Advancement Services and Operations

San Francisco State University 

Donations from Employees in Support of Their Own Programs/Research 

University Executive Directive #UED 20 - 44 

On occasion, San Francisco State University receives donations of funds from University employees to support their own research or other programs in their own units/departments. The University may also receive donations of funds from members of University employees' families or by corporations in which an employee holds a significant or controlling interest. 

This directive provides policies and guidelines for the acceptance of donations and gifts from employees directed to support their own activities, programs or research received by the University or any of its auxiliary organizations. Policy and guidelines below are in compliance with the Political Reform Act of 1974 which contains a general provision against conflicts of interest in public decision making, as well as a provision for the adoption of a CSU Conflict of Interest Code. The restrictions of this Act apply to all CSU employees, without regard to whether they are required to file an annual conflict of interest form. 

A. Receipt, Acceptance and Acknowledgment of All Gifts to the University 

1. Per UED 95-19 - Receipt, Acknowledgement and Acceptance of Gifts, all cash and non-cash gifts are to be received, accepted and acknowledged by the University Advancement division. Once received, it is the policy of the University that such gifts shall be administered and managed by either The University Corporation, San Francisco State except in those special cases where the donor, for clearly specified reasons, requests that the gift be administered and managed by the University. In approaching donors, the Office of University Development is obligated to inform them about this arrangement. 

B. Gifts from Employees to Support Their Own Activities 

1. Gifts to the University, the University Corporation or San Francisco State University Foundation on behalf of the University from University employees to support their own activities may be accepted if the purpose of the gift is to support bonafide University activities, programs or research. If gift is a purchase for the University, such gifts must be subject to University Corporation Procurement Policy. 
2. The University or any of its related entities shall not be placed in the position of acting as a conduit of funds for which employees claim a deduction that is likely to be disallowed by the Internal Revenue Service. For definitions of charitable gifts, please refer to IRS Publication 526. 
3. It is against University policy for any employee to deposit any gifts intended for the University in off-campus accounts. Such action is considered a misappropriation of University resources, if the intent of the donor was to support the University or any of its activities.                                                                
4. The work or activity supported by these funds may not be combined with personal or appointment. For example, an investigator may have a financial conflict of interest if he or she is a consultant to the company sponsoring research in his or her laboratory. Another example is a faculty member who owns significant equity in a company whose product he or she wants to test. Employee donor has a duty to disclose potential conflict of interest, including but not limited to: ownership share in a company that conducts business with SFSU; ownership share in a company that has made contributions to SFSU; receipt of an honorarium, free service, or a discount from a company that has made a contribution to SFSU. 
5. Federal tax regulations provide that a gift may not be fully deductible if there is a direct or indirect personal benefit to the donor. The employee/donor should consult with a personal tax advisor as to whether his or her gift is considered a deductible charitable contribution per Section 170 of the Internal Revenue Code. Examples of circumstances in which a donation may not be fully deductible include when the funds are used to support the employee/donor's own salary or for travel or entertainment in which the employee/donor (or family members) participate. For this and other reasons, the University prohibits the use of donated funds (or substituted equivalent amounts from institutional funds) to fund any or all of the employee/donor's salary, including, but not limited to, additional pay, overload or compensation through reimbursed release time (RRT). Donated funds may be used for the employee/donor's travel only when it is determined that such travel is for University business. 

C. Procedures for Gifts 

The following procedures must be followed for these gifts: 

• The Employee Donor Agreement Form must be completed by the employee and submitted to University Advancement. 
• The University account in which donated research funds are deposited must be under the control of the VP, AVP, unit head, departmental business officer, or another official who is not under the supervision of the employee/donor. 
• The unit head or other responsible party must assure that expenditures of donated funds comply with relevant regulations. 
• The unit head or other responsible party must acknowledge use of the donated funds and authorize use on the Employee Donor Agreement Form. 
• The original Employee Donor Agreement Form must remain in a file in the unit or department and a copy must be sent with the gift and/or a gift transmittal sent to the University Advancement Gift Processing Office in ADM 154C. 
• Deficit spending in such accounts is not permitted. 

If you have questions as to whether the funds should be considered as a sponsored activity, please consult the Office of Research and Sponsored Programs (ORSP) at San Francisco State University. 

