to the unit-based development officers for their review. A comprehensive copy of the report, encompassing all constituency areas, will be forwarded to the Senior Director for Constituent-Based Programs, the Associate Vice President for Development, the Executive Director of Gift and Estate Planning, the Senior Director of Leadership and Major Gifts, the Senior Director of Annual and Special Gifts, and the Executive Director of Donor Relations and Stewardship.
  2. The expectation is that the various development officers will review the past due pledge(s) and take the most appropriate course of action. In some instances, the development officer may contact the donor in order to ascertain current intentions. All follow-up conducted on these pledges should be routed through the Office of Gift & Alumni Information Management and they will update the pledge.  
Modification
POLICY: 3.2.7
Effective Date: 01/01/2004
Last Updated: 04/14/2017
Policy Owner: Scott, Brandon

Should a donor indicate that an existing pledge requires modification, a written confirmation outlining the altered conditions, such as changes in pledge period, installment amount, or fund designation, must be forwarded to the Office of Gift & Alumni Information Management. Documentation relating to minor alterations may originate from either the donor or the development officer. No significant alterations will be made, however, without receipt of appropriate documentation from the donor. Staff from the Office of Gift & Alumni Information Management will be responsible for making all necessary modifications and ASCEND entries relating to requested pledge alterations.

Write-off
POLICY: 3.2.8
Effective Date: 01/01/2004
Last Updated: 04/14/2017
Policy Owner: Scott, Brandon

  1. If deemed appropriate by the Office of Donor Relations and/or the Office of Development, the Office of Gift & Alumni Information Management may terminate a donor's pledge. If requested, an entire pledge balance, or the remaining portion of a pledge, may be written off. Such requests may originate with either the donor or a development officer. The Office of Donor Relations and/or the Office of Development will accept written write-off requests and will coordinate with the Office of Gift & Alumni Information Management on implementing the write-off. A request must be in writing and should include a brief statement of justification.
  2. All pledges provided by the Office of Gift & Alumni Information Management to the Office of Development on the quarterly monitoring report will be written off before the end of the fiscal year of the report unless the Office of Gift & Alumni Information Management is notified that the pledge is still collectable.
  3. Pledge write-offs associated with previously assigned naming opportunities will be handled in a manner appropriate to the particular pledge, and on a case-by-case basis, initiating with the Gift Acceptance Committee as these situations may involve Regents policies and procedures as well as amendments and/or adjustments to financial statements, bond issuances, etc.
Fundraising and Events
POLICY: 3.3
Effective Date: 01/19/2011
Last Updated: 04/14/2017
Policy Owner: Scott, Brandon

This section is maintained by the Office of Development (706) 542-8176 and the Office of Gift & Alumni Information Management (706) 542-5787.

Event Approval
POLICY: 3.3.1
Effective Date: 01/11/2011
Last Updated: 04/14/2017
Policy Owner: Scott, Brandon

All events that will have revenue processed through the University of Georgia Foundation are subject to this policy.

Events with revenue processed through the Foundation usually include business related events sponsored by UGA units/departments for donor or alumni activities. Conversely, for academic or professional development events or any event where expenses are paid with UGA funds, the event revenue should be deposited at UGA. The Foundations may support these events by transferring funding to the appropriate UGA account.

For any event falling under this policy, an approved Event Approval Form should accompany all Foundation deposits.

PROCEDURE:

  1. Prior to the submission of any deposits or disbursement requests, an Event Approval Form should be completed and forwarded to the External Affairs Office of Gift & Alumni Information Management. Event forms require the signature of the UGA unit's Vice President, Dean, or Director. Signed forms can be faxed, emailed, or sent via Campus Mail. Please allow 5 business days for processing once received by Gift & Alumni Information Management.
  2. The Offices of Gift & Alumni Information Management and Financial Accounting will determine if the event is approved for processing through the Foundation. Financial Accounting sends notification to the coordinator of the event outlining the reporting and accounting requirements.
    1. If the event meets the IRS definition of a fundraising event, the event is subject to the Foundations' Fundraising Event Policy.
    2. If the event is not a fundraising event, notification of approval will be sent to the coordinator of the event.
      1. An approved Event Approval Form should accompany all and deposits related to the event.
      2. All revenues and expenses for an event should be processed to/from the same Foundation account.
      3. For each type of other income (sale of merchandise, registration, etc.), please identify the type of revenue by attendee name and amount. PLEASE NOTE: Sale of merchandise requires a separate approval form.

If you have any questions on whether a specific event will be considered acceptable income for the Foundations, please contact the Office of Gift & Alumni Information Management.

Fundraising Events
POLICY: 3.3.1.1
Effective Date: 01/01/2004
Last Updated: 04/14/2017
Policy Owner: Scott, Brandon

The IRS defines a fundraising event as any event having the primary purpose of raising funds and requires that charitable organizations identify and report all fundraising event income. This policy is intended to aid in compliance with the IRS requirements. The Office of Gift & Alumni Information Management will determine whether each event is a fundraising event based on the information submitted during the event approval process. If an event is determined to be a fundraising event, it requires additional approval from the Vice President for Development and Alumni Relations and is subject to the additional requirements in this policy. Written approval is needed before proceeding with the event, and should be obtained as early as possible during the planning stages of any event.

If the ticket price of attendance at an event contains a gift portion, it is a requirement to inform each individual invited of the actual fair market value of attending the event. The donation credit is the difference between the actual value of attendance and the ticket price.

If a charitable auction is part of the fundraising event, then additional guidelines apply. Please see the Charitable Auction Policy.

An approved Event Approval Form should accompany all check requests and deposits submitted for a fundraising event.

PROCEDURE:

  1. At least 60 days prior to a fundraising event, an Event Approval Form should be completed and forwarded to the Development and Alumni Relations' Office of Gift & Alumni Information Management. Signed forms can be faxed, emailed, or sent via Campus Mail. Event forms require the signature of the UGA unit's Vice President, Dean, or Director.
    1. The Office of Gift & Alumni Information Management will forward to the Vice President for Development and Alumni Relations for approval.
    2. Upon SRVP approval, the Office of Gift & Alumni Information Management will forward the documentation to Financial Accounting for further processing and the UGA unit will be notified of SRVP approval.
  2. A sample of the invitation, if not previously provided, should be forwarded to the Office of Gift & Alumni Information Management for review. The review is required to ensure that the invitation includes the necessary disclosures required by the IRS: The disclosures requirements are:
    1. value of attendance
    2. gift amount (if needed)
  3. Financial Accounting will send a memo to the coordinator of the fundraising event outlining the reporting and accounting requirements. These requirements include:
    1. The execution of an "Indemnification and Hold Harmless" agreement for any fundraising event held off campus.
    2. The submission of a budget for the event.
    3. The establishment of a separate "fundraising" account in the foundation for capturing the revenues and expenses associated with each fundraising event. The IRS requires a separate accounting for each fundraising event which has gross revenues over a certain threshold.
    4. Funding to pay costs "up front" which may be transferred from a discretionary fund within the same foundation to the fundraising account.
      1. The UGA unit will indicate the amount of seed money to be transferred to the new fundraising account. Please contact Financial Services for assistance at 542-6669.
      2. All expenses and revenues associated with the fundraising event will be processed through the fundraising account.
    5. Transmission of deposits to the Office of Gift & Alumni Information Management.
      1. Each deposit should indicate how much is attributable to "other income" (actual cost of event) and how much is considered a "charitable gift contribution" (the amount in excess of cost).
      2. For each type of other income (sale of merchandise, registration, etc.), please identify the type of revenue by attendee name and amount.
      3. For each contribution, the attendee's name and complete address must be included.
    6. Final verification of event accounting:
      1. When the event is completed and all revenue and expenses have been processed, the event coordinator should provide verification of accounting and the request to transfer proceeds to Financial Accounting. (Debbie Chupp at dchupp@uga.edu or 706-542-6669)
      2. The coordinator should verify to Financial Accounting that all revenue and expenses have been processed and that all were posted to the fundraising event account.
      3. The request to transfer proceeds to the benefitting fund must be approved by the Dean or Director with signature authority for the School/College's accounts.
Charity Auction
POLICY: 3.3.1.2
Effective Date: 01/01/2004
Last Updated: 04/14/2017
Policy Owner: Scott, Brandon

Charitable auctions are sometimes held in conjunction with fundraising events. Auctions require additional reporting for gifts and other revenues generated. Both the donor and the purchaser of an auction item could possibly receive gift credit. Additional tax requirements also apply.

  1. State sales tax will be applied to any item sold at auction.
    1. Per Georgia state law, the applicable sales tax for each item sold at auction will be charged back to the appropriate Foundation fund. Please note that Foundation funds cannot be used to purchase items for auction, thus sales tax cannot be paid at the point of purchase and must be remitted upon sale.
    2. Sales tax is applicable to tangible real or personal property and services e.g. artwork, jewelry, photography, catering as well as items such as trips, hotel stays, etc. However, intangible items such as a "celebrity presence" are not taxable.
  2. Income received from an auction is considered a result of fundraising efforts. This is relevant to our tax treatment of the income received at auction. The University of Georgia Foundation does not consider the net revenue taxable for unrelated business income tax (UBIT) purposes.
  3. Adequate and correct information identifying the donors, purchasers, and items at the auction is necessary. Please make sure the following are included for both the donors of auction items and the purchasers of auction items:
    1. Name
    2. Address
    3. Ascend ID if applicable
    4. Description of item purchased/donated
    5. Fair Market Value of item purchased/donated (only if openly declared)
    6. Purchase price (Winning Bid)

There are two ways to evaluate the charitable gift aspect of auction items: Fair Market Value Declared and Fair Market Value Not Declared. Both the donors and the purchasers of auction items will be affected by this decision. Please consider the following points when planning a charitable auction.

Fair Market Value (FMV) Declared:

To consider an auction item as Fair Market Value Declared, the value must be openly stated in writing to the purchaser before the auction begins. The value could be listed in a pamphlet given to all attendees of the auction, announced by an auctioneer prior to bidding, or it could be listed on a place card or bid sheet next to the auction item on display. Declaring the FMV will impact the charitable deduction allowed for the donor of the item, as well as the purchaser of the item. Please be sure to provide the FMV when submitting paperwork to the Office of Gift & Alumni Information Management in order to grant the appropriate charitable deductions.

Special Considerations for Auctions with FMV Declared:

  1. Persons who donate an item to be auctioned are entitled to a charitable deduction of the FMV of the donated item. The IRS defines the FMV as the price that particular item would sell for on the open market. There are exceptions and donors should consult with a tax professional prior to making any gifts.
    1. The FMV is equal to the merchant suggested retail price (MSRP) or a good faith estimate.
    2. If the donated item has a value greater than $5000, charitable deductions are dependent on an appraisal.
    3. Charitable deductions for services, such as but not limited to, a lawyer donating time to draft a contract, or the use of property, such as but not limited to, a vacation home, are not permitted.
  2. Persons who purchase an item that is being auctioned may be eligible to receive a charitable deduction upon the purchase of the item. To receive a charitable deduction, the purchase price must be greater than the declared FMV. The purchase price less the FMV equals the amount of the allowed charitable deduction.
  3. If charitable deductions are allowed for purchasers of items at the auction, the amount of sales tax that is paid is going to be lessened because there is a maximum FMV. The amount over the FMV is considered a gift and will not be included when sales tax is calculated.

Fair Market Value (FMV) Not Declared:

If the value of an auction item is not openly stated in writing to the purchaser before the auction begins, the item would be considered Fair Market Value Not Declared. Not declaring the FMV will impact the charitable deduction allowed for the donor of the item, as well as the purchaser of the item.

Special Considerations for Auctions with FMV Not Declared:

  1. Persons who donate an item to be auctioned are entitled to a charitable deduction of the FMV of the donated item. If the FMV is not declared beforehand, it will be determined by the amount of the winning bid and gift credit will be given accordingly.
  2. Purchasers of auction items without a declared FMV are not eligible for a charitable deduction in relation to the purchase of an item. Since no FMV was openly stated, the purchaser cannot knowingly "overpay" with charitable intent.

If there are no charitable deductions allowed for purchasers of items at the auction, the amount of sales tax that is paid is going to be greater because there is no buffer of a maximum FMV. The full purchase price is considered to be non-gift sales revenue.

Sponsorship Revenue
POLICY: 3.3.1.3
Effective Date: 01/13/2012
Last Updated: 04/14/2017
Policy Owner: Scott, Brandon

Sponsorships are monies received from companies and/or individuals that are intended to offset the cost of an event or related activity.  There are three different types.  Each type is defined by what the company/individual is receiving in return for the payment.

  1. Charitable gift contribution with no other income included
    1. Donor received no tangible benefits
    2. Name and logo recognition is not a tangible benefit
    3. Use the Gift Transmittal Form
    4. If related to an event, please also attach an approved Event Approval Form
  2. Charitable gift contribution combined with other income
    1. Donor received a tangible benefit
      1. Tickets to the event (assuming admission is not free)
      2. T-shirts (assuming they are sold and not given away)
      3. Anything else regular attendees must pay for
    2. Gift amount is the total amount minus the cost of the tangible benefit
    3. Use the Gift Transmittal Form and separate out the gift and other income amounts
    4. If related to an event, please also attach an approved Event Approval Form
  3. Other Income payment with no gift portion included
    1. Donor received a tangible benefit
    2. The benefit is greater than or equal to the payment received
    3. Use the Other Income Transmittal Form
    4. If related to an event, please also attach an approved Event Approval Form

PLEASE NOTE:  When tickets are given to sponsors, it is the cost of tickets available to them not the cost of tickets used that determines the amount of the tangible benefit.  If the sponsor would like to receive full gift credit for the amount they give, they would need to decline the tickets at the time the gift is given.  Any solicitations for sponsorships should list the sponsorship level and the cost of all the tangible benefits received for that particular level.  The sponsor should then have the opportunity to decline some or all benefits.

The UGA Foundation can accept revenue from business related events sponsored by UGA units/departments for donor or alumni activities.  The expenses for the event must be paid solely from the foundation.

Academic or professional development event revenue should go to UGA.  If any expenses are paid with UGA funds, the event revenue should be deposited at UGA.

