Administrative Overview

Academic Policies

Administrative Policies

Employee Policies

Policy on Acceptance of Gifts in Kind

Approved by Executive Council on November 8, 2005
Reapproved by Executive Council on September 1, 2015

1.0    Purpose

This policy establishes guidelines for the acceptance of gifts in kind in order to ensure that all gifts further the mission of a Department or the College in general, and are properly accounted, inventoried, and reported in conformance with regulatory requirements.

2.0    Revision History

Date Version Change Ref Section
11/8/2005 1.0 New Document  
9/1/2015 1.1 Major Revisions 1.0, 4.0-8.0

 3.0    Units and Persons Affected

All Employees

 4.0    Policy

This is a joint policy of the State University of New York at Plattsburgh and the Plattsburgh College Foundation.  This policy does not apply to gifts of real property; stocks and other securities; or art, historical treasures, books and materials given to Feinberg Library (including Special Collections) or the Art Museum.

Acceptance of all gifts in kind that are to be used by a department of the College in furtherance of the department or College's mission is the responsibility of the College and requires appropriate approval in accordance with the State University of New York Gift Acceptance Procedures which delegates authority for acceptance of gifts of more than $1 million to the Chancellor of the State University of New York and authority for acceptance of gifts of not more than $1 million to the President of the College. In addition, the following considerations must be given appropriate weight prior to any acceptance:

  1. The ability of the College to honor any terms or restrictions placed on the gift;
  2. any cost associated with administering, caring for, maintaining, or disposing of the gift;
  3. any physical or environmental hazards associated with the gift;
  4. the ability to ascertain an appropriate fair market value for the gift; and
  5. the ability to locate a suitable location or storage for the gift

Gifts in kind that are not to be used by a department of the College in furtherance of the department or College's mission may be accepted by the Plattsburgh College Foundation, Inc, in accordance with their internal policies and procedures.  Those policies may include the requirement that the marketability and value of the property to be donated be clearly demonstrated.  In addition, there must be the understanding that the property may be sold at any time and the proceeds used in accordance with the wishes of the donor provided the gift meets the needs of the Foundation or College or supports an activity of the Foundation or College.  Careful consideration of the potential costs, risks and liabilities associated with the acceptance of such gifts must be an integral component of any process used to determine acceptance or rejection of the gift.

Whether acceptance of a particular donation is the responsibility of the College, the Foundation, or the State University of New York, possession of the donation cannot occur until proper authorization has been granted. Authority for acceptance and best utilization of those gifts covered under this policy is delegated to the Vice President for Administration on the recommendation of the applicable Vice President or Dean for gifts that are of benefit to a particular department.  For gifts that benefit the College in general, the Vice President for Administration is responsible in consultation with the Vice President for Institutional Advancement or designee. The Office of Institutional Advancement must be notified as early as possible in the process for accepting any gift in kind and must be notified of the final decision regarding acceptance of the gift. 

Exemptions to this policy may be granted to departments or individuals involved in gift in kind activity that involves items of low value that pose little risk to the College.  Requests for exemptions from this policy should be submitted to the Vice President for Administration.  The exemption request should include a description of the activity involved including frequency, type, and range of value of items to be accepted, provide a justification for the exemption, and include procedures in place to control the activity. The Vice President for Administration may also issue unsolicited exemptions for such activity that is frequent, involves items of low value and which pose little risk to the College.  Exemptions cannot apply to individual items valued at $5,000 or more.

5.0    Definitions

Gifts in kind: A type of charitable donation in which goods and/or services are involved

6.0    Responsibilities

    6.1    All Employees

        6.1.1    Collect all information regarding potential gifts and notify unit supervisors

        6.1.2    Notify the Office of Institutional Advancement of any potential gifts and provide any information collected

    6.2    Unit Supervisors

        6.2.1    Review gift in kind and make determination if it would further the mission of its Department, another department, or College in general

        6.2.2    Forward information to other departments if gift would benefit another department.

        6.2.3    Forward information to the Vice President for Administration if the gift would benefit the College in general.

        6.2.4    Make recommendation to unit Vice President or Dean if gift would benefit department and notify Vice President for Institutional Advancement or designee.

