IDA
235, To Solicit and Accept Gifts IDA 446, Solicit, Accept, or Execute Certain
Extramural Research, Training, and Public Service Contracts and Grants
A gift may not include
an implicit or explicit statement of exchange; quid pro quo; or purchase of
services, goods, or other exclusive information not shared by others.
Characteristics
of gifts
Awards that have the
following characteristics ordinarily will be classified as gifts:
donor imposes no
contractual conditions, requirements and/or restrictions, written or oral
funds/property
are awarded irrevocably
Types of gifts
To be classified as
a gift and entitle the donor to a tax deduction, a gift must support the
University's educational or medical goals. Gifts that may be accepted include:
Funds (cash, check,
electronic fund transfer, credit card charge)
Securities (stocks,
bonds, mutual funds)
Life Insurance
Real estate
Deferred (unitrust,
gift annuity, pooled income funds)
In-kind
Equipment
Vehicles
Computer software/hardware
Food/catering
Artwork
Books/periodicals
Jewelry/coins/precious
metals
Plants/trees
Substances
Note: Environmental
Health & Safety must be notified prior to acceptance of in-kind
gifts of potentially hazardous substances (chemicals, paints, inks,
cleaning agents, asbestos materials, compressed gases).
Questions on acceptance
of gifts should be directed to the Gift Administration, at (949) 824-5751.
Grant, Contract,
or Agreement
An award which has one
or more of the following characteristics ordinarily will be classified as
a grant, contract, or agreement:
provision for audits
by or on behalf of the grantor
grantor will receive
or be entitled to receive some consideration, such as a detailed technical
report of research results, a summary appraisal of product, or a report
of expenditures
testing or evaluating
of proprietary products
the research, training,
or service is directed toward satisfying specific grantor requirements (e.g.,
terms and conditions stating a precise scope of work to be done rather than
a general area of research); or there is a clear reference made with regard
to a research project or proposal title
a specific or implied
period of performance
termination is at
the discretion of the grantor
funds unexpended
at end of period shall be returned to the grantor
intellectual property,
data, or patent rights ownership is requested by the grantor
limitations placed
on the dissemination (publication) of results of the research.
B. Classification
of Awards
Judgment must be exercised
in order to classify the gift/grant in accordance with the intent of University
policy. The decision as to whether a particular award should be considered
a gift cannot be made based upon the presence or absence of a single characteristic
or criterion. The award must be reviewed in toto in order to determine
its proper classification. Classification shall be the initial responsibility
of University Advancement (UA), but in some cases, the documentation will
be forwarded to Sponsored Projects
Administration (SPA), in the Office of Research Administration, for final
review.
Before the University
can accept private funds in support of a specific project, the project must
be reviewed and approved at the department and school level. When an award
from a private sponsor is sent directly to the principal investigator, the
initial review, approval, and determination as to gift or grant status shall
be made by the department and school. All appropriate documents shall be forwarded
to UA for formal review and classification. If necessary, UA forwards the
documentation to SPA for further review. SPA reviews the award for compliance
with University policies including
University Regulation Number 4, patents and copyrights, use of human subjects
and of biohazard materials, space requirements, indirect costs, etc. The information
provided should be sufficient enough that SPA can complete a timely review
and classification.
C. Processing Awards from
Private Sources
Gifts
All gifts received
by department representatives, whether for The Regents or The UCI Foundation,
are to be deposited immediately upon receipt. The Online
Gift/Pledge Acceptance form is completed for each gift or pledge from
a non-governmental source and sent to University Advancement, Office of
Gift Administration, accompanied by:
Original gift
letter and all other correspondence or material that accompanied the
gift letter
Original check
Copy of acknowledgment
letter
Principal Investigator's
Statement of Economic Interests, Form 730-U, if required (see 2.
Grants)
UC
Regents Gift
If the gift is
for the UC Regents, a Deposit Advice and an Online
Gift/Pledge Acceptance form are completed. The original check along
with the documents listed above are sent to University Advancement, Gift
Administration.
UCI Foundation
Gift
If the gift is
for The UCI Foundation, an Online
GIft/Pledge Acceptance form is completed. The original check along
with the documents listed above are sent to University Advancement, Gift
Administration.
Services Rendered
If the check is
payment for services rendered where there is no gift component,
it is deposited to a more appropriate account rather than a gift account.
Grants
(when a proposal was not formally submitted to an agency via SPA)
Before an award can
be accepted, a grant must be reviewed/accepted by the Director, Sponsored
Projects Administration. The department/school provides SPA with an original
copy of the:
(This form is
generally used to obtain the various campus approvals required by
the University before a proposal may be submitted to an extramural
sponsor for support of a research, training, or public service project.)
Proposal/Project
Summary (submit two copies to SPA)
Budget (apply
appropriate Indirect Cost rate as required on the Administrative Approval
Form)
NOTE:
Unless listed on the "Exception List," the Statement of Economic Interests
is to be completed for all research projects which are funded in whole
or in part:
through a
contract or grant of $250 or more, or
by a gift
earmarked by the donor for a specific research project or a specific
principal investigator, provided the amount of the gift, or the
aggregate over a 12 month period from the same donor is $250 or
more.
Review and reporting
responsibilities are assigned to SPA. SPA sends a copy of its award synopsis
letter to the Development Office, and to University Advancement in lieu of
an Online Gift/Pledge Acceptance form.
When a contract, purchase
order, or agreement (for research, training, public service) is received and
no proposal was submitted to an agency via SPA, such documents must be reviewed
and signed by the Director, Sponsored Projects Administration. The department/school
provides SPA with the same documentation listed for gifts.
Contractual agreements
are not reported to the Development Office.
D. Acceptance and Administration
of Awards from Private Sources
Awards classified as
gifts by SPA are transmitted to and administered by University Advancement.
No indirect costs are assessed.
Awards classified as
grants or contracts are administered by SPA (see
UC Contract and Grant Manual). Awards are subject to indirect cost recovery
and the research review process utilized for privately funded and government
contracts and grants.
All gifts/grants from
private sources are to be reported to the Office of the President.
A summary report
of gifts under $5 million is prepared by University Advancement and sent
quarterly to the University Gifts and Endowments Office. Gifts of $5 million
or over are reported by University Advancement to the University Gifts
and Endowments Office on the Online
Gift/Pledge Acceptance form.
Grants are
reported by SPA to the University Contract and Grant Office through the
Corporate Contract and Grant System, and to the University Gifts and Endowments
Office by a copy of the OCGA acknowledgment letter.
When appropriate, acknowledgment
letters for gifts are prepared by University Advancement for signature by
the Chancellor or other administrator.
Any substantial donor
receives regular report letters, particularly if the support is for a specific
project or department in response to a written proposal.