Please read the Event Approval Policy.

Online Event Requests
POLICY: 3.3.1.4
Effective Date: 01/01/2009
Last Updated: 04/14/2017
Policy Owner: Scott, Brandon

The Office of Information Technology can setup event pages to register and take on-line payments via our PCI compliant vendor.  On-line payments can be in the form of Visa, MasterCard, Discover, American Express, Debit, or Electronic Check.  Follow the guidelines for getting a Foundation Event approved then submit the "Online Event & Campaign Setup Request Form" to Financial Services.

Harris Event Requests
POLICY: 3.3.1.5
Effective Date: 01/01/2009
Last Updated: 04/14/2017
Policy Owner: Scott, Brandon

The Alumni Association has an online event module which can be used in conjunction with a Foundation account.  The application comes with features e-mail distribution and attendance lists for attendees.  Contact the Alumni Association if you plan to use this application.  All event approvals will need to be obtained before publishing your event through this application.  Submit online event setup request form to Financial Services.  Indicate the Harris event and include the event ID number.

Other Income Transactions
POLICY: 3.4
Effective Date: 01/01/2004
Last Updated: 04/14/2017
Policy Owner: Scott, Brandon

Any revenues other than gifts must meet special rules and requirements to be deposited.  All revenues must be business related to the exempt purpose of the Foundations.   Revenue generated from conduct of UGA business must be deposited with UGA.

Event Registration Fees
POLICY: 3.4.1
Effective Date: 01/01/2004
Last Updated: 04/14/2017
Policy Owner: Scott, Brandon

Revenue from business related events sponsored by UGA departments for donor or alumni activities.  If expenses for the event are paid solely from the Foundation(s), then revenues will be deposited to an appropriate fund for this purpose.

Academic or professional development event revenue should go to UGA, if expenses are paid with UGA funds.  UGA policies need to be reviewed to make a determination on whether the Foundations or UGA accounts should be used.

Sale of Merchandise
POLICY: 3.4.2
Effective Date: 01/01/2004
Last Updated: 04/14/2017
Policy Owner: Scott, Brandon

The following procedures are applicable to University of Georgia schools/colleges/units (units) regarding the purchase and sale of logo specific merchandise for Alumni/individual or event use.

The procedures identified herein apply to University of Georgia units that desire to market and distribute merchandise with a unit specific logo for individual and event use.  In order to do so, certain requirements and procedures must be followed.

Follett has been selected by the University of Georgia to work with the units to provide a consignment outlet and inventory control for the units to purchase and resell logo specific merchandise.  Follett will be responsible, on a consignment basis, for the merchandising, inventory, and sale of merchandise, including on-line sales.  All inventories of merchandise will be the responsibility of Follett. NOTE: No merchandise with the University of Georgia Athletic Association or the institution logo will be allowed for resale by a University of Georgia unit.

Individual
POLICY: 3.4.2.1
Effective Date: 01/01/2004
Last Updated: 04/14/2017
Policy Owner: Scott, Brandon

The Vice President/Dean/Director for the unit shall forward a Merchandise Approval Form stating they have read and understand the procedures for pursuing the sale of logo specific merchandise either in store or on-line and a Foundation disbursement request for the purchase of the merchandise must be completed and sent to the attention of the Office of Financial Services. The following information should be included:

  • A list of merchandise the unit plans to produce for sale.
  • The purpose for producing and selling unit specific merchandise.
  • A copy of the logo that will be used on the merchandise. (No Athletic or institution mark may be used.)  Please note the logo must have been approved by the Office of Public Affairs prior to being submitted for use on any merchandise.
  • Proposed vendor for production of merchandise - Only vendors approved by Fermata Partners will be considered for the manufacturing of the merchandise.  Please contact the Office of Financial Services External Affairs Division for the approved list.
  • Invoices for items to be sold through Follett should NOT include sales tax. Follett will be responsible for collecting and remitting sales tax.
  • Foundation name and account number.
  • The Office of Financial Services will provide Auxiliary Services a copy of the request and will assist each unit in establishing the relationship with Follett as well as provide guidance on unit specific web design, royalties, promotional merchandise and pricing with Follett.
  • The unit will be responsible for the upfront costs of purchasing any merchandise they wish to sell through Follett.
  • A Foundation fund to purchase merchandise as well as deposit proceeds from the sale of merchandise must exist.
  • The unit will work with Follett on the merchandise that will be placed in the store or on line for sale to alumni and individual consumers.
  • Follett will be responsible for inventory, stocking, and selling the merchandise for which (Follett) will receive a percentage of all profits. The remaining will be deposited into the same Foundation account from which the items were purchased in the form of royalties.
  • Follett will be responsible for providing the unit at minimum, on a quarterly basis, a report that includes total sales, sales by product line, returns, inventory levels and the calculation of royalties for such period.
Event
POLICY: 3.4.2.2
Effective Date: 01/01/2009
Last Updated: 04/14/2017
Policy Owner: Scott, Brandon

If a unit wishes to give away or sell logo specific merchandise outside of the bookstore for an event (including on-line) then this must be noted on the Merchandise Approval Form. (Note: Sale of merchandise outside of the bookstore will only be allowed if related to a specific event.)

The Vice President/Dean/Director for the unit shall forward a Merchandise Approval Form stating they have read and understand the procedures for pursuing the sale of logo specific merchandise and a Foundation disbursement request (for the purchase of merchandise for the event only) to the attention of the Office of Financial Services. The following information should be included:

  • A list of merchandise the unit plans to produce for sale.
  • The purpose for producing and selling unit specific merchandise.
  • Description and date of event.
  • A copy of the logo that will be used on the merchandise. (No Athletic or institution mark may be used.)  Please note the logo must have been approved by the Office of Public Affairs prior to being submitted for use on any merchandise.
  • Proposed vendor for production of merchandise - Only vendors approved by Fermata Partners, the university's trademark licensing agency, will be considered for the manufacturing of the merchandise.  Please contact the Office of Financial Services External Affairs Division for the approved list.
  • Invoices for items to be sold or given away for events SHOULD include sales tax.
  • Foundation name and account number.

The sale of merchandise should not net a profit, meaning total expenditures for the item should be greater than or equal to the net proceeds from the sale of the items. Revenue should be deposited into the same Foundation account used to purchase the merchandise.

Any merchandise that is purchased for an event will require the completion of an inventory control form to be forwarded to the Offices of Financial Services within 30 days after the event has taken place.

Online Store
POLICY: 3.4.2.3
Effective Date: 01/01/2009
Last Updated: 04/14/2017
Policy Owner: Scott, Brandon

Follett has been selected by the University of Georgia to work with the units to provide a consignment outlet and inventory control for the units to purchase and resell logo specific merchandise. Follett will be responsible, on a consignment basis, for the merchandising, inventory, and sale of merchandise, including on-line sales. Any profits will be returned through the Foundation for the benefit of the unit in the form of a royalty payment. All inventories of merchandise will be the responsibility of Follett. NOTE: No merchandise with the University of Georgia Athletic Association or the institution logo will be allowed for resale by a University of Georgia unit.

Contract Revenue
POLICY: 3.4.3
Effective Date: 01/01/2004
Last Updated: 04/14/2017
Policy Owner: Scott, Brandon

Royalty payments from contracts approved for the conduct of Foundation business.  Any contracts must be first approved by the appropriate Dean/Vice President and then by the Executive Director.

Wireless Credit Card Machine
POLICY: 3.4.4
Effective Date: 08/20/2009
Last Updated: 04/14/2017
Policy Owner: Scott, Brandon

The External Affairs Division Office of Gift & Alumni Information Management has 2 wireless credit card machines which can be used by any University of Georgia unit The credit card machines are available for processing payments for deposit to  the the University of Georgia Foundation holding an authorized university event.   

To check out a machine please follow the steps below:

  1. Send an e-mail to askgifts@uga.edu requesting the use of a wireless credit card machine. Please include:
    1. Number of machines need (up to 2 machines)
    2. Event Location and Time
    3. Scheduled pickup and drop off date and time
    4. Contact name and number
  2. Once the request is approved, the appropriate employee from the Office of Gift & Alumni Information Management will follow-up for any additional information needed. Check out is subject to availability and duration should be limited to 3 business days (exceptions can be made).
  3. Instructions for the use of the machine will be given when the machine is picked up. Written instructions will also be included with the machine.
  4. When processing cards, keep a copy of the description of the purchase for entry into the appropriate accounting system (ASCEND or IFAS). Totals on the settlement report will be grouped into Visa/Mastercard, Discover, and American Express.  Note:  No full credit card numbers should be written down at any time.  The last four numbers of the card may be placed on the backup to ensure proper processing.
  5. Use the "Settle" function on the machine to finalize the credit card purchases at the end of the event or the end of each day, whichever comes first.
  6. The settlement report total must tie to the total on the backup gathered throughout the event/day. If it does not, you must identify the difference before turning in the machine. These totals will be verified when the machine is returned and will be matched to the the University of Georgia Foundation Bank Account.
  7. Turn the machine in on the scheduled turn-in date along with the settlement report and backup for each transaction to the Office of Gift & Alumni Information Management. If changes to the schedule need to be made, e-mail askgifts@uga.edu or call 706-542-5787.

General Guidelines

Each University unit processing credit/debit cards will be responsible for adhering to the credit card merchants' data security program.  The Office of Information Security will maintain links to the various merchant's data security programs at:  https://infosec.uga.edu/service/soc.php .

 In order to reduce fraud, credit card companies recommend the following procedures for processing cards when the card is present (i.e., face to face transaction):

  • It is recommended you ask for an ID at the point of sale to verify the card holder is using the card.
  • Always swipe the card through the terminal/point of sale device, if applicable.
  • Obtain authorization for every card sale.
  • Ask the customer to sign the sales receipt.
  • Match the embossed number on the card to the four digits of the account number displayed on the terminal.
  • Compare name and signature on the card to those on the transaction receipt.
  • If you believe the card number or card sale is suspicious, make a Code 10 call to the voice authorization center for the card being used.
Travel Tours
POLICY: 3.5
Effective Date: 02/17/2011
Last Updated: 04/14/2017
Policy Owner: Scott, Brandon

Travel tours organized and carried out by University of Georgia employees with revenue processed through the UGA Foundation are subject to this policy.

Travel tours must be shown to further the mission of the University (education, research, outreach); otherwise, they may be considered unrelated business by the IRS and subjected to Unrelated Business Income Tax (UBIT). In order to avoid UBIT and maintain the tax-exempt status of the UGA Foundation, any such tour must prove to be primarily educational in nature. The UGA Foundation will not receive revenue resulting from a tour that is primarily recreational.

If a gift component is to be included in a tour's registration fee, then the gift value is any amount paid over and above the value of the tour. In these cases, tour registration materials should include this statement: The value of participation in this tour is $XX.XX per person, and any additional amount paid will be considered a charitable gift and may be tax-deductible.

PROCEDURE:

  1. The Travel Tour Approval Form should be completed and submitted to the Office of Gift & Alumni Information Management for review as early as possible in the planning stages of a travel tour and prior to the tour's promotion. This will allow time for the campus unit to make further adjustments in the planning and promotion of the tour if deemed necessary during the approval process.
    1. Drafts of promotional materials, brochures, itineraries, instructor biographies, reading lists, and a budget should be included with the Approval Form.
    2. The approval form must be signed by the UGA unit's Vice President, Dean, or Director.
  2. Tours with adequate documentation showing they support UGA's mission (education, research, outreach) will be approved by The Office of Gift & Alumni Information Management.
  3. Upon approval, the campus unit will be notified and provided with a copy of the approved form, at which point they may begin promotion of the tour as well as collection of revenue and payment of expenses.
  4. A copy of the signed Approval Form should be submitted with any deposits related to the tour.
    Note regarding policy exemption: Tours organized and carried out by a third party without involvement of University staff or faculty are exempt from this policy, where any revenue received by the UGA Foundation is in the form of a royalty payment. In these cases, royalty payments are made for access to mailing lists or for other rights and are not subject to UBIT. See the Non-Gift Revenue (Other Income) policy for more details regarding royalty payments.
Spending Budgets and Expenditures
POLICY: 4
Effective Date: 01/01/2004
Last Updated: 04/14/2017
Policy Owner: Scott, Brandon

Increasingly, private philanthropic dollars are necessary to supplement public dollars if the University of Georgia is to maintain and strengthen its reputation as one of the leading public universities in the country.

Private philanthropic support depends, in part, upon the confidence donors have in External Affairs commitment to sound fiduciary management of funds, including expenses.

All University of Georgia employees are employed by the University System of Georgia and are therefore subject to University System rules with respect to expense reimbursement and other financial support. As a supplement, External Affairs also provides financial support to employees, both as salary supplements and for expense reimbursement. The purpose for such additional support is to help the University of Georgia attract, and keep, the best leaders who can effectively implement the mission of the University of Georgia.

Accordingly, the following general principles apply in judging the appropriateness of expense reimbursements:

  1. All expenses must be both reasonable in amount and necessary to support the mission of the University of Georgia.
  2. All University of Georgia employees should seek reimbursement from the University System of Georgia first to the maximum extent permitted under University System rules and regulations; thereafter, application should be made to External Affairs for reimbursement of those expenses not covered by University System rules and regulations.
  3. Those requesting reimbursement from External Affairs should consider that reimbursement funds will come from donor-provided dollars and that all expense requests are subject to public scrutiny and audit. Expense requests that are not properly documented may subject External Affairs to criticism if there is an appearance that expenses are excessive or not reasonably related to University business. Documentation must make it clear that the expense is reasonable and related to University business.
  4. Requests for reimbursements must be approved by a University employee senior in job position to the person (employee) making the request.
  5. Requests for reimbursement from the President of the University shall be reviewed by a subcommittee of the Finance and Compensation Committee and will also be audited from time to time by an outside auditing firm.
  6. Periodically, the Finance and Compensation Committee of the Foundations will adopt specific rules applicable to expenses for travel, entertainment, meals, lodging, and other expenses; however primary reliance will be placed upon the sound discretion and judgment of University officials regarding expenses for which reimbursement is sought considering the principles set forth herein.
Spending Policy
POLICY: 4.1
Effective Date: 01/01/2004
Last Updated: 04/14/2017
Policy Owner: Scott, Brandon

Spending policy is determined annually based on the preceding calendar year by multiplying (80% x ((1+CPI) x prior year spending amount)) + (20% x (4% x Current Endowment Market Value)).  CPI (Consumer Price Index) is limited to a 0% minimum and a 6% maximum.  The spending calculation will be performed after the market adjustments are made for the calendar year end quarter (or after the month of December).  The amount calculated will establish the spending budget for the next fiscal year which begins on July 1.  On an individual fund basis, each individual fund must be invested for one full year before a spending budget is calculated.  It is understood that the total return basis for calculating spending is sanctioned by the Uniform Prudent Management of Institutional Funds Act (UPMIFA), under which guidelines the Institution is permitted to spend an amount in excess of the current yield (interest and dividends earned), including realized or unrealized appreciation. 