San Francisco State University 

The Administration, Management and Oversight of Fundraising Events University 

Executive Directive #15-43 

In accordance with the California State University (CSU) Policy 15701.00 on Fundraising Events, this directive provides policies and guidelines for the administration, management and oversight of fund raising events performed by entities of San Francisco State University (the "University"). These entities include colleges and their departments, auxiliary organizations, non-academic units, and all others who undertake fund raising events on behalf of the University. 

This directive applies to fundraising events with gross receipts of greater than $5,000, which result in a charitable contribution receipt for participants by the university or its auxiliary organizations. 

The directive does not apply to faculty associations, student social clubs and student organizations, fraternities or sororities raising funds for their own benefit. 

A. What are Fundraising Events? 

Fundraising events are defined as events conducted for the sole or primary purpose of soliciting charitable funds, where participants make a charitable contribution and a purchase for the fair market value of goods or services. 

Fundraising events may include dinners, dances, door-to-door sales of merchandise, concerts, carnivals, golf tournaments, auctions, casino nights, and similar events. Fundraising events do not include the following: 

• Activities that receive sponsorship. 
• Unrelated trade or business activities that generate fees for service. 
• Fundraising solicitations and related prospecting activities intended to generate only a contribution (no purchase of goods or services). 
• Raffles in which the prizes have only a nominal value and do not require reporting as taxable income.

Events that do not provide a charitable tax deduction component for the participant are not fundraising events. 

B. Authorization of Fundraising Events 

The following individuals are authorized to approve fund raising events for the University: 

• VP or Unit Head 
• AVP/Dean or appropriate designee 

Authorized individuals or their designees shall approve fund raising events and submit the appropriate paperwork, as outlined below, to UCorp. For complete procedures, please ref~rence the Fundraising Event procedures attached. 

C. Responsibility for Fundraising Events 

Each college, department, or unit is responsible for ensuring that their respective fundraising event adheres to all federal and state laws. 

Upon completion of the event, a complete accounting of the following items must be submitted to Gift Processing, University Advancement: 

• Revenue received, broken out by ticket sales, auction items, raffles, merchandise, etc. 
• Amount of donations received (provide the donor's complete contact information (full name, address, email address, phone, etc.) 
• For auctions, provide contact information for both the donor of the item auctioned and the winner of the auction. 
• For raffles, IRS Form 5754 must be completed by the winners of prizes with a fair market value of $600 or more. Form 5754 can be found on the IRS website. 

All cash and checks must be deposited using a Gift Acceptance Form. All University Corporation forms can be found at: UCorp Forms. 

D. Administration of Fundraising Events 

Fund raising events on behalf of the University must be administered through the University Corporation, San Francisco State (UCorp) or Associated Students, Inc. (ASI) of SF State. 

All events must be submitted to the delegated authority at least 30 days prior to the events and must include the following: 

1. Event Budget (estimated budget submitted as part of form or Excel spreadsheet) 
2. Promotional Materials (reviewed and approved prior to distribution/solicitation) 
3. Vendor contracts and Agreements (if applicable) 
4. Action Plans for Compliance (for federal, state and local regulations) 
5. Risk Mitigation (obtaining insurance for events, as needed) 

San Francisco State University 

Receipt, Acceptance, and Administration of Gifts 

University Executive Directive #UED 95-19 

Revised February 15, 2021 

This directive provides policies and guidelines for the receipt, acceptance, acknowledgement, recording, administration, investment and reporting of gifts received by the University or any of its auxiliary organizations. 

A. Receipt, Acceptance and Acknowledgment of Gifts 

1. All cash and non-cash gifts are to be received, accepted and acknowledged by the University Advancement division on behalf of the University or any of its auxiliary organizations. Once received, it is the policy of the University that such gifts shall be administered and managed by either The University Corporation, San Francisco State (“UCorp”), the San Francisco State University Foundation (“Foundation”) or Associated Students of San Francisco State University (“Associated Students”) except in those special cases where the donor, for clearly specified reasons, requests that the gift be administered and managed by the University. In approaching donors, the Office of University Development is obligated to inform them about this arrangement.
2. It is the policy of University Advancement that all gifts valued at $1,000 or more shall require a Gift Acceptance Form (GAF) signed by an authorized individual. 
3. Individuals authorized to accept gifts on behalf of University Advancement are, as follows: 

a. Directors of Development may accept gifts between $1,000 and $4,999. 

b. Directors of Planned Giving may accept planned gifts of any amounts. 

c. All gifts valued at $5,000 or more must be accepted by either the Vice President for University Advancement or the Associate Vice President of Development. This includes all gifts of securities, cryptocurrency, gifts to auxiliaries, planned gifts and gifts in kind. 

d. The Associate Vice President for Advancement Operations may accept all gifts valued at $5,000 or more in the absence of the Vice President for University Advancement and the Associate Vice President of Development. 

