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doc14015 Gift_Acceptance_Policy.pdf
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"text": "Policies and Regulations",
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"text": "POLICY TITLE: Gift Acceptance",
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"text": "APPLIES TO:\nFaculty\nStaff\nKSU Thorobreds Foundation, Inc.\nExternal Parties Involved in Soliciting or Receiving Gifts on Behalf of KSU"
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"text": "ADMINISTRATIVE AUTHORITY:\nOffice of the President\nOffice of Institutional Advancement and External Relations"
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"text": "APPROVED BY:\nKentucky State University Board of Regents"
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"text": "August 8, 2025"
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"text": "NEXT REVIEW DATE:\nAugust 8, 2028"
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"text": "POLICY STATEMENT:",
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"text": "In accordance with Kentucky Revised Statutes applicable to institutions of higher education and best practices in philanthropy, Kentucky State University (KSU), in partnership with the KSU Thorobreds Foundation, Inc. (the “Foundation”), adopts this Gift Acceptance Policy. This policy guides the solicitation, acceptance, recording, and stewardship of charitable contributions intended to support KSU’s mission, students, programs, and strategic priorities."
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"text": "All philanthropic gifts designated for KSU are received, processed, and managed by the Foundation, the official 501(c)(3) organization established to support KSU. This centralized process ensures compliance with applicable laws, promotes transparency and accountability, and aligns the donor support with KSU's needs and priorities. The Foundation operates consistent with standards from the Council for Advancement and Support Education (CASE)."
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Page 2
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"text": "and the National Association of College and University Business Officers (NACUBO)."
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"text": "While the KSU Thorobreds Foundation, Inc. is the designated entity for receiving, processing, and managing all philanthropic gifts for the benefit of KSU, certain funds may be received directly by Kentucky State University under specific circumstances. These exceptions require careful review and documentation:"
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"text": "Non-Charitable Revenue and Contractual Payments. Funds that are not charitable contributions in nature, such as sponsored research grants, government appropriations, fee-for-service payments, tuition, auxiliary revenue, or other contractual revenue streams, shall be received directly by KSU through its established financial procedures, or deferred in writing to the Foundation."
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"text": "Donor-Requested Direct Charitable Gifts to KSU (Exceptional Circumstances). In rare and extraordinary circumstances where a donor explicitly requests that a charitable gift be made directly to Kentucky State University rather than to the KSU Thorobreds Foundation, Inc., such requests will be reviewed on a case-by-case basis. This review will be conducted by the KSU President (or designee) and the CEO of the Foundation, in consultation with KSU legal counsel and Foundation legal counsel. The review will assess implications for gift administration, stewardship, and alignment with KSU and Foundation policies. Acceptance of a charitable gift directly by KSU under this exception requires approval from KSU's President and formal notification to the KSU Board of Regents.",
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"text": "Presidential Exception for Other Funds. Other funds, whether potentially charitable or non-charitable, may be received directly by Kentucky State University if KSU's President determines, after consultation with the CEO of the Foundation and KSU legal counsel, that direct receipt by KSU is mandated by law/regulation or is essential for compelling institutional interests and that processing through the Foundation is not feasible or appropriate. The President shall document the detailed rationale for any such exception in a memorandum, which will be maintained by the President's Office and provided to the Board of Regents in a timely manner upon request.",
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"text": "This Gift Acceptance Policy, particularly its reliance on the KSU Thorobreds Foundation, Inc. as the primary recipient of philanthropic gifts, shall only remain in effect so long as there is an active Memorandum of Understanding (MOU), approved by the KSU Board of Regents and the KSU Thorobreds Foundation, Inc. Board of Trustees, governing the relationship and operational procedures between the two entities. Upon termination or expiration of such MOU without immediate replacement by a new, duly executed MOU, this policy shall be subject to immediate review and potential suspension or revision by the KSU Board of Regents."
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"text": "The KSU Board of Regents and the KSU President, who is KSU's chief fundraiser, along with Institutional Advancement staff and the Foundation Board, actively seek philanthropic support to advance KSU's mission. These policies and guidelines are established to:"
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"text": "Donations from faculty and staff are welcomed and valued. To ensure compliance with IRS regulations and to avoid conflicts of interest, neither faculty and staff donors, nor their immediate family members, shall have the authority to select the recipient(s) of any scholarship or restricted fund that they personally funded. The selection process for such awards shall be conducted KSU committee or the relevant KSU office to ensure fairness and transparency."
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"text": "Accepted by the Foundation at its discretion, following thorough review and endorsement by KSU (including KSU legal counsel and relevant KSU committees) and approval by the KSU Board of Regents, in addition to Foundation Board acceptance."
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"text": "Environmental assessment (Phase I audit typically required, potentially Phase II) to ensure no environmental liabilities. Costs are typically borne by the donor.",
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"text": "Acknowledged by the Foundation as required by the IRS, noting no tax deduction is available to the donor for a QCD. Valued at face value on the date of transfer."