Expenditures
POLICY: 4.2
Effective Date: 01/01/2004
Last Updated: 04/14/2017
Policy Owner: Scott, Brandon

All University of Georgia employees are employed by the University System of Georgia and are therefore subject to University System rules with respect to expense reimbursement and other financial support. As a supplement, Exteranl Affairs also provides financial support to employees, both as salary supplements and for expense reimbursement. The purpose for such additional support is to help the University of Georgia attract, and keep, the best leaders who can effectively implement the mission of the University of Georgia.

Check Requests
POLICY: 4.2.1
Effective Date: 01/01/2004
Last Updated: 04/14/2017
Policy Owner: Scott, Brandon

To comply with the Internal Revenue Code, External Affairs and any individual private funds therein must be organized and operated exclusively for the benefit of the University with no part of its net earnings benefiting any private individual.

Each Vice President, Dean, and Director is responsible for insuring that the expenditures adhere to the purpose of the fund. It is extremely important that the fund purpose is followed in compliance with the donors' intent and the provisions of the Internal Revenue Code. If the Vice President, Dean and Director determine this responsibility can be delegated to a University employee within their respective unit, then written documentation making this request should be forwarded to the Office of Financial Services and approved by the Executive Director prior to implementation.

The President of the University has specific policies and procedures to which that office should adhere. Those policies and procedures are maintained as a separate document in the Office of Financial Services. The President is responsible for signing all disbursement requests initiated by him/her.

With the exception of business related entertainment (related to prospect cultivation, donor relations, etc.) and educational purposes for which state funds may not be expended, such as scholarships, all funds are to be expended under the same guidelines as University of Georgia funds. University of Georgia spending guidelines are therefore considered an integral part of this manual, except as modified herein. Expenditure Control staff is responsible for ensuring that all required supporting documents have been presented, that the appropriate funds are available for such payments, and that the obligations are paid on a timely basis.

ORIGINAL invoices, receipts and receiving reports must be promptly submitted as supporting documentation with a check request. Photocopies and carbon copies of invoices, receiving reports, receipts, and other supporting documentation increase the risk of duplicate payments. Payments are to be made promptly to take advantage of discount terms when applicable. In rare cases when an employee has misplaced or lost the original receipt, a signed statement by the employee stating the nature and description of the expenditure for which (s)he is requesting reimbursement can be accepted. Reimbursements will be made directly to the employee; no payments will be made to credit card companies on behalf of an individual or a UGA School/College/Unit. Loose receipts should be taped instead of stapled. Requestors should limit each check request to 15 line items due to check writing procedures. Scholarship check requests are limited at 20 students for processing purposes which are two scholarship forms per check request.

These funds are not exempt from Georgia sales/use tax. All invoices and receipts should include applicable sales tax.

External Affairs does require an IRS W-9 form on all vendors and individuals who are non-UGA employees when payment is requested. This is to comply with federal reporting guidelines.

Interest, late charges and/or finance charges on payments to vendors due to delinquent submission of check requests can not be paid. It is the responsibility of each unit/department to insure requests are forwarded to Expenditure Control in time to allow for processing without incurring such charges.

Signature Authority / Delegation
POLICY: 4.2.2
Effective Date: 01/01/2004
Last Updated: 04/14/2017
Policy Owner: Scott, Brandon

Each employee requesting payment from External Affairs should affix his/her signature on the "Requested By" line of the check request.  This includes both payments to reimburse the employee as well as payments to vendors for work authorized by the employee.

It is the responsibility of each unit head (Vice President, Dean, or Director) to approve the following transactions from UGA Foundation funds:

  1. check disbursement requests
  2. restricted account requests (C&G accounts)
  3. purchase orders
  4. travel authorities and travel expense statements
  5. journal entry requests
  6. scholarship forms (awards and cancellations)
  7. entertainment forms


A unit head may request, in writing, to delegate his or her signature authority to a senior lower level. This is subject to the approval of the Office of Financial Services. The delegation of signature responsibility does not eliminate every Dean, Director or Vice President's responsibility to ensure the authenticity and appropriateness of the expenditure and compliance with the fund agreement and UGA Foundation policies. An updated Signature Authority Form should be submitted to External Affairs or when a signature authority designee changes. After approval by the unit head and all signatures of delegates are obtained on the form, the form should be forwarded to the Office of Financial Services for documentation. Signature delegates should be appropriate job positions comparative to the signature authority being granted. For instance, unit heads should not be granting signature authority to all persons in a unit/dept or junior lower level employees unfamiliar with expenditure policies and fund agreement guidelines.

The following is an exception to the signature authority delegation. If a unit head is requesting reimbursement for him/her self, the request should be forwarded to the next level of authority for approval regardless of who has signature delegation authority.

Travel
POLICY: 4.2.3
Effective Date: 01/01/2004
Last Updated: 04/14/2017
Policy Owner: Scott, Brandon

External Affairs reimburses for reasonable and necessary expenses incurred while performing approved official travel away from headquarters and places of residence. Travel expenses will be reimbursed using UGA travel policies, with certain exceptions as noted herein. See the University of Georgia Travel Policies for information about reimbursable travel expenses. Each employee must request his or her own reimbursement. The administrative head is responsible for ensuring that travel reimbursement requests are for reasonable and necessary amounts.

Requests for travel reimbursement are made using a University of Georgia Travel Expense Statement with a covering check request. When appropriate for out-of-state travel, a UGA Travel Authorization form (TA) should be processed/approved and included with the reimbursement request. Please follow UGA policies for completion of the forms and approvals.

If travel is to be reimbursed using a combination of UGA and private funds, the Travel Authority form should document the complete cost of each trip. Pre-approval is not required on TAs submitted on private accounts because these funds are not encumbered for travel. As a courtesy, the Office of Financial Services will check available funding for the account number and sign off on the TA; but, it is the unit/department's responsibility to insure adequate funding is available to pay for the travel expenditure at the time the reimbursement is submitted for payment. Please note: reimbursement for out-of-state travel expenses may not exceed the approved total amount authorized to travel by more than twenty percent (20%) without a written statement of explanation indicating approval by the appropriate dean, director, or vice president.

The Travel Expense Statement should include all expenditures (including airfare), even if reimbursement for the total amount is not being requested. A copy of the UGA check request should be included. For jointly funded travel with UGA, External Affairs will accept copies of airline tickets and other receipts. Also, expenses can be reimbursed to the employee, paid directly to the vendor or paid to UGA to fund the total cost of the travel. However, if the employee's travel falls under one of the exceptions noted below, then these payments must be made directly to the employee as a reimbursement.

Exceptions to the UGA travel reimbursement policies are included herein:

  • There are no maximums for overnight accommodations; therefore, original receipts are required for reimbursement. However, it is expected that accommodation expenses will adhere as close as possible to the UGA approved rates by location.
  • Reimbursement for meals can be made at either the UGA per-diem rate or the actual expense incurred during the travel period. Reimbursements at the per-diem rate cannot be combined with actual costs. Original receipts are required for reimbursement of actual costs above the UGA per-diem rate. It is expected that meal expenses will adhere as close as possible to the UGA approved per diem rate for the location.
  • External Affairs does not have contracts with transportation vendors; therefore, each unit is responsible for procuring the best airline rate.
  • Reimbursement for gasoline costs can be made at either the UGA mileage rate or the actual expense incurred during the travel period.  Reimbursements at the mileage rate cannot be combined with actual costs.  Original receipts are required for reimbursement of actual gasoline costs.

Travel cash advances may be obtained by employees to pay for costs associated with travel. The amount of the travel advance should be calculated based on the estimated travel expenses on the TA but can not exceed the TA amount. See Expenditures Section 5.1.9: Advances for more detail on cash advances for employees.

Entertainment
POLICY: 4.2.4
Effective Date: 01/01/2004
Last Updated: 04/14/2017
Policy Owner: Scott, Brandon

Private funds may be used for payment to vendors or reimbursement to individuals for expenses related to entertainment incurred while conducting official University business. All such expenditures paid from External Affairs must be in accordance with the governing fund agreement for that fund from which the costs are to be paid. An entertainment form must be completed, approved and submitted with each separate entertainment expense. If an entertainment form is not submitted, then the following information must be documented on the check request or other supporting documentation in some manner:

  • What account is to be used?
  • Where did the entertainment occur?
  • When did the entertainment occur?
  • Why was the entertainment expense incurred?
  • Who attended and/or was invited to the event?

Each respective Vice President, Dean, and Director is responsible for determining whether each expense is appropriate, moderate and in support of furthering institutional goals or programs before submission to the Office of Financial Services for processing.

The following are instances where entertainment expenses can be paid:

  1. Meals involving individuals external to the University are authorized for the purpose of conducting business related to University matters, entertaining and cultivating donors to the University, and entertaining significant relationships for the benefit of the University.
  2. Meals for University personnel (i.e., not involving individuals external to the University) that are scheduled for the purpose of conducting business related to University matters or as an official function of the University. Solo (individual employee) meals will not be approved. These type meals should only be reimbursed if on official University business travel.
  3. Entertainment (whether for University personnel only or involving individuals external to the University), while necessary and useful for conducting business should be reasonable and appropriate, and attendees should be limited to those necessary to achieve the business purpose. Expenses that are excessive in frequency, number of participants, and/or cost, may not be approved at the discretion of the Executive Director.
  4. Tickets may not be purchased to athletic/other events for personal use. Reimbursement may be made for those tickets purchased for business use and for which an accounting of use is submitted with the request for reimbursement. Note: See Expenditures Section 5.2.11: Fringe Benefit / Tickets for further reporting on this type of expense.
  5. Expenses for meals and entertainment for a UGA employee's spouse may be paid if the spouses of guests are also present or invited and if it can be shown that the spouse had a clear business purpose, rather than a personal or social purpose. The entertainment expense for a spouse may also be paid if the spouse is acting as a chaperone for a small party where men and women are present. This must be clearly stated on the entertainment form though for this spouse.
Contractors / Consultants Payments
POLICY: 4.2.5
Effective Date: 01/01/2004
Last Updated: 04/14/2017
Policy Owner: Scott, Brandon

PAYMENTS TO CONTRACTORS

External Affairs follows UGA policies for processing payments to contractors. Either a UGA Consulting Agreement (See UGA Administrative Forms page) or an Honoraria Form should be prepared and approved before retaining the contractor.

PAYMENTS TO CONSULTANTS

External Affairs follows the UGA policies for processing payments to consultants. A UGA Consulting Agreement (See UGA Administrative Forms Page) should be prepared and approved before retaining the consultant. Payments or reimbursements to consultants cannot be processed without an approved consulting agreement.

Payments to consultants may not be paid in advance of service(s) performed.

Honorariums (non-employees)
POLICY: 4.2.6
Effective Date: 01/01/2004
Last Updated: 04/14/2017
Policy Owner: Scott, Brandon

External Affairs follows the same guidelines as UGA (see UGA Administrative Procedures) for honorariums. Honoraria payments for services cannot be paid directly to active UGA employees, inactive UGA employees (terminated for less than two years from UGA service), or retired UGA employees. These payments must be handled through the extra compensation process at UGA. Direct payment from External Affairs to an employee for services can only be processed with written permission from UGA Payroll.

External Affairs can only process honorarium payments for U.S. citizens or permanent resident aliens. Payments for non resident aliens or international persons must go through UGA Accounts Payable Office.

As with any other payments, original receipts and/or invoices are required along with an IRS W-9 form for that vendor. For the initial payment, a W-9 form can be submitted as a substitute for the vendor's signature on the honorarium form. Each check request must be properly documented for auditing purposes; therefore, an honorarium form or the same information must be submitted for each subsequent request for payment for that vendor from the Foundation.

  1. Professional Services:  Professional services are considered the fee or fees rendered to an honoraria for services rendered. Guest lecturing is a common professional service in which an honorarium fee is paid. The type of service must be clearly marked on the honorarium form or clearly stated in the business purpose of the check request 
  2. Reimbursable Expenses:  Vendors (honorariums) may be reimbursed for other expenses such as travel or business supplies. Original receipts are required for reimbursement and must be clearly documented on the honorarium form. For travel expenses, the UGA Travel Expense Statement may be utilized to organize the honorarium's travel expenses.

NOTE: Third Party Payment is a reimbursement to an individual for previous payment to a business or person for a service.  Most vendors will bill directly either before or after an event.  If a vendor will not bill directly and a third party payment is the only means of conducting University business, then External Affairs will require an IRS W-9 form completed for this vendor.  Exteranal Affairs has established this guideline in order to comply with IRS rules and regulations regarding miscellaneous income reporting.

Scholarships
POLICY: 4.2.7
Effective Date: 01/01/2004
Last Updated: 04/14/2017
Policy Owner: Scott, Brandon

External Affairs supports the payment of scholarships to UGA students. A check request and Scholarship Request Form must be submitted to Office of Financial Services for payment processing. Payment is made directly to UGA and not the student.

Please limit single check requests to 20 scholarship awards; i.e., 20 rows. This equates to two Scholarship Request Forms per each check request. The Scholarship Request Form must be properly completed and approved before processing. The student's full name should be used as registered at UGA.

For cancellations, a check request is not required. The Scholarship Request Form should reference the original check request for the award. The amount should be typed in the field as a negative number and the word "Award" will automatically change to "Cancel" in the form.