4. The batch proof report from the Advance database shall be used in lieu of a GAF to fulfill gift documentation requirements for donations under $1,000 that are received and processed daily. 
5. It is against University policy for any employee to deposit any gifts intended for the University in off-campus accounts. Such action is considered a misappropriation of University resources, if the intent of the donor was to support the University or any of its activities, and may be subject to disciplinary and/or legal action.
6. Internal Revenue Service (IRS) regulations require the university to issue a written acknowledgement to every donor who makes a gift valued at $250 or more. The Gift Processing office in University Advancement will provide donors a gift acknowledgement that is prepared in accordance with applicable IRS regulations. No other university department/unit should issue a gift acknowledgement for a donor’s tax purposes. 

B. Recording, Administration, Investment and Reporting of Gifts 

1. All gifts, including non-cash gifts, must be recorded with UCorp, the Foundation, Associated Students or the business office of the University, as appropriate. 
2. Gifts administered by UCorp, the Foundation, Associated Students or the University shall be invested in an appropriate manner consistent with donor’s intent and applicable investment policies. 
3. For all gifts, UCorp, the Foundation, Associated Students or the University are responsible for preparing all appropriate reports as required by rules, regulations, law and donor's gift document. 
4. The donor is entirely responsible for any taxes and is expected to obtain necessary professional assistance. 

C. Externally Managed Gifts 

Donors may elect to create irrevocable funds designated for San Francisco State University and have an outside financial advisor manage the fund. In order for these funds to be considered an asset of the University, written evidence of the fund and its irrevocable nature must be provided to the University by the donor or the donor’s authorized representative.

University Advancement Gift-in-Kind Policy and Procedures

Effective June 1, 2025  

Gift-in-Kind donations (such as paintings, books, antiques, sculptures, furniture, and equipment) can provide valuable materials to the University. San Francisco State University may accept or decline gifts-in-kind (GIK) on an individual basis based on whether the gifts provide educational value or otherwise serve the University’s purposes.  

• Departments and their assigned University Advancement Director of Development should be consulted prior to the acceptance of any GIK for use by that department or its programs to ensure that the gift is wanted and can be used. Examples would include the Library evaluating the acceptance of gifts of books, and the College of Liberal & Creative Arts for the acceptance of gifts of artwork.
• The Associate Vice President for University Development should be consulted prior to the acceptance of any unusual GIK if there is a need for cash or State funds to maintain the gift or if there is a question about restrictions attached to a gift offered to the University.

SF State University must consider requirements for special storage, display, insurance, or security measures prior to the acceptance of a GIK. The exact placement of furniture, artwork, or equipment cannot be guaranteed. Transportation and appraisal costs related to the acceptance of a GIK must be endured by the donor.  

Related or Unrelated Use  

Contributed property must benefit the recipient organization – and the organization’s purpose  – one way or another. Related or unrelated use only has to do with how the organization intends to use the property.  

Instructional Use (Related Use)  

Related to the purpose or function constituting the basis of the charitable organization exemption under section 501  

• A painting contributed to an educational institution and used by the organization for educational purposes by being placed in its library for display and study by art students  

• Furnishings contributed to a charitable organization and used in its offices and buildings in the course of carrying out its function.  

  Non-Instructional (Unrelated Use)  

  Unrelated to the purpose or function constituting the basis of the charitable organizations’ exemption under section 501.  

• A painting contributed to an education institution which is sold and the proceeds used by the organization for education purposes  

• A bottle of wine contributed to a charitable organization and sold at a fund-raising auction.  

  Donor Issue:

  The amount that can be deducted for contributions of tangible personal property is affected by whether the property is put a related or unrelated use: 

• Related use: full fair market value (FMV)
• Unrelated use: donor’s “basis” (typically what the donor paid)

Generally this only becomes an issue for items that appreciated in value while the donor owned them (paintings, jewelry, etc.). 

Gift Acceptance Committee  

The San Francisco State University Gift Acceptance Committee consists of the Vice President for University Advancement, the Associate Vice President for Development, the Vice President/CFO of Admin and Finance (or their designee) and the Associate Vice President of  Advancement who serves as the recorder. The Senior Director of Advancement Services, Planned Giving Officers and/or Development Officers for the benefitting unit or other faculty /administrators may participate in determining the gift acceptability.  