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"text": "Estate Notes. A written, unconditional pledge to be paid by the donor's estate if not fulfilled during their lifetime. A simple form approved by Foundation legal counsel can be used. Lifetime payments apply to the note balance."
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"order": 7,
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"text": "Bequests (through Wills and Trusts).",
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"text": "Gifts to the Foundation are recorded when the gift becomes irrevocable. If irrevocable but due in the future, the present value may be recorded then.",
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"text": "O Unrestricted bequests are typically added to the Foundation's general endowment for KSU's benefit, unless otherwise directed by the KSU Board of Regents for pressing KSU needs."
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"text": "Recommended bequest language should be provided to donors, always naming “KSU Thorobreds Foundation, Inc., for the benefit of Kentucky State University.” Include the Foundation's Federal Tax ID."
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"text": "Include flexible language for restricted bequests in case the original purpose becomes impossible or impractical, allowing redirection by the KSU Board of Regents (in consultation with the Foundation Board) to a closely related purpose."
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"text": "Donors may name the Foundation as beneficiary of bank accounts (POD), investment accounts (TOD), real estate, or other assets."
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"order": 15,
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"text": "• Life Insurance.",
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"text": "Foundation as Owner & Beneficiary. If the Foundation is named irrevocable owner and beneficiary, the gift is recorded at its interpolated terminal reserve value or cash surrender value upon receipt. Subsequent premium payments by the donor are additional gifts. The Foundation may choose to continue premiums, convert to paid-up insurance, or surrender the policy if the donor ceases payments."
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"text": "Foundation as Beneficiary Only. Naming the Foundation as sole or contingent beneficiary is encouraged. Not recorded as a gift until the gift is irrevocable (typically upon the donor's death or when ownership is transferred)."
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Page 10
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"text": "Donors are encouraged to name the Foundation as a beneficiary of retirement plan assets (e.g., IRA, 401(k), 403(b)).",
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"text": "Not recorded as a gift unless irrevocable (typically upon the donor's death).",
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"text": "Minimum funding of $25,000 and minimum beneficiary age of 60. Exceptions require Foundation Board approval."
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"text": "O Funded only with cash or marketable securities; no illiquid assets like real estate or personal property."
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"text": "○ Annuity rates shall be based on tables from the American Council on Gift Annuities (ACGA).",
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"text": "○ The Foundation may accept benefits from such trusts or arrangements.",
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"text": "Institutional Advancement staff will discuss these with donors. Acceptance designations or complex terms requires Foundation Board approval, with KSU legal counsel review and KSU endorsement as appropriate."
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"text": "Pledge. A written, signed promise by the donor to contribute a specific amount over a fixed time (generally not to exceed five (5) years, unless approved by the Vice President of Institutional Advancement)."
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"text": "Letter of Intent (LOI). Used by DAF advisors or foundations to indicate intent to recommend/grant future gifts. Not a binding pledge on the advisor/foundation."
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"text": "Deferred Commitment. An indication of a future gift (e.g., through an estate note or documented bequest intention)."
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"text": "Verbal pledges/commitments are generally not recorded for fundraising totals unless documented by a follow-up letter from the Vice President of Institutional Advancement confirming the understanding.",
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"text": "Totals for outright contributions, pledges, LOIs, and deferred commitments are reported separately.",
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"text": "Capital Campaign Gifts:",
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Page 11
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"text": "May include on-time gifts, multi-year pledges (typically 3–5 years), or deferred gifts. Unrestricted bequests received during a campaign with an endowment component may be counted toward campaign goals if directed to the endowment. Deferred gifts in campaigns receive appropriate recognition."
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"text": "Minimums for establishing new named endowment funds (payable within 5 years, typically):",
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"text": "Designated Purpose Endowment. $25,000. The purpose must be approved by KSU (via President, Provost, and Board of Regents) and the Foundation Board."
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"text": "Endowment distributions are subject to KSU and Foundation spending policies, in compliance with UPMIFA as adopted in Kentucky, and donor restrictions."
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"text": "The Foundation will provide timely written acknowledgment (gift receipt) for all gifts, compliant with IRS substantiation requirements. \"Thank you\" letters will generally be sent within one (1) week."
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"text": "Additional acknowledgments or contacts from volunteers, staff, or KSU leadership may occur.",
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"text": "For DAF gifts, the sponsoring organization (the legal donor) receives the official gift receipt. The donor advisor receives appropriate thanks and recognition from the Foundation and KSU."
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"text": "All donors will be recognized appropriately in publications and online, unless anonymity is requested. Recognition is consistent with donor wishes and approved KSU/Foundation guidelines."
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"text": "Significant gifts ($10,000 or more) may be offered special commemorative opportunities per donor recognition guidelines.",
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