        6.2.5    In consultation with the Vice President for Institutional Advancement or designee, notify donors of the outcome of the decision as to whether gifts in kind are accepted

    6.3    Vice Presidents/Dean

        6.3.1    Review unit supervisors’ recommendations for gifts that would benefit departments, make a recommendation to Vice President for Administration, and notify Vice President for Institutional Advancement or designee.

    6.4    Vice President for Administration

        6.4.1    Review gift recommendations and approve those requests that further the mission of a department or the College in general

        6.4.2    Consult with Vice President for Institutional Advancement or designee regarding best utilization of the gift in kind

        6.4.3    Make determination as to best utilization of the gift in kind

        6.4.4    Convey the results of the decision to the appropriate Department and Vice President or Dean and notify the Vice President for Institutional Advancement or designee.

        6.4.5    Promulgate College procedures that are associated with this policy

    6.5    Foundation/College

        6.5.1    Conform to IRS requirements and CASE reporting standards for all gifts in kind

7.0    Procedures

    7.1    Employees receiving requests for donation of gifts in kind should document the request, gathering as many details as possible along with contact information and should forward these requests to their unit supervisor.

    7.2    Unit supervisors should review the information and make a determination as to whether the gift would benefit the college and meets the criteria established in section 4.0

        7.2.1    If the gift does not meet the criteria, the supervisor should notify the Vice President for Institutional Advancement or designee and inform the donor [PROCEDURE ENDS]

        7.2.2    If the gift does meet the criteria, the supervisor should determine whether his or her department would benefit, another department, or the College in general.

            7.2.2.1    If the supervisor’s department would directly benefit, he or she should submit a recommendation in writing to his or her Vice President or Dean and notify the Vice President for Institutional Advancement or designee

            7.2.2.2    If another department would benefit, the supervisor should forward the information that has been collected to that unit’s supervisor for review. That supervisor should review the gift following the procedures established in this policy

            7.2.2.3    If the College in general would benefit, the supervisor should forward the information to the Vice President for Administration

    7.3    The Vice President or Dean of the respective division should review the information or recommendation that has been provided and make a determination as to the next steps

        7.3.1    If the Vice President or Dean does not agree that the gift meets the criteria listed in the policy, he or she should convey the decision in writing to the unit supervisor and notify the Vice President for Institutional Advancement or designee. The supervisor is responsible for notifying the donor [PROCEDURE ENDS]

        7.3.2    If the Vice President or Dean agrees that the gift meets the criteria listed in the policy, he or she should provide a recommendation to the Vice President for Administration and notify the Vice President for Institutional Advancement or designee.

    7.4    In consultation with the Vice President for Institutional Advancement or designee, the Vice President for Administration will review all gift recommendations, authorize the acceptance of gifts, and determine best utilization of those gifts. 

        7.4.1    If the Vice President for Administration does not agree that the gift meets the criteria listed in the policy, he or she should convey the decision in writing to the unit supervisor and Vice President or Dean. The supervisor is responsible for notifying the donor [PROCEDURE ENDS]

        7.4.2    If the Vice President for Administration agrees that the gift meets the criteria listed in the policy, he or she should make a determination as to the best utilization of the gift, formally approve its acceptance, and route the approval to ensure that all appropriate bodies are informed of the decision.

    7.5    If the decision to accept a gift is made, the unit supervisor should contact the donor and arrange the delivery of the gifts to the appropriate location (typically, the warehouse).

    7.6    The College and Foundation are responsible for ensuring that all gifts in kind are accounted for and reported to the appropriate regulatory bodies. [PROCEDURE ENDS]

8.0    Appendix

Gift in Kind Acceptance Form

  • Contact the Office of Institutional Advancement for the form at (518) 564-2090

Contact Information

For more information about Administrative Policies approved by Executive Council, please contact:

Sean Brian Dermody
Assistant to the Vice President for Administration
Management Services Office
Office: Kehoe 710-11
Phone: (518) 564-2539
Fax: (518) 564-2540
Email: dermodsb@plattsburgh.edu