The Scholarship Request Form is used by the UGA Office of Student Financial Aid as well as the UGA Bursar's Office; therefore social security numbers for students will be required on this form as long as it is required by UGA. The Office of Student Financial Aid uses the Scholarship Request Form to update a student's "Award Letter" and the Bursar's Office uses the Scholarship Request Form to deposit/account for funds to each student's account.

Awards
POLICY: 4.2.8
Effective Date: 01/01/2004
Last Updated: 04/14/2017
Policy Owner: Scott, Brandon

Awards are allowed under certain restrictions for UGA employees and students. For restricted funds that provide salary payments (e.g. endowed professorships), the University Contracts and Grants system charges Development and Alumni Relations for such salary and fringe benefit payments monthly.

UGA Employees (Faculty, Staff, Graduate Students with Assistantships)

Any award payments to University employees that are funded by Development and Alumni Relations must be made through the University payroll system. Funding for and payment of awards for faculty/staff/graduate students should be requested through the Office of Financial Services with the submittal of a check request and an Award Request for UGA Employees form. The check request should be forwarded at least 30 days in advance of the award presentation for timely processing.

Once each request is approved by the appropriate Vice President for Development and Alumni Relations will notify the UGA Payroll Department of the award and the employee will receive the award through UGA Payroll. Each award will be subject to the applicable federal and state taxes and retirement assessment for that employee.

Each check request should include the business purpose for the employee award as well as the parameters used to determine the recipient.

Awards to inactive or active student assistants may be made to the student. However, if the student is a graduate assistant and is being paid as a UGA employee through the UGA payroll system, then the award must be paid through the UGA Payroll Department.

Non-employees

Monetary awards to non-employees, such as students, may be made to the individual provided the proper documentation is submitted. A check request and honorarium form must be submitted for the award amount. For international persons, an honorarium form or IRS W-9 form must be submitted with the check request verifying the student's citizenship as well as name, permanent address, and social security number. For international persons that are not U.S. citizens, then these awards will have to be processed through the UGA Payroll Department.

Please contact the Expenditure Control Office for awards which are to be made without the recipient(s) knowledge.

Advances
POLICY: 4.2.9
Effective Date: 01/01/2004
Last Updated: 04/14/2017
Policy Owner: Scott, Brandon

Advances may be made for travel, registration fees and some entertainment expenses under certain restrictions. Entertainment advances should be rare and occasional and will be approved on a case by case basis. Advances apply only to External Affairs accounts and not those of the University of Georgia. Advances should be reconciled within 30 days of the individual's return from designated travel or after the entertainment event has taken place. Since advances are for the convenience and benefit of the employee, no additional advances will be made to employees who have an outstanding advance. External Affairs reserves the right to deny any employee further advances due to not following policy such as being late on clearing advances, not providing proper documentation or using an advance for reasons other than stated on the original request.

Advances may never be used to pay for professional services (contractors, consultants, honorariums, etc.) which are considered third party payments. Entertainment advances may not be requested for multiple events. Whenever possible, the unit/department should seek to obtain direct billing/invoicing from vendors.

Requesting a Cash Advance

To request an advance, complete a check request and the Advance Cash Promissory Note form. All advances must be approved by the appropriate administrative unit/VP/Dean/Director. Advances for out-of-state travel also must include a copy of the approved Travel Authority for that employee.  After the advance is approved, a copy of the approved Advance Cash Promissory Note will be returned with the check.

Clearing a Cash Advance

To properly clear an advance, complete and submit an approved Advance Clearing Request form along with original receipts including all applicable state taxes. Private funds are not tax exempt from sales tax for the state of Georgia. If the advance is for entertainment, then an Entertainment form must also be submitted. If the advance is for travel, then a Travel Expense Statement must be submitted along with the Advance Clearing Request form. All advances must be cleared by presenting original receipts. If costs are less than the amount advanced, a refund should be submitted. If the Advance was insufficient to cover the costs incurred, then the difference should be requested via a check request to reimburse the employee. The check request process should be followed as outlined in Sections 5.1.1 & 5.1.3.

Contracts and Grants (restricted accounts)
POLICY: 4.2.10
Effective Date: 01/01/2004
Last Updated: 04/14/2017
Policy Owner: Scott, Brandon

At the beginning of each fiscal year, University departments are required to submit budget requests to External Affairs for UGA restricted accounts that will be funded by an Foundation account. Approved budget amounts are charged to the account by the Expenditure Control Department and sent to UGA Contracts and Grants to establish the budget for the restricted account for the next fiscal year.  External Affairs will transmit a monthly payment to UGA Contracts and Grants for expenditures incurred in the prior month from each restricted account.

Please note that restricted accounts will be reconciled between UGA C&G and the Expenditure Control Department at least once a year and adjustments will be made accordingly to ensure budgets are properly funded and approved.

ENDOWED FUNDS

On or before March 1 each year, the Office of Financial Services will make available an estimated spending budget report for each endowed fund. The budget will cover the new fiscal year beginning July 1.

After the final spending budget for the new fiscal year is published (beginning of August each year), departments/units that use a restricted UGA Contracts and Grants account funded from a Foundation fund must submit to the Expenditure Control Department a check request for the total budget amount anticipated for the coming fiscal year. This budget should be prepared based on the departments/units projected funding requirements for the new fiscal year and within the FINAL spending budget provided. A Restricted Account (C&G) Budget form must be submitted with the check request, outlining the proposed use of the funds into the following expenditure categories: (1) personal services, (2) staff benefits, (3) non-personal services, (4) operating, and (5) travel expenses. If personal services are requested, the employee(s) name as (1) listed in the UGA Payroll, (2) job class, (3) payroll type, and (4) funding amount should be indicated.

A brief narrative or summary of how the funding is being used should be provided under the business purpose section of the check request.  If the business purpose or other forms required are incomplete or inadequate, the check request will be returned for additional explanation or information.

Departments/units should assume the beginning fiscal year balance of the restricted account is zero.  Any carry forward balances on the UGA C&G restricted account side from the previous year will be used first to cover expenses for the month of July.  Any positive carry forward balances remaining in August will be deducted from the total budget amount requested for the current fiscal year.  UGA C&G will not reject any charges in July for insufficient budget unless the expenditure falls within the "unallowable expenditures", as defined by External Affairs.

The Office of Financial Services will compare the restricted account budget requested to the spending budget to ensure there are sufficient funds. The proposed use of funds must fall within the trust purpose of the fund agreement on file. The ultimate responsibility and authority for the disbursement of the funds will still remain with the appropriate Vice President, Dean, or Director. Once External Affairs has approved the budget, then it will be submitted to the University of Georgia Contracts and Grants Office.

If an increase or decrease is required to the original budget, a budget change may be requested at any time within the fiscal year by following the same procedures as for the original budget.

NON-ENDOWED FUNDS

Non-endowed and in/out funds do not receive a spending budget calculation since the entire fund balance may be expended. The fund balance sets the maximum amount available to spend. Fund representatives should submit a check request to establish a restricted account budget following the same procedure as outlined above for endowed funds. 

1. How to Setup a New Restricted Account
A check request must be submitted to setup a new restricted account to be funded through UGA C&G and the Budget Request Form. If there is not a restricted account established in the UGA C&G system, then a Request for Account Addition/Change Form (UGA form found on the Business Services webpage) is also required. All forms and check requests must be completed in full and contain the proper signature approvals before the Office of Financial Services can process the request.


Responsible Office

 

  DEPT  

  External Affairs  

  C&G  

  STEPS TO COMPLETE PROCESS  

X

 

 

Complete check request with appropriate approvals as standard disbursement request

X

 

 

Complete Restricted Account (C&G) Budget Form - specifically the "Change Amount" column; located on  Foundation's homepage under Administrative Forms

X

 

 

Complete Request for Account Addition/Change Form; located on UGA Business Services webpage

 

X

 

Office of Financial Services will send to UGA C&G office for setup if all documentation is submitted and completed properly

 

 

X

UGA C&G will process request and setup a new restricted account and notify the dept

2. How to Increase or Decrease the Budget for a Restricted Account
A check request must be submitted to increase or decrease a restricted account funded through UGA C&G along with the Restricted Account (C&G) Budget Form (Foundations's form). All forms and check requests must be completed in full and contain the proper signature approvals before the Office of Financial Services can process the request.


Responsible Office

 

  DEPT  

  External Affairs  

  C&G  

  STEPS TO COMPLETE PROCESS  

X

 

 

Complete check request with appropriate approvals as standard disbursement request

X

 

 

Complete Restricted Account (C&G) Budget Form - specifically the "Change Amount" column; located on  Foundations' homepage under Administrative Forms

 

X

 

Office of Financial Services will send to UGA C&G office for processing if all documentation is submitted and completed properly

 

 

X

UGA C&G will process request and adjust the restricted account as requested by the dept

X

 

 

Dept will reconcile the restricted account and ensure adequate budget is available for expenses

3. Unallowable Charges
The following are unallowable charges for funding through the UGA C&G systems. These charges must be processed as reimbursements or vendor payments from External Affairs subject to the terms of the governing fund agreement.

  • Entertainment
  • Memberships and Subscriptions
  • Gifts to Employees (further restrictions apply for gifts; see Section 5.1.11 Fringe Benefits for more detail)
Fringe Benefits to Employees
POLICY: 4.2.11
Effective Date: 01/01/2004
Last Updated: 04/14/2017
Policy Owner: Scott, Brandon

The Division of Development and Alumni Relations' expenditure policy allows expenses that have a supportable business purpose and do not result in the personal benefit to any individual including employees of the University of Georgia. If it is determined that a UGA employee has derived personal benefit from an expenditure, that information will be reported to the University of Georgia Payroll Department and may be included in the employee's taxable income reported on their W-2. The Division of Development and Alumni Relations follows the guidelines explained in Internal Revenue Service Publication 15-B (as revised annually). For policies related to non-employees, please see the section related to reporting income on IRS Form 1099 MISC Income. Given the time needed to compile this information from Development and Alumni Relations expenditures, the period from November 1 to October 31 is used for taxable fringe benefit reporting for each calendar year ending December 31. Expenditures commonly considered to result in benefit to an individual include the following:

  • Scholarships/tuition for employees (NOTE: per UGA TAP policy, this type of expense must be paid directly through UGA)
  • Spousal travel that is not business-related
  • Travel on a chartered plane for employee's spouse and other family members, if certain qualifications are not met
  • Car allowances (to the extent not used for a business purpose)
  • Personal portion of social club memberships (social memberships as approved by Executive Committee)
  • Moving expenses not deductible under the IRS guidelines (NOTE: UGA Relocation and Moving Expense policy should be followed and Development and Alumni Relations can only fund certain exceptions)
  • Immigration/visa fees
  • Personal/unauthorized use of Development and Alumni Relations property
  • Athletic tickets for spouse (not related to business) / family of employee (including use of Sky Suites)
  • Entertainment tickets such as dinners, theatre, etc. not utilized for business purposes
  • Internet service provider fees (portion not used for business purpose) (NOTE: per UGA Telecommunications Policy, this type of expense must be paid directly through UGA)

Any tickets or payments on behalf of other family members or friends would qualify as a taxable fringe to the employee and would be reported to UGA Payroll Department and could have an adverse effect on the employee's W-2 form or year-end paycheck. UGA Payroll Department will determine if any of the above items reported are considered fringe benefits to the employee and the effect it will have on that employee's W-2 or paycheck. The Division of Development and Alumni Relations complies with UGA policy by reporting all potential fringe benefit type expenses by employee each year by November 30th.

In some cases the amount considered taxable to the employee must be estimated based on percentage used for business and personal purposes, such as car allowances and reimbursements.

Please contact the Office of Financial Services for questions regarding potential fringe benefits not listed above.

Moving and Relocation Expenses

The unit/department should follow UGA's policy for Moving and Relocation and seek state funding first. All moving and relocation expenses must first be authorized by the UGA Compliance Office regardless of the funding source.  Payment of approved expenses will be through a UGA Contracts & Grants restricted account funded by The Division of Development and Alumni Relations.

The Division of Development and Alumni Relations may pay for moving and relocation expenses as a direct reimbursement or vendor payment under the following exceptions provided a check request and all appropriate documentation is submitted and approved.

  • Expenses that exceed the offer letter limit per UGA policy
  • Expenses for employees of less than one year (i.e. visiting professors)

For these expenses, an approved check request with all appropriate documentation must be submitted to the Expenditure Control Department.

Tickets

Tickets are the most common taxable fringe. These may include athletic or cultural events provided to employees who are not required to work the event and for which there is not clear business intent. Development and Alumni Relations policy considers the employee's ticket to be non-taxable if the employee's attendance is required at the event. Any tickets or payments on behalf of other family members or friends who does not qualify as business relationship will be considered a taxable fringe and reported to UGA Payroll Department.

The Expenditure Control Department will follow up all ticket purchases with a Ticket Usage or Resale Form. This form must be completed and approved by the requesting unit/department and returned to Expenditure Control as soon as possible after the event takes place.

Social Club

The Division of Development and Alumni Relations may reimburse key employees at UGA for payments made for social club dues and/or memberships in the employee's name. The club dues and/or memberships must be approved in advance by The Division of Development and Alumni Relations and UGA before any reimbursements to the employee are permitted. The reimbursement will be reported to UGA Payroll Department annually and may be included in the employee's W-2 as taxable income subject to IRS reporting requirements IRC §274(a)(3).

The Division of Development and Alumni Relations no longer allows direct payment to the vendor for social club dues and/or membership. The employee should pay for the membership dues and then seek reimbursement from The Division of Development and Alumni Relations. The key employee must complete a Club Membership Business Use Substantiation Template form for each club membership reimbursement. This form can be found by clicking this link http://dar.uga.edu/forms/expcon/club_cembership_business_use_substantiation_template.xls  . Per the IRS reporting requirements, each membership reimbursement should reflect the percentage of personal and business use. Therefore, with each reimbursement request, the employee must attach the completed Club Membership Business Use Substantiation form.