The department or college representative of the recipient unit or a planned giving officer should complete the Gift-in-Kind Acceptance Form for GIK Committee and provide a valuation of the Gift-in-Kind consistent with policy. The GIK Acceptance Form is signed by the Dean or department chair and submitted, along with all supporting documentation, to the Development Office in ADM 153.  

The Associate Vice President of Advancement will coordinate the review by the Gift Policy Committee i.e. acceptance of each gift of software, special collections, real estate, vessels (cars, boats, airplanes, etc.), tangible or non-tangible assets or gifts-in-kind of $25k and above. Approval by the Gift Policy Committee must be noted on the GIK acceptance form.  

Gift-in-Kind (GIK) Acceptance Form  

All donated non-cash items should be documented as gift-in-kind donations as they are considered charitable donations to the University. The following documentation for GIK donations should be provided to the Office of University Development for processing and acknowledgement purposes:  

• A Gift-In-Kind Acceptance Form needs to be filled out by the College/Department representative and approved by the Dean, Department Chair or Program Director. The form should also be approved by the Director of Development for the appropriate college or department, the Associate Vice President (AVP) of Development, the VP of Advancement (if applicable) and the VP of Admin and  Finance (if applicable). The GIK Acceptance form should provide the following  information:  
• Date donation was accepted by the University, College/Department that received the gift, contact person who accepted the gift and his/her campus extension, detailed description of the donation, donor’s name and address, and fair market value of the donated item  
• NOTE: If the fair market value of a GIK donation is $5,000 or above, an independent appraisal must be submitted as well  
• If Form 8283 has been submitted, please indicate in checkbox o Indicate whether the gift is for instructional or non-instructional use o Where on campus the gift-in-kind will be located  
• If the gift-in-kind is original artwork being donated by the creating artist, a Deed of Gift Form is required to be attached  
• A Donor Intent Form needs to be filled out and signed by the donor. We will also accept a letter or an email from the donor that provides a description of the gift, purpose and the fair market value of the donated item(s). If the donation is a gift certificate, we will accept a copy of the gift certificate.  

• A Deed of Gift Form needs to be filled out and signed by the donor if the gift-in-kind is original artwork being donated by the original artist. The Deed of Gift Form transfers t itle or ownership to all objects or collections to the University free and clear. It also allows the University to be free of copyright restrictions. If there are any restrictions or limitations, the donor must provide a legal instrument of conveyance with these conditions stated and made part of the Deed of Gift. 

  Gift-in-Kind Acknowledgement  

  All GIK donations will be acknowledged with an official thank you letter for tax purposes signed by the Associate Vice President (AVP) for University Development. As per IRS, the thank you letter will be provided with the description (but not value) of the noncash contribution. The donor is responsible for estimating the value of non-cash contributions when they are reported to the IRS on a donor’s tax return. 

  
  Valuation  

  San Francisco State University is not responsible for affixing value to any gift; it is the responsibility of the donor to prove the value (Exception: GIK from Canadian residents require San Francisco State to affix the value - see Appendix A). Gifts are recorded in Advance at their appraised or estimated fair market value. They may not be used as payments on pledges. Receipts generated from Advance do not indicate the recorded value but simply provide a description of the gift, e.g.  

  On behalf of San Francisco State University, thank you for your gift of a Wacom interactive pen display tablet, which we received on September 15, 2015, for the Cinema Department in the College of Liberal & Creative Arts.  

  For reference with regard to Fair Market Value contained within this policy:  

  IRS definition of fair market value is “The price of exchange between willing buyer and willing seller, neither having to buy or sell, and both having reasonable knowledge of all the relevant facts.”  

  The following general IRS regulations apply for gifts-in-kind in three categories:  

• Gifts under $500 or that do not have appraised value assigned: The University is required only to acknowledge the gift and provide a description of the donated item. The estimated internal value should be noted on the GIK Acceptance form, and donors will receive gift credit for this amount in Advance.  
• $500 – $4,999: The donor must keep adequate records (receipts or appraisals, if one has been obtained) pertaining to the value of the donated items. Appraisals for these items are not required and need not be attached to the donor’s tax return, but the donor must file IRS Form 8283 – Non- cash Charitable Contribution. Please see below for more information on Form 8283.  

• $5,000 and above: An independent appraisal is required for any GIK valued at $5,000 or more. (Note: the educational discount value or the fair market value of a gift of equipment may be established and documented from independent pricing guides such as internet sites for the sale of used equipment or a retail sales list).  

