- 1 Departments and Duties
- 2 Establishing Funds
- 5 Requesting Funding
- 6 Requesting Data
- 6.1 Alumni Requesting Their Own Data
- 6.2 GAIL User Requesting Data Lists
- 6.3 Non-GAIL User (UGA Employee) Requesting Data Lists
- 6.4 Non-UGA Employee Requesting Data Lists (usually a volunteer)
- 6.5 Outside Vendors Requesting to use Data on Behalf of the University
- 6.6 Outside Vendor Requesting Data Lists for Printing Only (no design or consulting work)
Effective Date: 02/17/2011
Last Updated: 01/13/2012
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.
- 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.
- Drafts of promotional materials, brochures, itineraries, instructor biographies, reading lists, and a budget should be included with the Approval Form.
- The approval form must be signed by the UGA unit's Vice President, Dean, or Director.
- Tours with adequate documentation showing they support UGA's mission (education, research, outreach) will be approved by The Office of Gift & Alumni Information Management.
- 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.
- 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.