If the employee can substantiate the expense as solely business use, then it is consider a non-taxable working condition fringe and will not be included as taxable income by UGA payroll. Initiation fees associated with the club membership and for which the employee requests reimbursement, qualify for consideration under the taxable fringe policy. The type of membership will determine whether these fees are personal and taxable or nontaxable as a working condition fringe. The Division of Development and Alumni Relations will submit an annual report for each employee to UGA Payroll for each social club membership and copy the report to the employee. UGA Payroll will make the final determination on taxable and non-taxable reporting for each employee.

Procedure for Reimbursement / Reporting:

  1. The employee must obtain prior approval for each membership from Development and Alumni Relations and UGA.
  2. The employee should pay the monthly fee, any associated initiation fees, and any associated entertainment costs directly to the vendor by the due date each month (Development and Alumni Relations will not pay for any late fees associated with club memberships).
  3. The employee should complete the Club Membership Business Use Substantiation Template form to attach to each reimbursement request which will indicate the business activity for that time period.
  4. A UGAF check request with attached copy of club membership invoice, Club Membership Business Use Substantiation Template form, and any business entertainment receipts with associated entertainment forms should be submitted to the Development and Alumni Relations Expenditure Control Department for processing.
  5. Development and Alumni Relations will reimburse the employee for the amount of the UGAF check request.
  6. Development and Alumni Relations Accounting Office will submit an annual report each November to UGA Payroll for each employee by membership and include a copy of each Club Membership Business Use Substantiation Template form for period of November 1 to October 31. UGA Payroll will make the final determination concerning taxable and non-taxable inclusion in the employee's W-2 form.

Automobile Policy

All car leases or purchases must be authorized by the President of UGA, and approved by the Foundations Executive Committee. Two different methods of reimbursement, a lease reimbursement or a car allowance, are allowed.

  1. Leases: The vehicle is leased in the employee's name, and reimbursement is made to the employee at a monthly rate approved by the President. The monthly rate will also cover insurance and maintenance of the car. The business mileage reimbursement rate for a leased vehicle is currently .285/mile.
    1. Payment Procedure: A check request, made payable to the employee or vendor, is submitted along with the original invoice indicating the lease amount which does not exceed the approved monthly rate. Any reimbursement for maintenance and insurance should be submitted by a check request if the maximum monthly rate has not been reached. These payments will also be made payable to the employee and will require an original receipt.
  2. Monthly Car Allowances: Payments are made to UGA for inclusion in the employee's payroll. These payments are considered compensation. The business mileage reimbursement rate is at the full state rate which is currently 0.50/mile.

Gifts

The Division of Development and Alumni Relations does not allow gifts to UGA colleagues or the purchase of gifts, flowers or other gratuities to be paid to University employees. This includes gift cards and gift certificates. The IRS considers gift cards and gift certificates as cash equivalent and thus must be included in the gross income of the recipient (this is true for non-employees as well).

When an employee leaves the University or unit/department, colleagues may solicit funding from other employees and friends to cover the costs of a party and/or gift. The Division of Development and Alumni Relations does not allow reimbursement or payment for farewell parties. Funds collected may be deposited with the Office of Financial Services. Checks collected should be payable to the Foundation. The Division of Development and Alumni Relations does not treat these funds as contributions (no gift credit will be issued) and does not retain any of the funds raised. The Division of Development and Alumni Relations will issue payment for the expense but this must be clearly documented on the check request that funds were collected and deposited.

NOTE: Retirement receptions are considered an allowable expense assuming a unit has discretionary funds for funding the event. There are a few exceptions to the "no gift to employee" guideline.

  • Discretionary funds have been provided to the three Vice Presidents of UGA for the sole purpose of funding gifts for key personnel upon departure from the University if approved by that SRVP (NOTE: Development and Alumni Relationis funds may be used to pay for the cost of a retirement reception).
  • Items of de minimis value (e.g. $15 per IRS) may be given in order to encourage attendance to special events or meetings; either the gift should be given to all who attend or the recipient should be randomly chosen such as a door prize (NOTE: expensive door prizes will be taxable and reported for employees and non-employees such as students).
  • Employee Achievement Awards such as length of service or safety awards may be given and are considered excludable if they satisfy certain requirements; length of service awards may be made only once every five years and should be awarded as part of a meaningful presentation emphasizing the employee's achievement (NOTE: service awards cannot be made to part-time employees).
Check Reissued
POLICY: 4.2.12
Effective Date: 01/01/2004
Last Updated: 04/14/2017
Policy Owner: Scott, Brandon

Checks issued by External Affairs are valid for a period of 90 days from issuance. After 90 days, the check is considered stale and will not be honored by the bank.

Check is Stale Dated:

To obtain a replacement check, please send written request (email, memo, etc.) requesting a reissuance to the Expenditure Control Department with the original check request number or issued check number, the business reason why a replacement check is required and the stale dated check. Before a replacement check will be issued, the stale check must be returned to the Expenditure Control department for destruction.

 Check has been Misplaced or Not Received by the Vendor

If the stale check is not available, it will be considered lost or stolen. Again, a written request (email, memo, etc.) from the vendor or department is required to issue a replacement check and the written request must explain the reasons and circumstances for replacement. Please send this written request along with the original check request number to the Expenditure Control Department for processing.

Checks for a different vendor name or amount will require a new check request with new supporting documentation meeting the requirements of Section 5.1.1 of these policies. Before the new check request is processed for payment, the original check must be cancelled and the funds placed back into the respective account.

Outstanding checks older than 12 months that have not already been replaced are automatically cancelled and are no longer valid. At that time, the respective University units/departments are notified of this occurrence. The funds for checks voided are credited back in the account which funded the original check as miscellaneous income with the exception of budgeted accounts. The unit/department is responsible for investigating whether or not amounts are still owed to the payee. If amounts are still owed, please contact the Expenditure Control Department for a replacement check as outlined above.

NOTE: Late fees, interest and penalties are not authorized expenses and should not be included on any check requests. All reasonable steps should be taken to avoid such charges.

Inventory Control
POLICY: 4.2.13
Effective Date: 01/01/2004
Last Updated: 04/14/2017
Policy Owner: Scott, Brandon

Merchandise purchased for resale or giveaway must be accounted for properly to comply with internal audit and IRS guidelines.  If a unit/department has a business need for maintaining large quantities of inventory, then an inventory plan should be submitted to the Expenditure Control Department in the Office of Financial Services for pre-approval. This inventory plan should include written procedures for ordering merchandise, selling merchandise, business purpose and identify the inventory control person(s) for that unit/department. Inventory items paid by check requests will be identified by the Expenditure Control Department staff and a memo and inventory report form will be sent to the unit/department for completion.  Please note that if items are for resale, the resale value can not exceed the cost and the proceeds must be deposited into the original account number used for the expense (on the check request).

Auditors require this as part of our internal controls, and will from time to time take an actual count of inventory.  If campus does not comply with inventory rules and guidelines, then the Foundation reserves the right to revoke specific units'/departments' privilege of retaining on site inventory.

Purchase Order Guidelines and Bid Procedures
POLICY: 4.2.14
Effective Date: 01/01/2004
Last Updated: 04/14/2017
Policy Owner: Scott, Brandon

PURCHASE ORDER GUIDELINES

A Purchase Order form located on the Foundations' website must be used for all purchases, other than personnel services, that exceed $5,000 (including freight and taxes). A Purchase Order is designed to obligate funds for specific items and to provide the vendor with the exact specifications, quantity, and the delivery date required.

Purchase Orders are to be prepared by the administrative unit head after ascertaining that appropriate bid procedures (see below) have been followed. The signed Purchase Order is then forwarded to the Expenditure Control Department, along with a copy of the bids, for review and to ensure the availability of funds. After approval, the original is returned to the requesting unit. One copy of the Purchase Order, along with the bids, is retained. The requesting unit sends the original to the vendor. After the goods have been received, a check request is prepared by the purchasing unit and approved by the appropriate Department Head and Dean/Vice President. The check request, original invoice, and a copy of the Purchase Order are forwarded to the Expenditure Control Department for processing.

Payments to professional consultants, travel reimbursements, entertainment expenses (including meeting expenses), dues and subscriptions, office machine repairs, postage, and telephone bills are types of purchases not required for purchase by Purchase Order. Also, the purchase of office supplies and other materials from the University of Georgia can be made without issuing a Purchase Order if the University of Georgia used approved bid procedures to secure the materials. Bids are not required for equipment or other goods that are under state contract.

The following guidelines apply to purchases with funds of equipment and other furnishings that have a total value of more than $5,000:

  • Purchases of items costing more than $5,000 but less than $15,000 should be formally bid using the bid procedures followed by the External Affairs Office.
  • For purchases of items projected to cost in excess of $15,000, the University unit should use the University of Georgia Procurement Office to bid the item(s). The purchase will be made through the University using a restricted account funded through External Affairs with the reimbursement being made from the appropriate account.
  • Any request(s) for purchase of computer equipment using Foundation funds must be approved under the requesting unit's micro-acquisition plan or by the EDP committee for the University before any purchasing action is initiated.
  • All equipment purchased will be transferred to the University to follow proper UGA inventory procedure and will become property of The University of Georgia.
  • All equipment purchased requires the payment of state tax and property tax. The amount of the tax shall not be considered a part of the $5,000 minimum bid qualification.

If the items purchased are damaged, the order is incomplete or over/under shipped, or unacceptable substitutions have been made, it should be clearly indicated on the copy of the Purchase Order so that proper notification can be made to the vendor or carrier by the purchasing unit/department.

If a vendor over-ships the quantity specified in the Purchase Order by less than 5% of the order quantity, this is within reasonable limits. Payment for the quantity received will be made. The only exception to this will be if a Purchase Order specifically states that over-shipments are not acceptable.

BID PROCEDURES

Purchases in excess of $5,000 (excluding freight and taxes) should not be made nor will a Purchase Order be issued or approved until proper bid action has been completed. At least three bids should be received before a Purchase Order can be submitted. Bids and any appropriate comments should be recorded on the bid forms.

Bidding action is designed to obtain the desired goods at the lowest possible cost without impeding routine operations. Consideration involving the acceptance of a bid should include the following:

  • Price
  • Quality
  • Delivery
  • Availability of service, if equipment

Instructions for Preparation of Request for Bid

The Request for Bid should include the following information:

  • Desired shipping date
  • Date that the bid is needed for review and subsequent issuance of a purchase order
  • Specify quantity required
  • Specifications and complete description of the items for which a bid is requested are to be shown in this space

If a Purchase Order is submitted to External Affairs for a vendor whose quote was not the lowest received, justification (considered sole source justification) must be submitted for accepting the higher bid. In some instances there will only be one vendor able to meet the requirements or provide the desired item. If so, this should be noted on the bid form, which becomes a part of the accounting record. The administrative unit head has the primary responsibility for securing bids. Outlined below is general information as to what bid specifications should include.

PURCHASE SPECIFICATIONS

Buying proper quality depends upon having proper specifications from which to work as well as to refer to when checking material bought against these specifications.

Good specifications should be:

  • Simple enough to be easily understood, but specific enough to prevent loopholes that will allow a bidder to evade the provisions and take advantage of either his competitors or the buyer
  • Capable of being met by several sellers, when possible, without a major sacrifice in quality
  • Identifiable, when possible, with some brand or specification already on the market
  • Capable of being checked. Specifications should describe the method of checking that will govern acceptance or rejection. A specification that cannot be checked is of no value, and methods vary in accuracy.
  • Reasonable in its tolerances
  • As fair to the seller as possible

A specification is no more than an accurate description of the material to be purchased. There are many forms of specifications, including:

  • Brand or trade name and model number
  • Blueprint or dimension sheet
  • Chemical analysis of physical properties
  • Description of material and method of manufacture
  • Description of purpose or use
  • Identification with specifications known generally to the trade and to the seller
  • Sample
  • Combination of two or more of the above. In a combination specification, it is important to state which type governs in the event of inadvertent conflicts; for example, No. 4 above could take precedence over No. 1 above.

BRAND PREFERENCE (SOLE SOURCE)

Preference for a brand should be supported by written justification. It is usually desirable to give this justification in advance, with the purchase request. However, it may be given after bids have been received and substitute brands offered. Such justifications are most easily accepted when the differences between the preferred brand and the substituted brand are easily measured (e.g. height, weight, thickness, width, accessories, functions, etc.) and can be easily related to the purpose of the purchase. UGA Sole Brand/Sole Source form may be used.

Petty Cash
POLICY: 4.2.15
Effective Date: 01/01/2004
Last Updated: 04/14/2017
Policy Owner: Scott, Brandon

Authorized individuals may make direct payments by cash for certain purchases. External Affairs Petty Cash funds are subject to the same guidelines as the University of Georgia. The University of Georgia spending guidelines are therefore considered an integral part of External Affairs' Petty Cash Policies and Procedures, except as modified herein. 

As delegated to the Office of Financial Services - Expenditure Control Department, certain authorized individuals may make direct purchases from suppliers for immediate needs of not more than $500.00 per purchase. The $500.00 limit may be exceeded if the excess amount above $500.00 is due entirely to transit insurance, C.O.D. charges, freight charges, custom charges, or container deposit(s). It is External Affairs' policy that such direct purchases may only be made when payment in full is made at the time and initial point of delivery.

Note: The University of Georgia petty cash funds are separate from the External Affairs petty cash funds. UGA policy does not allow for state petty cash funds to be reimbursed by External Affairs. Therefore, External Affairs will not honor requests to reimburse custodians of state petty cash accounts. Requests to reimburse state accounts that have been charged for approved state petty cash expenditures will be considered under general expenditure policy. Contact the UGA Bursar's Office for information on state petty cash funds.

Purchase of a Property or Facility
POLICY: 4.2.16
Effective Date: 01/01/2004
Last Updated: 04/14/2017
Policy Owner: Scott, Brandon

The Foundations will from time to time purchase or lease properties and facilities on behalf of the University of Georgia to support academic programs and other unit goals. The following is the process and due diligence which should be considered by the academic unit. For international properties, additional issues need to be considered.