  The 8283 Form is required for any charitable deduction for each non-cash contribution of more than $500. The Donor must file Form 8283, Section B, for an item that is not in good used condition or better and for which the donor is claiming a deduction of over $500.  The donor must file Form 8283, Section B, also if they have a group of similar items for which a total deduction of over $500 is claimed. 

  Similar items of property are items of the same general category or type, such as coin collections, paintings, books, clothing, jewelry, non-publicly traded stock, land, or buildings.  

  It is the donor’s responsibility to file the 8283 Form. Donor must file a completed IRS Form 8283 rv. December 2023 https://www.irs.gov/pub/irs-pdf/i8283.pdf with their tax return for the year a deduction is claimed. It must be noted on the GIK Acceptance Form whether a Form 8283 was submitted by the donor.   

  On the form 8283 the University certifies only Section B Part IV: Donee Acknowledgement:  

  • That is a qualified organization  

  • That it received the property described in Section B, Part I  

  • The date on which it received that property  

  • That it will file Form 8282 if it “sells, exchanges, or otherwise disposes of the property within three years” after receipt  

  • Whether it intends to use the property for an unrelated use. If the University plans to use the property for an unrelated use (for example, selling it, possibly after some interval), the answer is “Yes.”

  • Appraiser must print their name and title, in addition to signature. The appraisal must be signed and dated by a qualified appraiser not earlier than 60 days before the date the property was contributed.  

  Before submitting Section B of Form 8283 to the SFSU (donee for acknowledgment), the donor must complete at least their name, identifying number, and description of the donated property (line 3, column (a)). If real property or tangible personal property is donated, the description its physical condition (line 3, column (b)) at the time of the gift.   

  Only the Vice President for Advancement or his/her designee is authorized to sign a Form 8283 on behalf of the University.  When signing a donor acknowledgement (Part V), please check that the donor submitted the updated form 8283 rv. December 2023.

  When the GIK Acceptance Form, supporting materials, and Form 8283 are submitted to the Advancement Services for review and approval, the Senior Director of Advancement Services will coordinate the process for obtaining the Vice President’s signature on the Form 8283. The signed Form 8283 will be returned to the Donor Relations and Scholarship Coordinator to forward to the donor, with copies to be retained for gift and donor files. 

  If a GIK valued at $5,000 and above is sold by the University within three years of its acceptance and if donor presented the University with the form 8283 for signature (and it’s in the file), an authorized designee of the receiving entity (the University, Ucorp or the Foundation) will file the IRS Form 8282 – Donee Information Return with the IRS and the Director of Advancement Services will send a copy to the donor. Therefore, a GIK Acceptance Form on gifts appraised at more than $5,000 must be separately inventoried in order to comply with this requirement.  

  Department should notify the Advancement Office if a GIK is sold within the three-year period.   

  According to the U.S. Department of Labor Pension Protection Act of 2006:  

• Gifts of all tangible personal property can be deducted at FMV provided the gift is for a related use.  
• If the donee disposes of the property within the tax year in which the contribution was made, the deduction is limited to the lesser of the donor’s basis or sales price unless the charity certifies that it had been used for a related purpose or it had been planned to be used but that became impossible or infeasible.  
• If the donee disposes of the property in a subsequent year within three years of the contribution, the donor must include as ordinary income the amount by which the deduction exceeded the cost basis.
• $10,000 penalty for any person who identifies property as related use property knowing that the property is not intended for such use.  

Acceptance of Gifts-in-Kind  

1. Using the above guidelines, the Director of Development should determine that the appropriate College/Department/unit wants or needs the gift, or that it can be sold to benefit of University. Be mindful of the IRS rules regarding selling a gifted item within three years. Consult the AVP for Development prior to agreeing to accept a gift that requires special handling.  
2. Notify the donor that the University would be pleased to accept the gift, or provide a truthful but tactful reason why the University cannot accept the gift. If the estimated value is $5,000 and more, remind the donor of the IRS rulings and the need for an outside appraisal, and assure the donor that the VP for Advancement will sign Form 8283 at the time of accepting the gift.

• Complete a Gift-in-Kind Acceptance Form and rout for appropriate signatures with supporting documentation (Donor- Intent Form, donor’s letter, email, appraisal, Form 8283). Write a letter of thanks to the donor describing the item but not listing the dollar value.  