PROCEDURE

  1. A written proposal should be forwarded from the requesting unit to its respective Dean or Vice President. If approved at this level, then the request should be forwarded to the respective Vice President in the University. The proposal should provide a rationale for the purchase, including a program plan and business plan for use of the property or facility. The proposal should also indicate the source and amount of available funding for the feasibility study. Contact the Office of Financial Services for additional considerations for international properties.
  2. The Vice President should indicate his/her concurrence by written approval of the proposal. Approval at this step indicates only that research may continue to determine the feasibility of the proposal.
  3. If the property is outside the United States, the proposal should be routed through the Office of International Programs for approval, and this approval forwarded to the Vice President for Academic Affairs/Provost.
  4. The approved proposal should be forwarded to the Vice President for Development and Alumni Relations and the Executive Director of the Foundation. The Executive Director will forward the proposal to the Executive Committee for its approval and authorization to appropriate funds for a feasibility study and other due diligence costs that are not funded by the requesting unit.

FEASIBILITY STUDY

The study should include:

a) Routine due diligence for a purchase of real property:

  • Retention of a current appraisal
  • Retention of survey/plat of property
  • Photos of property
  • Location map of property
  • Environmental impact analysis (when appropriate)
  • Physical site visit of the property (when appropriate)
  • Identify encumbrances attached to the property

b) Retention of legal advisors

c) Securing a firm purchase price (in conjunction with the requesting unit)

BUSINESS PLAN PROCEDURE

  1. The requesting unit needs to prepare a business plan that includes:
    • An assessment of the potential revenue to be generated by the academic program or other activities of the requesting unit;
    • Expenditures required to run the program, including all academic costs associated with the program such as faculty support not paid with state funding;
    • Expenditures required to operate the facility, including,
      • utilities (electric, gas, water)
      • phone and cable connections
      • janitorial service
      • yard maintenance
      • insurance
      • taxes
      • association fees
      • reserve for routine maintenance
      • miscellaneous (please identify)
  2. Any gifts to support the property should be identified, including the donor name, amount, and payment schedule.
  3. Certain data from the feasibility study should be included with the business plan:
    • Proposed acquisition cost, and
    • Photos and location map of property.
  4. The business plan should be reviewed by the unit's business office, and, for international property, with the Office of International Programs. The University Business Office should be contacted for its review of the program plan.
  5. The Business Plan should be forwarded to the Office of Financial Services.

FINANCING PLAN

1. The acquisition price and all costs incurred for the feasibility study should be provided to the Office of Financial Services. Note: If property is purchased, feasibility costs may be returned to the requesting unit to the extent they were provided.

2. The Office of Financial Services will recommend to the three Vice Presidents the most appropriate and cost-effective method to finance the acquisition. Included with the plan will be the required rental payment (if any) from the University to support the acquisition.

APPROVAL AND PURCHASING OF PROPERTY

The Office of Financial Services will seek the appropriate approval from the applicable Foundation. The Foundation will be kept apprised during the entire process.

1. Recommendations of approval from the three Vice Presidents will be forwarded to the Executive Director for presentation at the appropriate time to the Executive Committee.

2. Purchases approved by the Executive Committee will be coordinated with the appropriate Vice President's Office and administered by the Executive Director with appropriate assistance from legal counsel.

3. After the purchase is completed, the programs will be administered by the appropriate academic unit with approval of the Provost.

4. The financial reports and budget will be prepared in coordination with the Executive Director.

Tax Reporting
POLICY: 4.2.17
Effective Date: 01/01/2004
Last Updated: 04/14/2017
Policy Owner: Scott, Brandon

Certain expenditures or payments for events create taxable incidents for which External Affairs must comply. Also, certain revenues generated by events or contracts create tax liabilities. Any taxable event requires External Affairs to prepare tax reports and to pay the appropriate taxes. The types of tax reporting are identified herein.

SALES AND USE TAX

Unlike the University of Georgia, the Foundations are not exempt from sales and use taxes. It is the responsibility of the person requesting the expenditure or reimbursement to include applicable sales tax and inform the vendor that the Foundation is not exempt from such taxes. Any expenditure paid directly to the vendor must include applicable sales taxes. Any individual who incurs a business expense to be reimbursed must be sure to pay applicable sales or use tax. Check requests submitted with invoices that do not include sales tax will be returned for correction for all in-state (Georgia) vendors. For out-of-state vendors or web purchases, the applicable county use tax rate will be added and expensed to the appropriate fund. Sales tax is applied to any "sale". Sale means any transfer of title or possession, transfer of title and possession, exchange, barter, lease or rental, conditional or otherwise, in any manner or by any means of any kind of tangible personal property for a consideration and includes fabrication, furnishing, repairing, or servicing tangible personal property and transfer of possession without transfer of title [per State of Georgia Department of Revenue O.C.G.A. 48-8-2(8)].

Use tax is applied to any "use" meaning the exercise of any right or power over tangible personal property incident to the ownership of the property. Use tax includes the use, consumption, distribution, and storage of tangible personal property [per State of Georgia Department of Revenue O.C.G.A. 48-8-2(12) & (13)].

External Affairs must file sales and use tax returns and remit payment to the Georgia Department of Revenue on a quarterly basis. This report and payment is due by the 20th day following the end of the calendar quarter.  This report, includes all sales and use tax due on any income received subject to sales and use taxes and any expenditure that was paid without applicable sales and use taxes. The expense of the sales and use taxes will be charged to the account receiving the income or incurring the expense.

Items sold at auction are essentially a purchase, and as such will trigger state sales tax. Per Georgia state law, the applicable sales tax for each item sold at auction will be charged back to the appropriate fund and remitted to the state. Please note that funds cannot be used to purchase items for auctions; such items must be donated or purchased by other means.

More information on applicable sales and use taxes on income or expenses can be found at the Georgia Department of Revenue homepage. Please contact the Expenditure Control Department for questions.

IRS FORM 1099

External Affairs follows the Internal Revenue Service's guidelines for issuance of 1099 Miscellaneous Income Forms to individuals/corporations who receive payment for rents, contract services, honoraria, legal fees, consulting fees, prizes or awards, reimbursable expenses for which original receipts are not provided, and other income payments during the course of a calendar year. For definitive examples of reportable income and the minimums that apply each year, consult the IRS's website at www.irs.gov . Social security numbers and taxpayer identification numbers are required on any check requests submitted for payment of these type expenditures. For this reason, an IRS W-9 form is required for all vendors, companies and individuals who are non-UGA employees.

External Affairs Integrated Financial and Administrative Solution (IFAS) system generates a report after the end of each calendar year that identifies vendor ids coded for 1099 MISC Income reporting. The 1099 MISC Income coding is taken from the vendor's W-9 form submitted. External Affairs also includes any payments made during the calendar year that are considered taxable income reported on a 1099 MISC Form and were not included on the system's report. Payments not included in the system report are usually reimbursement to an individual for previous payment to a business or person for a service. This type of reimbursement is considered a third party payment. Most vendors will bill directly either before or after the event. If a vendor will not bill directly and a third party payment is the only means of conducting University business, then Financial Services will require an IRS W-9 form completed for this vendor. External Affairs has established this guideline in order to comply with IRS rules and regulations regarding miscellaneous income.

Form 1099-MISC are completed and mailed to recipients by January 31 for the previous calendar year. External Affairs e-files this information to the Internal Revenue Service (IRS) by March 31st via the FIRE (Filing Information Returns Electronically) system.

UNRELATED BUSINESS INCOME TAX

As a 501(c) (3) organization, the Foundations are subject to unrelated business income tax (UBIT). As a general rule, External Affairs does not engage in activities which would be considered as unrelated business income because such activities are not considered part of our tax-exempt purpose by the Internal Revenue Service, and they can result in an additional cost of paying unrelated business income tax (UBIT). Even if an unrelated business activity yields no profit, it must be reported to the Internal Revenue Service.

It is External Affairs' policy that we must consult with legal counsel and our tax preparation professionals before any transaction which has elements of unrelated business income is considered. External Affairs will not accept any income deposits that could have been generated from an unrelated business activity that has not been approved by the Director of Finance. The following is included to better help the reader understand UBIT. Please contact the Financial Services Office for further information.

The Unrelated Business Income Tax as set forth in the Internal Revenue Code applies to income derived from activities that are not in the furtherance of an entity's tax-exempt purpose. The income derived from an unrelated business is referred to as "unrelated business taxable income" (UBTI) and the taxes imposed on UBTI are commonly referred to as "unrelated business income tax" (UBIT). The Internal Revenue Code defines unrelated business income using three basic criteria:

  1. Activity must constitute a trade or business (typically an activity that is carried on with the motive or intent of producing income)
  2. Activity must be carried on regularly (frequency and continuity of the activity can be compared with the amount of time that a taxable entity would spend on the activity)
  3. Activity is not substantially related to (contributes importantly to the accomplishment of) the organizations' exempt purpose The Internal Revenue Code also gives some general exclusions from unrelated business income that include investment income, royalties, rents from real property not debt-financed, and gain/loss on sale or exchange of property.

Certain types of income are commonly considered to be taxable under UBIT and include advertising income, sale of merchandise, and service income disguised as royalties. Some categories of income that are commonly scrutinized by the IRS include travel tours, corporate sponsorships, and sale of mailing lists.

Please contact the Office of Financial Services Other Income Department before considering any revenue generating activities involving the use of funds or the deposit to a fund. Any contracts involving these revenue-generating activities must be reviewed by the Office of Financial Services and be approved and executed by the Executive Director.

Wire Transfers / EFT's (Electronic Fund Transfers)
POLICY: 4.2.18
Effective Date: 06/01/2008
Last Updated: 04/14/2017
Policy Owner: Scott, Brandon

External Affairs allows for disbursements in the form of wire transfers or otherwise called EFTs (Electronic Fund Transfers). The Office of Financial Services can wire payments to domestic (within United States of America) or foreign vendors and some foreign currency. Note that if wires are sent in foreign currency, such as Euros, adjustments may be required to the posted IFAS amount due to exchange rates. A check request must be submitted as usual with all the proper documentation and EFT should be clearly marked in the upper right hand corner of the request. Also, all the pertinent banking information for a wire transfer must be submitted with the documentation for the request.

The following information is required before a wire can be processed properly.

Domestic Wires:

  • Bank Name
  • Bank Address
  • ABA #
  • Account Number
  • Account Name
  • Any information for FFC (For Further Credit); this includes a sub account # or name
  • Reference or additional information

International Wires:

  • Currency to be used
  • Bank Name
  • Bank Address
  • SWIFT or BIC Account # (NOTE: this is an alpha-numeric account)
  • IBAN # (International Bank Account Number); must have for all EU countries (NOTE: this is an alpha-numeric account)
  • Account Number
  • Account Name
  • Routing or Sort Code
  • Any information for FFC (For Further Credit); this includes a sub account # or name
  • Reference or additional information
Disbursement Charge to Wrong Foundation
POLICY: 4.2.19
Effective Date: 06/01/2008
Last Updated: 04/14/2017
Policy Owner: Scott, Brandon

The Office of Financial Services Expenditure Control Department recognizes the complexity of two separate, functioning Foundations (Arch and UGAF) and there could be rare occasions when a disbursement is charged to the incorrect entity (foundation). To correct this charge, contact the Expenditure Control department and an internal transfer will be made through the IFAS system.

Unallowable Expenditures
POLICY: 4.2.20
Effective Date: 01/01/2004
Last Updated: 04/14/2017
Policy Owner: Scott, Brandon

The following are examples of expenditures that are not considered as serving the primary purpose of furthering institutional goals and programs and will not be approved:

  • Gifts to University of Georgia colleagues for appreciation, job well done or farewell.
  • Payment for farewell entertainment; i.e., luncheons, dinners, etc.* other than for retirements which are considered an allowable expense.
  • Purchase of gifts**, flowers***, and other gratuities for University employees.
  • Contributions to other organizations not associated with the performance of services to or for a University Program.

Development and Alumni Relations funds may be used to pay for the cost of a retirement reception. The receptions should be appropriate and moderate in their use of donors' funds. However, funding for the retirement gift should be handled as described above.

**When a faculty member/employee leaves the University, colleagues may solicit funding from other employees and friends to cover the costs of a party and/or gift.

Funds collected may be deposited. Checks collected should be written payable to the applicable foundation. The applicable foundation will issue payment for the expenses.

It should be clearly documented on the check requests that funds were collected and previously deposited for this purpose. A copy of the Other Income Deposit form is excellent documentation for this type of expenditure. Development and Alumni Relations does not treat these funds as contributions and does not retain any of the funds raised.

Discretionary funds have been provided to the President and the three Vice Presidents of UGA for the sole purpose of funding gifts for key personnel upon departure from the University.

***Development and Alumni Relations Affairs will consider requests for reimbursement of expenses for flowers in memory of retired faculty/staff, current faculty/staff, and special University friends. Each Vice President, Dean and Director should assure the appropriateness of the expenditure and the amount before requesting reimbursement. Payment of such requests may not be approved at the discretion of the Executive Director.

Requesting Funding
POLICY: 5
Effective Date: 01/01/2004
Last Updated: 04/14/2017
Policy Owner: Scott, Brandon

From time to time it is necessary for colleges / units to request funding from sources other than their own fundraising efforts.  This section will outline the possible private funding sources provided by External Affairs.

How to Request Unrestricted Funding
POLICY: 5.1
Effective Date: 01/01/2004
Last Updated: 04/14/2017
Policy Owner: Scott, Brandon

Described within this section is the process for requesting new funding or one-time funding from UGA Foundation unrestricted funds. It is important that the procedures are followed to insure the top priorities of the University of Georgia are funded from limited unrestricted resources of the UGA Foundation.

This section is not intended to address the unrestricted budget process for continuation of funding from year to year.

This section is intended to address the process for any requests to use donor gifts made to the Foundation that are not restricted by the donor, and to address any special allocations from general unrestricted Foundation funding not identified in the budget process.

All requests for funding must be approved prior to submission to the Executive Director of the UGA Foundation. The following procedures apply:

I. A request should receive approvals at both of the following levels in the requestor's department or unit as applicable:

A. Director, Dean of School/College, or Vice President.

B. Provost.

II. At each level, the request for funding should be reviewed to determine if it is a top priority to be funded and if there is available funding within that department/unit to support the project or program. Requests without the appropriate approvals will be sent back.

III. If it is determined that UGA Foundation funds are best suited to fund the request, the request will be forwarded to the President for consideration. If another source of funding is identified the requestor will be notified of that method.