  Gifts of Services/Gift Certificates  

  Gifts of services (e.g., guest rooms or spa treatments donated by a resort hotel), gift certificates for services or tickets to events donated by the provider, rent, donated labor, or professional services are not allowable as tax-deductible gifts. Donors of such services should be acknowledged by the benefiting unit but not receipted (letter without the tax footnote).  

  The value of person’s or organization’s time or service is not considered a charitable contribution and is not countable, regardless of whether the individual assists as a volunteer or as a professional providing a specialized service (e.g. accounting, legal work, consulting, or printing). SFSU encourage volunteers providing professional services to bill the institution for the service, accept payment for the institution, and then make a cash gift to the institution. This cash donation is usually 100% tax-deductible. In contrast, the individual could not claim the same deduction for their time.  

  Another example, a school event or dinner and one of the guests picks up the check and pays the bill. In this situation only a portion of the bill that includes the cost of food and beverage can be counted as a gift-in-kind donation but not the cost service and tips. If the institution pays the bill and the individual-guest issues the check to the institution that covers the cost of the whole bill, than a full amount of the check will be a tax deductible donation.  

  Computer Equipment  

  Gifts of computer equipment are valued according to CSU policy and CASE guidelines, which is generally their educational discount value. Gifts of software must be approved by the campus Gift Policy Committee.  

  Chemicals 

  The university does not accept donated chemicals. Any exception to this policy must be approved by the campus Environmental Health and Safety Director at sfehs@sfsu.edu.  

  Special Collections  

  GIK that consist of collections such as works of art, memorabilia, artifacts or other types of tangible personal property must be considered on a case-by-case before they can be accepted. The VP for Advancement’s approval is required to accept and record a gift of a special collection.  

  Self-created works  Since the 1970s, an artist may not claim the fair market value of self-created works donated by the maker to a qualifying nonprofit organization. The artist may only claim the cost of materials used in creating the works.  

  Royalties  

  Royalties from vendor affinity agreements, such as alumni credit card programs, are exchange transactions and are not countable.  

  Record Retention  

  Per IRS rules and regulations, gift-in-kind donations of $250 and above will be held in Central Files with no disposal date. All other donations will be kept in hardcopy for three years and electronic/digital format for perpetuity. For donations from Canadian residents, our retention policies extend to six years. (Please see Appendix A for details.)  

  Pertinent IRS guidelines

• IRS Publication 526, Charitable Contributions 
• IRS Publication 561, Determining the Value of Donated Property 
• IRS Form 8283  
• IRS Form 8283 Instructions 
• IRS Form 8282, Donee Information Return 

• IRS Publication 1771, Charitable Contributions. Substantiation and Disclosure Requirements (Acknowledgments)

  Appendix A  

  Gift-in-Kind Donation Policies for Canadian Donors 

  San Francisco State University is considered a Schedule VII university under the Income Tax Act of the Canada Revenue Agency (CRA). For San Francisco State University to retain its registration with the CRA and remain in good standing with this agency, we adhere to the following procedures for gift-in-kind donations by Canadian resident donors.  

  All information can be found in the CRA Income Tax Folio S7-F1-C1, Split-receipting and Deemed Fair Market Value, which is available on the CRA website.  

  Fair Market Value  

  The fair market value of all Canadian gift-in-kind donations must be valued and set by the receiving organization (San Francisco State University). The value is NOT determined by the donor. Fair market value estimates must be acquired by online research and retail information captured from websites or other sources that list the values of the item(s). San Francisco State University Director of Advancement Services will verify the Fair Market Value and if any question arises, he/she will present to the Gift Policy Committee for a decision. 

  Copies of the fair market value documentation must be digitally signed by the Director of Advancement Services and attached to the Gift-in-Kind Acceptance Form.  

  Official Donation Receipts  

  The organization should be aware that it is not required to issue a donation receipt to a Canadian donor. However, a Canadian donor who is either an individual or a corporation is required by the Act to have an official donation receipt in order to claim a tax deduction.  

  Regulation 3501 of the Act identifies specific areas that are required on all donation receipts:  

• “Official receipt for income tax purposes” shall appear on the acknowledgement letter or receipt  
• The name of the Canada Revenue Agency and its web address, www.cra-arc.gc.ca, must appear on the letter/receipt  
• The receipt must contain a unique serial number generated from the Gift Receipt Number field in our Advance database.  

• The place or locality where the receipt was issued should be indicated.  