IV. The President of UGA will determine the funding priority of the requests for the University as a whole. The President then will submit the proposed requests in order of priority to the Executive Director of the UGA Foundation who will submit the requests for consideration by the UGA Foundation Finance Committee.

V. Approved requests for funding by the UGA Foundation Finance Committee shall be presented to the Board of Trustees for approval.

VI. Requestors will be notified of the approval (or non-approval) by the Executive Director of the UGA Foundation. Approved requests will be processed by the UGA Foundation.

How to Request Venture Funding
POLICY: 5.2
Effective Date: 01/01/2004
Last Updated: 04/14/2017
Policy Owner: Scott, Brandon

The President's Venture Fund (PVF) was established to support students with funding for small programs and projects in amounts typically ranging from $500 to $5,000. Successful letters of request for small grants have included the following elements:

  1. A one-time need, which should not require annual renewal or be part of a regular annual budget. Special events, performances, and start-up costs are all good examples;
  2. A demonstration of matching support at some level—internal, departmental, college or school, and/or vice presidential—illustrating an institutional commitment to the program. Letters of support may be attached;
  3. A budget, with the portion of the event to be funded by the President's Venture Fund clearly designated. 

Funding opportunities are customarily brought to the President's attention by the Provost, a Vice President, Dean, or Department Head. In general, funding requests for research and academic programs are not supported by the President's Venture Fund. These requests should be directed to the Provost. 

Requests are reviewed monthly. One- to two-page letters with supporting materials seeking support from the PVF may be sent to the President's Office for consideration.     

Reporting Guidelines

Acknowledgments - Public acknowledgment of support from the President's Venture Fund should be included in any printed programs, reports, or publicity materials, as well as any acknowledgments to sponsors. Please use the following single line of text for such acknowledgments: "This program is supported in part by the President's Venture Fund through the generous gifts of the University of Georgia Partners and other donors."

Follow-up Report - A brief, one-page letter of report must be submitted following the completion of any program, activity, or event funded through the President's Venture Fund. The report should summarize the highlights of the program, attendance, discussion, and any other details that would help illustrate the impact of this program on the University and those in attendance. Included in this report should be a summary of expenditures. The report should be sent within 60 days of the completion of the program to:

Office of the President
University of Georgia
Administration Building
220 South Jackson Street
Athens, Georgia 30602


Policies and Procedures for Transferring Appropriation

Policy - In order to transfer Venture Fund appropriations in an expedient manner once approved by the President of the University, funds will be transferred to an existing UGAF nonendowed discretionary fund, if available.  If a Foundation fund is not available, a UGA account will be established for the specific purpose as identified by the funding request.

Procedures -

  1. Determine if the award can be transferred to an existing discretionary UGAF fund. If yes, Financial Services should be contacted as indicated on the award letter for further instructions to facilitate the transfer.
  2. UGA Foundation Policies and Procedures will be followed for expenditure of these funds.
  3. If a Foundation fund is not available for the transfer, a UGA account should be established to receive the award.
  4. A "Request for Account Addition/Change" form must be submitted to UGA Accounting, Business Services. This form is available from the University of Georgia website at http://fanda.uga.edu/facstaff/forms.

    Please indicate on this form
    ****"President's Venture Fund Appropriation As Funding Source"****
  5. After an account number has been assigned by Accounting, a budget amendment form (Item#12-0670 from COS) must be submitted to the Director of UGA Budgets, Business Services.
  6. UGA Policies and Procedures for Expenditures apply to expenditure of these funds.
  7. The Venture Fund account will remain open for twelve months from the date of account setup. If there are unexpended funds at the end of this twelve-month period, the UGA accounting office will notify the department of their intent to close the account and to transfer any remaining account balance to the UGA Foundation for deposit to the President's Venture Fund.

 

 

How to Request Parents and Families Funding
POLICY: 5.3
Effective Date: 01/01/2004
Last Updated: 04/14/2017
Policy Owner: Scott, Brandon

Applications for grants from the UGA Parents & Families Fund are welcome from all schools, colleges, units and organizations associated with the University of Georgia. Forms are available from the Parents & Families Association office at 394 South Milledge Avenue, Athens Georgia or may be accessed through the Parents & Families web site (http://www.uga.edu/information/parents.html). The deadline for submitting applications is determined by the date of the spring meeting of the Parents & Families Council but is usually sometime in March.

Immediately following the deadline, copies of each application are mailed to all members of the Parents & Families Council. The members review all forms submitted. Council members then vote on whether to fund a request and, if so, for how much. The Director of the Parents & Families Association then compiles these votes and presents them to the Parents & Families Council at their spring meeting. At that time decisions are made on any 'borderline' requests, amounts of awards are confirmed, and a final vote is tallied.

Each applicant is notified of the Council's decision to fund or deny and the amount of the award where applicable. Occasionally, the Council will have information or suggestions to share about alternative funding for an event or project. Recipients of grants from the Parents & Families Fund must return a form indicating how proceeds are to be distributed (ledger transfer within the UGA Foundation, reimbursement for receipts submitted, etc.). Ledger transfer is the preferred method for disbursing funds.

Recipients of grants from the Parents & Families Fund are asked to submit a brief report about the use of funds upon completion of the project or event.

Requesting Data
POLICY: 6
Effective Date: 07/31/2014
Last Updated: 04/14/2017
Policy Owner: Scott, Brandon

Requests for alumni data may come from many different sources.  This section is divided into the requesting/receiving source of each data request.  All data lists outside the system, including "directory information", should be considered sensitive information.  All data must be properly destroyed (paper form) or deleted immediately after the project is completed or at the end of two weeks from receipt of the data file, whichever is the shorter timeframe.

Alumni Requesting Their Own Data
POLICY: 6.1
Effective Date: 07/31/2014
Last Updated: 04/14/2017
Policy Owner: Scott, Brandon

GAIL provides a public networking portal for Alumni to view/update biographical data, view their giving information, update payment methods, view pledge balances, make notes to alumni records, and query alumni through an electronic directory.  To request access to the public portal, submit an access request through https://gail.uga.edu/  by completing a short biographical update.  The submission will request address, phone, e-mail, and graduation year information.  The records group will analyze the data to ensure the user is and alumnus/alumnae of the university and send a welcome ID to the e-mail address on file.  This process may take up to two business days.  Once access to the system is granted, alumni can login and view data at their leisure.

GAIL User Requesting Data Lists
POLICY: 6.2
Effective Date: 07/31/2014
Last Updated: 04/14/2017
Policy Owner: Scott, Brandon

All requests for data lists must go through askit@uga.edu or the unit's representative for the query group (if applicable).  An e-mail to askit@uga.edu will create a ticket and the request will be assigned to the appropriate report writers.  All requests for data will be completed and provided within the application.  Example: If a unit requests a selection of alumni to be invited to an event, the reporting group will create a selection and provide that selection name to the user.  It is then the user's responsibility to utilize the events module to execute his communication.  This process provides several key objectives: 1) keeps the information secure within the application. 2) marks each constituent record as being invited to the event, solicited, and/or delineates individual interactions, 3) allows web developers to put the event on the web for registration, 4) provides the designation for which funds will be deposited, 5) allows for registration to the event through the system, and 6) gives the Foundation a holistic view of the events to which constituents are invited.

 

Exception:  Development Officers, defined as constituent code of "fundraiser" in GAIL, can request data lists from the system with contact information included.  These lists are for their use only and may not be shared with any other users.  In addition, requests must be made for prospecting purposes only and should not be used for events or other marketing purposes (Prospect Review and/or Call List).  They will receive the file as an extract from the system and must destroy any locally saved downloads within two weeks of extraction.  Once built, these extracts can be re-run when needed by the user.

Non-GAIL User (UGA Employee) Requesting Data Lists
POLICY: 6.3
Effective Date: 07/31/2014
Last Updated: 04/14/2017
Policy Owner: Scott, Brandon

A UGA employee that is not an authorized GAIL user may have a need for data from the system.  An authorized GAIL user may supply data on these conditions: 1) ensure a non-disclosure form has been signed with that employee (found on the document tab of the constituent record of the requestor) (http://www.dar.uga.edu/gail_support_docs/Non-Disclosure_Person.pdf), 2) send all communication through the secure SendFiles application supported by EITS (http://wiki.eits.uga.edu/help/index.php/SendFiles), and 3) ensure the data is discarded immediately after the project is completed or in two weeks whichever timeframe is shorter.

 

An example of this type of request is: A professor needs an alumni list for their department to conduct a survey.  In general, the professor has no business need for the information in GAIL but from time-to-time wants to utilize the data.  A GAIL user authorized to write queries, can then create and export the requested data assuming the two conditions above have been met.  This allows for the use of data by employees on campus and can be serviced by local GAIL users.

Non-UGA Employee Requesting Data Lists (usually a volunteer)
POLICY: 6.4
Effective Date: 07/31/2014
Last Updated: 04/14/2017
Policy Owner: Scott, Brandon

A non-employee may acquire data from the GAIL system on these conditions:   1) completion of a non-disclosure form(found on the document tab of the constituent record of the requestor)  has been signed with that non-employee (http://www.dar.uga.edu/gail_support_docs/Non-Disclosure_Person.pdf), 2) send all communication through the secure SendFiles application supported by EITS (http://wiki.eits.uga.edu/help/index.php/SendFiles), and 3) ensure the data is discarded immediately after the project is complete or two weeks from receiving the data file, whichever timeframe is shorter.  Once data is retrieved from the system, it is the responsibility of the person with access to ensure the data remains secure.  The UGA employee providing the data must follow-up with the non-employee to ensure the data has been destroyed by the end of the project or two weeks after receiving the data, whichever comes first.

 

An example of this type of request is:  If a GAIL user is enlisting the help of a volunteer and wishes to send contact information to the volunteer, the GAIL user must ensure the security steps above are followed before handing out any information.  Volunteers may include political advisory groups, corporate alumni groups, alumni chapters, etc.

Outside Vendors Requesting to use Data on Behalf of the University
POLICY: 6.5
Effective Date: 07/31/2014
Last Updated: 04/14/2017
Policy Owner: Scott, Brandon

The University of Georgia or the UGA Foundation may, from time to time, contract with third parties to communicate with alumni, solicit potential donors, or screen data on behalf of the University or one of its units. The University of Georgia Foundation protects alumni information and limits use of this data.  Employees may not disseminate information from the database to outside entities without the express written consent of the Division of Development and Alumni Relations.  For a Non-University Entity to receive data they must:

 

  1. Complete a formal contract which stipulates how they will use the information, when they will use it, if they are registered to solicit in each state, and when they will destroy the information.  Third party vendors must register with the University of Georgia Foundation in all states in which they wish to solicit and that require State Solicitation Registration.  (See State Solicitation Registration section below).
  2. Sign a Non-Disclosure Agreement which in which the vendor assumes all liability (Personal and Company documents separate) and absolves the University of Georgia and the University of Georgia Foundation of any and all liability.
  3. Must adhere to all UGA and Foundation rules in regard to using the information.
  4. Files must be sent through the secure SendFiles program (http://wiki.eits.uga.edu/help/index.php/SendFiles) to ensure adequate encryption.
  5. The contracting vendor and employees will remain responsible for enforcing the rules of the contract.  (Example: If the UGA Alumni Association contracts with an outside vendor then they (the Alumni Association) will run the updated query when needed and provide the information.  The Alumni Association will also ensure the vendor is adhering to the terms of the agreement in use and destruction of information).
Outside Vendor Requesting Data Lists for Printing Only (no design or consulting work)
POLICY: 6.6
Effective Date: 07/31/2014
Last Updated: 04/14/2017
Policy Owner: Scott, Brandon

The University of Georgia/Foundation protects alumni information and limits the use of this data.  Employees may not disseminate information from the database to outside entities without the express written consent of the Division of Development and Alumni Relations.  An example of this type of request is:  A GAIL user creates an event through the event module and is ready to send their export list to their printing and mailing vendor.  Before they can send the contact information to the vendor, the GAIL user must adhere to the security requirements below.

For a Non-University Entity to receive data they must: 

 

  1. Sign a Non-Disclosure Agreement in which the vendor assumes all liability (Personal and Company documents separate) and absolves the University of Georgia and the University of Georgia Foundation of any and all liability.
  2. Must adhere to all UGA and Foundation rules in regard to using the information.
  3. Files must be sent through the secure SendFiles program (http://wiki.eits.uga.edu/help/index.php/SendFiles) to ensure adequate encryption.
  4. Employee will remain responsible for enforcing the rules of the Foundation.  The employee will also ensure the vendor is adhering to terms of the agreement in use and destruction of information.
Authorized Royalty Contracts
POLICY: 6.7
Effective Date: 07/31/2014
Last Updated: 04/14/2017
Policy Owner: Scott, Brandon

The UGA Foundation has the authority to enter into contracts with outside vendors for the generation of royalty revenue from the sale of trademark materials.  These contracts are exclusive and limited based on approval from the university.  Distribution of revenues are based on royalty terms.

Non-University Entities Marketing Their Own Products or Services
POLICY: 6.8
Effective Date: 07/31/2014
Last Updated: 04/14/2017
Policy Owner: Scott, Brandon

Individuals and organizations external to the University often request access to alumni data lists in order to market their own products or services.  These offers may be in the form of a sponsorship, fee for data, or some other reciprocal arrangement.  The University of Georgia places a high value on its reputation, and the Division of Development and Alumni Relations aims to be a responsible steward of alumni contact information.  Selling of alumni data lists are strictly forbidden.

Logos and Trademarks
POLICY: 7
Effective Date: 01/01/2004
Last Updated: 04/14/2017
Policy Owner: Scott, Brandon

 

Trademark Management and Licensing Office

In 1996, the University of Georgia (UGA) created its trademark management and licensing program to establish a foundation for promoting and protecting the use of its trademarks. Over the years, the traditions and spirit shared by the UGA family have increased the demand for association with products that feature the University's trademarks. The use of UGA's trademarks extends through all facets of the University. Therefore, it has been standard practice that the UGA Division of Development and Alumni Relations, Office of Financial Services and the Division of Marketing and Communications, in conjunction with the Office of Legal Affairs, the UGA Athletic Association and the UGA Division of Finance and Administration, maintain a university-side perspective. As such, this function is under the direction of the Office of the Vice President for Development and Alumni Relations. The University has contracted with Fermata Partners, one of the nation's leading collegiate licensing and marketing representative, to enhance the University's efforts in this area.