  When issuing a replacement receipt if the situation arises, San Francisco State University Advancement staff should issue a new replacement receipt with a new serial number, a note on the new receipt that replaces the previous one and references the old serial number.  

  Records and receipts pertaining to Canadian donors should be retained for six years per the CRA Circular 78-10R5 entitled, “Books and Records Retention/Destruction,” which is available on the website.

University Advancement Corporate Matching Gifts Policy

Effective 07/01/2015 

Policy Objective

In accordance with the California State University (CSU) Policy 15401.00 on Matching Gifts, San Francisco State University Advancement Services has implemented the following written policy on University Advancement Matching Gifts. Detailed procedures for processing Matching Gifts can be found in the Advancement Services Gift Processing Binder and electronically on the Development_Shared>Advancement Services>Gift Processing folder. 

It is the policy of the California State University (CSU) to accept matching gifts in compliance with eligibility requirements. Matching gift programs use conditional gifts to fulfill certain purposes. By completing an appropriate matching gift claim, the recipient organization acknowledges that it understands the conditions of the program and, to the best of its knowledge, the request submitted fulfills those conditions. Each campus is required to develop written procedures consistent with this policy. 

Corporate Matching Gifts

Matching gifts are initiated by donors. The Advancement Services Office will validate eligibility and respond to all matching gift claims according to the organization’s procedures, whether hard copy or web-based. A matching gift form or other notification may accompany the gift to be matched, but occasionally it may come in separately. All matching gift requests must be submitted through the Advancement Services, Gifts Processing team, and are signed by the Associate Vice President for Development, who serves as the campus Approving Authority. 

The Approving Authority will review and verify all donor contributions for which matching gifts are to be requested to ensure that the gift conforms to the guidelines for donations to the recipient organization and the relevant matching gift program. Any questions should be resolved by appropriate inquiries before a matching gift is requested. Specifically, the Approving Authority should review any restrictions related to personal benefit provided to the donor (e.g., athletics tickets, event tickets), if the designation is for a purpose that differs from the qualifying gift designation, or if the source of funds is other than the employee/retiree (donor advised fund, United Way, a relative). 

Additionally, a secondary review for these situations by the director of Advancement Services will be completed, with evidence of the review indicated by the Director’s electronic signature on the matching gift documentation and copy of the company matching gift policy. Documentation will be maintained for three years in these instances.

Additionally, the Approving Authority will sign all matching gift requests, thereby certifying review of eligible donors’ gifts. Copies of matching gift requests as evidence of eligibility review are submitted to the Record Keeper (Gift Processor). The Approving Authority will be available for questions concerning transactions and communicate with the donor and matching gift program as appropriate in confirming transactions. Gift records are reviewed on at least an annual basis at fiscal year-end to determine whether follow-up action is required, whether the claim should be recorded as uncollectable and whether received matching gifts were properly assigned. 

The Record Keeper (Gift Processor) maintains electronic and paper records of donor contributions and matching gifts, entering the matching claim on the initial gift record on Advance, and entering the matching gift when it is received (which may take several months). The matching gift purpose will mirror the purpose of the original gift and is consistent with representations to the matching gift program. In rare exceptions, the donor (or the matching gift program) may request in writing that the matching gift be used for a purpose that differs from the original gift. This is allowable, so long as the requested purpose is consistent with the matching gift program restrictions. 

Matching gifts received as a result of employer payroll deduction programs or other process where no matching claim has been filed or recorded will be noted as such in gift documentation. The batch proof report may be used in lieu of a Gift Acceptance Form (GAF) to complete documentation requirements for matching gifts with existing claim records in Advance. 

A contemporaneousreceipt letter will be generated by Advance and sent to the matching gift organization for each gift; a copy of this letter will be sent to each original donor notifying him or her of the match. The Annual Fund provides information to donors on maximizing their gifts through corporate matching gift programs and the San Francisco State website links to a site that also contains information on matching gift companies. 

If you have any questions, please contact the director of Advancement Services at (415) 405-3820.

University Advancement Pledge Policy

Effective 9.30.2025 

Policy Objective 

In accordance with the California State University Generally Accepted Accounting Policies (GAAP) Manual, chapter 8.5.2 on Pledge Reporting Guidelines, San Francisco State University’s Advancement Services and University Development Units have implemented the following policy on oral and written pledges. Detailed procedures for processing pledge payments can be found in the Advancement Services gift processing instructions on Box.com or by contacting the Gift Records Manager for information. 