The mission of the Trademark Management and Licensing program is three-fold:

  • To ensure proper use and application of the trademarks that are associated with the University of Georgia.
  • To strengthen the trademarks through relationships with retailers, licensees, campus departments, student organizations, alumni and fans.
  • To generate revenue to enhance private funding for academic support.

What is a trademark?

A trademark (or mark) is any logo, symbol, nickname, letter(s), work(s), word(s) slogan, or a derivative that can be associated with an organization, company, manufacturer, or institution and can be distinguished from those of other entities or competitors.

In addition to the marks listed above, any indicia adopted hereafter and used or approved for use by the University of Georgia shall be subject to the policies and procedures of the trademark licensing program. Additionally, the trademark licensing program shall also cover any derivations of UGA marks which would cause consumers to erroneously believe that the product originated from or was sponsored/authorized by the University.

Who Needs a License?

Licenses must be obtained for the use of any UGA trademark, image, or photograph used for any product sold to the general public or to campus departments and organizations. In addition, companies or organizations wanting to associate with the University through any use of its trademarks must obtain promotional licenses.

Outlines below are the policies and procedures for the use of the University of Georgia's marks related to the following areas:

  • Traditional Retail Channels;
  • Campus Departments (i.e., academic departments, athletics, student organizations, etc);
  • Internal Affiliated Organizations (i.e., Foundation, Alumni Association); and,
  • External/Non-UGA (i.e. alumni clubs, booster clubs, commercial use)

 

External Uses
POLICY: 7.1
Effective Date: 01/01/2004
Last Updated: 04/14/2017
Policy Owner: Scott, Brandon

 

Traditional Retail Merchandise

Any company interested in manufacturing a product that will be sold to consumers through retail distribution channels (including the Internet) must obtain a license through Fermata Partners. All companies must complete the application and the requirements for licensing as outlined on Fermata's web site.

Fermata will communicate all information to the University of Georgia Athletic Association. Based on the information provided, the University of Georgia Athletic Association will determine whether a company will or will not be granted a license. The retail market for collegiate merchandise in general and UGA merchandise specifically has become over saturated in certain product categories. Therefore, licensing may not be granted to new companies in certain categories.

The basic requirements for licensing include: completing the application, providing proof of product liability insurance (amount is based on the product category), signing a license agreement (and authorized manufacturer agreements if needed), signing the labor code agreement, paying the applicable advance, getting all designs and products approved, and reporting royalties on the sale of UGA merchandise.

UGA reserves the right to prohibit use of its trademarks with certain issues and products, such as candidates for public office, those products specifically disallowed per the Board of Regents policy and those products that infringe upon another entity's trademarks or would be considered in poor taste by the general public (See: §IV.D.). UGA will not license products that do not meet minimum standards of quality, good taste, are dangerous, or carry high liability risks.

Other Non-University Use

Use of UGA marks and/or indicia by organizations that are not affiliated with the University will be reviewed on a case-by-case basis. Below are the basic guidelines that will be followed.

  1. UGA recognizes that there are many groups that support the University from academics to athletics (i.e. alumni and local organizations). However, any group wanting to use UGA trademarks on products for its membership or for resale must purchase the product from a current UGA licensee. By supporting UGA's licensing initiatives, organizations can assist UGA by ensuring that product bearing UGA logos is of the highest quality and meets all insurance and contractual requirements. The licensee is responsible for getting the design approved by University of Georgia External Affairs or the University of Georgia Athletic Association and remitting UGA's royalty on the wholesale price of the product.
  2. Businesses may not establish a permanent statue or mural that includes UGA trademarks or likeness without written permission from the University of Georgia Division of Development and Alumni Relations or the University of Georgia Athletic Association
  3. Businesses, with advance written permission from the University, may use UGA trademarks in a non-permanent fixture (i.e. window painting, removable lettering marquees) supporting a UGA event. Permission may be requested by completing and submitting a trademark approval form.
  4. Businesses or organizations may not use UGA trademarks in any type of advertisements on websites, social networks or on banners, etc., without written permission from University of Georgia Division of Development and Alumni Relations or the University of Georgia Athletic Association.  An approval form must be completed and sent for review to University of Georgia Division of Development and Alumni Relations.
  5. Individuals or organizations may not utilize UGA's trademarks in conjunction with a candidate for political office, policy/legislative initiatives or political causes of any type.
  6. Individuals may not use UGA trademarks on a website or social network without approval from University of Georgia Division of Development and Alumni Relations or the University of Georgia Athletic Association.
  7. Traditionally, UGA does not allow its trademarks to be used in conjunction with not-for-profit organizations not affiliated with the university.
  8. Businesses may not produce merchandise for resale or giveaway that utilizes UGA's trademarks and its name and/or logo without written permission from University of Georgia Division of Development and Alumni Relations or the University of Georgia Athletic Association
  9. Businesses may not use UGA's trademarks to promote its products or services in print, radio, television or Internet advertising without written approval from University of Georgia Division of Development and Alumni Relations or the University of Georgia Athletic Association
  10. Licensees or retailers of UGA merchandise may print their name on the product. However, the logo or name may be only 1 ½ inches by 1 ½ inches in size. To maintain consistency, this coincides with NCAA rules regarding company branding on uniforms etc.
  11. Rights fees and royalties for the use of UGA trademarks in all instances may be assessed. 

 

Internal and Affiliated Uses
POLICY: 7.2
Effective Date: 01/01/2004
Last Updated: 04/14/2017
Policy Owner: Scott, Brandon

Licensing Policies and Procedures for Campus Departments and Student Organizations

It is not the intent of the University for the school/college/unit/organization to incur additional costs to comply with UGA trademark policies.  Because some stocks of trademark bearing supplies (i.e., stationery, signs, other durable goods, etc.) may bear outdated trademarks, it is not necessary to discard those products.  However, it is mandatory that when the inventory is depleted, new materials include a compliant mark.

Please take a moment to review your current marks to determine if they adhere to the policy. If not, please forward a copy of your mark to trademarks@uga.edu with any questions.

With regard to the use of UGA marks by internal, administrative units of the University, flexibility in meeting certain requirements of this policy may be applied. This flexibility will require the review of the University's Trademark Management Committee.

Use of a UGA mark with an organization name implies association with the University. Therefore, only official campus departments and those student organizations that are officially recognized by the UGA Division of Student Affairs are allowed to use UGA trademarks in conjunction with their organization's name.

Any product bearing UGA trademarks or a specific departmental logo must be purchased from licensed manufacturers. Using an officially licensed company to manufacture a product ensures that the company has provided the correct product liability insurance and signed UGA's labor code of conduct agreement. UGA has more than 500 licensees nationwide and numerous in-state and locally licensed companies.  Lists of licensees by product category are updated monthly and may be downloaded from University of Georgia Division of Development and Alumni Relations web site.

Campus departments and recognized student organizations may use the UGA name and trademarks on product designs and on event promotional items in conjunction with UGA marks. If a school, college, campus organization, or recreational sports/club wishes to use University of Georgia academic or athletic marks, the policies below provide information and mandatory guidelines for such use:

1.  The Athletic Association does not permit use of its Primary or Secondary Athletic Marks (marks 001-007 on the university's digital art sheet) or Primary or Secondary Athletic wordmarks (font specific only - marks 008-022) for club/recreational sports use.

2. Registered Club/recreational sports groups may use Additional Athletic Marks (023-024 and 026 on the university's digital art sheet) and verbiage marks, “University of Georgia”, “Georgia”, “Bulldog(s)”, “Dawg(s)”, “UGA”, etc. upon approval; however, the following guidelines must be observed:

• The recreational sport/club must be officially registered with the University of Georgia Center for Student Organizations.

• The recreational sport/club must incorporate “Club” or “Rec Sports” in the proposed logo design when using trademarked logos and/or verbiage “Georgia”, “Bulldog(s)”, “Dawgs”, “UGA”, etc.

• The recreational sport/club may not use any marks or verbiage on uniforms and apparel if a sponsor is listed in any way.

3. The school, college, campus organization, or recreational sports/club must submit all designs for approval, using a UGA Logo approval form, which may be downloaded from http://www.dar.uga.edu/forms/pdf/uga_logo_approval_form.pdf, and sent to trademarks@uga.edu. 

4. If the design includes an athletic mark, the it will be submitted to the UGA Athletic Association for review.  

5. The Athletic Association may provide approval, disapproval or instructions with regard to modification of marks to assure compliance with UGA Trademark Guidelines. 

6. Once a design has been approved, the school, college, campus organization, or recreational sports/club must use a licensed vendor to produce any merchandise.  The Office of Financial Services can provide a list of licensed vendors/manufacturers or they may be downloaded from http://www.dar.uga.edu/policies/nodes/view/445/UGA-Licensed-Vendors.

7. If it is the intention of the school, college, campus organization, or recreational sports/club to use merchandise for promotional purposes, giveaways, or for the sole use of people within their unit or organization, the Office of Financial Services will provide the group with a letter to the licensed vendor/manufacturer allowing the merchandise to be produced “royalty free.”

8. If it is the intention of the school, college, campus organization, or recreational sports/club to sell merchandise as a revenue- generating project, the merchandise must be produced by a UGA licensee, which shall pay all associated royalties and follow all designated licensing procedures.

In determining exemptions from royalty payment, consideration is given to the mission of the licensing program and the many constituents it serves. Given these criteria UGA is not required to pay royalties to itself for purchases of services or products that are a necessity for faculty and staff to perform their jobs (i.e. equipment, services, uniforms, educational tools). However, UGA attempts to avoid unfair competition with other retailers and service providers and therefore, does not exempt itself from paying royalties to itself on the purchases of goods that are to be resold to members or to the general public, regardless of the purpose of the sale.

Affiliated Organizations

Affiliated Organizations are subject to the same duties and obligations in regard to use of UGA trademarks and logos as noted above. The Affiliated Organizations include:

  1. The University of Georgia Foundation
  2. The Alumni Association
  3. The Athletic Association
  4. The University of Georgia Research Foundation
  5. The University of Georgia Real Estate Foundation 

 

 

UGA Digital Art Sheet
POLICY: 7.2.1
Effective Date: 04/01/2014
Last Updated: 04/14/2017
Policy Owner: Scott, Brandon

General Use and Regulation Requirements for UGA Marks and Logos
POLICY: 7.3
Effective Date: 01/01/2004
Last Updated: 04/14/2017
Policy Owner: Scott, Brandon

To maintain consistency, UGA does not allow any alterations to its marks and logos and all marks and logos must always be presented in their original form:

  1. The marks and logos of the University of Georgia should never be obscured by interrupting lines, shapes, color or text.
  2. The marks must never be tilted or appear upside down.
  3. To maintain reproduction quality, the marks and logos requested must be provided to the user by the University of Georgia Division of Development and Alumni Relations or downloaded from the University of Georgia Styleguide once the user has completed an approval form (which may be downloaded as well) and has been granted approval.

The official seal of the University of Georgia is not interchangeable with other UGA logos nor may it be altered in any way. The seal carries additional guidelines for use that are included below:

  1. The seal may be used only on academic awards, and formal and official institutional documents such as diplomas and proclamations.
  2. No other marks or logos will be considered on these types of items:
    1. Diplomas, caps and gowns, proclamations etc.
    2. The seal can only be produced in one color.

Registered University of Georgia and Athletic marks cannot be used by political campaigns, or candidates, nor may UGA marks be used for any political initiatives of any sort.

The registered trademark symbol ® must always accompany a registered mark. The trademark symbol TM must always accompany the marks that are in the process of being registered. A list of ® and TM logos are available University of Georgia Division of Development and Alumni Relations web site.

The Board of Regents of the University System of Georgia guidelines for use of marks and logos must also be followed at all times. These guidelines include:

  1. Marks and logos cannot be used on any services, goods or items in a manner which may cause embarrassment or ridicule to UGA.
  2. Marks and logos shall not be used in conjunction with:
    1. Alcoholic beverages;
    2. Tobacco products;
    3. Drugs;
    4. Religious content;
    5. Political candidates or political issues;
    6. Sexually oriented goods;
    7. Goods which make unfavorable reference to the race, gender, sexual orientation, national origin, or disability of a person;
    8. Any item which does not meet minimum standards of quality and good taste as determined by UGA. 
UGA Identity Program Policies
POLICY: 7.4
Effective Date: 01/01/2004
Last Updated: 04/14/2017
Policy Owner: Scott, Brandon

All academic, administrative, and support units of UGA are required to use one of the approved letterhead styles on all stationery printed in black ink only or black plus PMS 200 red. Envelopes, notepads, business cards, mailing labels, and other stationery items must also conform to these logo guidelines.

The marks and logos cannot be modified or altered in any way. Logos should always be reproduced from high-resolution files in order to maintain high quality. A copy of logo use guidelines may be obtained from University of Georgia Division of Development and Alumni Relations.

Logos must be reproduced in official colors. However, when the basic ink color in a publication is to be something other than black, the logo may be reproduced in that color. This dispensation does not apply to stationery items.

No competing departmental, school, college, or other logos or symbols may appear on official UGA letterhead or stationery items.

The words "The University of Georgia" must appear on the front cover of all University publications, and one of the logos, properly marked with a registration symbol, must appear on or within each publication, preferably on the front, back or title page

This logo system is recommended for all visual representations of the University of Georgia for signs, video productions, exhibit materials, vehicles, and the like, in addition to printed publications and websites

Exceptions to these policies, guidelines, and standards must be approved in advance by the office of the Vice President for Marketing and Communications (286 Oconee Street, Suite 200 North, Athens, Ga. or karri@uga.edu.)

These policies, standards, and guidelines are revised as deemed necessary.

UGA Licensed Vendors
POLICY: 7.5
Effective Date: 01/17/2013
Last Updated: 04/14/2017
Policy Owner: Scott, Brandon

Click on the following link to view UGA's licensed vendors.

UGA Licensees