Definition 

For the purposes of this policy, a pledge is defined as a commitment to make a gift of at least $5,000 over the course of five years or less. According to the Council for the Aid and Support of Education (CASE), a pledge can be made only by the entity exercising legal control over the assets to be given. The pledge is an agreement from the donor to make a donation or donations and must specify an amount, donor intent and pledge schedule to pay a pledge in full. The individual cannot make a pledge that includes anticipated matching contributions from an employer or some other source. Nor can an individual commit funds that may come from a donor-advised fund, family or community foundation. An enforceable, countable pledge includes only those funds that can be given by the legal entity. 

Reporting Pledges on the Annual CSU Philanthropic Productivity Report 

1. Report only pledges that were committed or awarded during the reporting period (fiscal year). 
2. Report only pledges with documentation by the funding source or their legal representative. The documentation must be dated within the report period (the prior fiscal year). The donor should stipulate the amount, purpose, and payment period in a written document to the institution. The director of Development (DOD) may also write a letter or email to the donor, outlining the same details based on conversation with a donor, as a bona fide commitment from the donor. It is advisable that the donor signs or agrees in writing in a return letter or email. In cases where a pledge commitment of a major gift of funds or those which would initiate a construction project occur, the university has the option to create a more detailed pledge or gift agreement that would fulfill requirements for legal enforceability. 
3. Report only unconditional pledges not based on a future event. Pledges that are subject to matching fund requirements are considered conditional pledges and may not be reported until the condition is met.
4. Report pledges at face value. 
5. For pledges with payment schedules exceeding five years, report only the first five years. At the completion of the first five years, additional five-year increments can be booked and counted. 
6. Payments on pledges that have been received in the same reporting period that they were originally committed are reported as a new gift under annual gift receipt totals on the Voluntary Support of Education (VSE) Survey. Make sure not to double report as both a gift commitment and a gift receipt. 
7. Do not report matching gift claims or expectancies as a gift commitment. The application for a match is not a commitment by the funder and could be declined for a variety of reasons.

Establishing Pledges

A pledge may take either of two forms: oral and written. Pledges may not be accepted until the associate vice president (AVP) of University Development (Development) or vice president (VP) of University Advancement (Advancement) signs the Gift Acceptance Form. Once a Gift Acceptance form is completed, the Gift Processing Team book the pledge. The Donor Relations Team (when necessary, in consultation with the DOD) generates an acknowledgement letter that confirms the pledged amount, payment schedule, and how the funds will be used. 

1. Oral Pledge: Oral pledges are strongly discouraged. On the rare occasions when special circumstances prevent the DOD from securing a signed gift agreement or donor letter of intent, the DOD should write to the individual making an oral pledge to document the commitment. The pledge shall not be booked until the donor provides written confirmation of the commitment. Exceptions may be made at the discretion of the AVP of Development or the VP of Advancement. 
2. Written Pledge: A pledge should be documented on the Gift Acceptance Form with donor letter, gift agreement or other approved pledge remittance, and forwarded to the Advancement Services Office for recording. 

Effective 9/30/25, please get gift agreements signed in the same month (or roughly four weeks) as the first pledge payment (or only payment).

Pledge Reminders 

Reminding donors of their pledges is a critical fundraising function, not only in making sure that the institution, in fact, receives the funds promised by donors in the pledge commitments but also in ensuring that donors are properly stewarded and cultivated for their next gifts. 

The development coordinator is responsible for pledge reminders for individual pledges. Reminders are sent up to one month prior to the due date. This shall be done using the relevant databases and by consulting the pledge schedule. 

Adjustments to pledges include changes in pledge or payment amounts and schedules, as well as cancellations and write-offs or unpaid balances. All adjustments to pledges should be submitted to the Advancement Services Gift Processing Team. 

Pledge Write-Off Policy 

Advancement Services and Development utilize the following policies and procedures to ensure that all open pledges found in Blackbaud RE NXT continue to be collectible.

A semi-annual review is performed on May 1 and December 1 of each calendar year. The review is prepared by the AVP of Development and the Development Coordinator, in consultation with the Gift Processing Team. Write-offs require the approval by the VP of Advancement. Pledges shall be considered for write-off where: 

• The pledge has a payment that is over 90 days overdue, and 
• the last overdue notice was sent at least 30 days before being considered for write-off, and 
• a pledge reminder and an overdue notice was sent or communicated, or 
• more than one overdue notice was sent or communicated. 
• When the DOD, Development Coordinator, and AVP Development determine that collection is improbable.