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                    "text": "Gifts",
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                    "text": "Description\nKentucky State University may accept gifts from individuals, businesses and corporations. Gifts may be cash, property (real or personal), securities, inventory, contributed services, and/or deferred instruments. It is imperative that Kentucky State University departments ensure that donations are used for the purpose intended.",
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                    "text": "Self-Assessment",
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                    "text": "Standard",
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                },
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                    "text": "Yes",
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                    "text": "No",
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                    "text": "1",
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                    "text": "Are there documented policies and procedures for the donations activity?",
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                    "text": "Is the acceptance of any gift approved by the President or External Relations?",
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                    "text": "If donated property is valued at more than $500, is IRS Form 8283 completed and filed with the IRS?",
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                    "text": "Is income from the sale of donated tangible personal property, real property, and other assets credited to the unrestricted or endowment funds of the University, unless the donor has explicit restrictions on the use of the donation?",
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                    "text": "Is a file of documentation maintained for all donations received?",
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                    "text": "Are acknowledgment letters sent to all donors? If so, is the value of any consideration provided to the donor (e.g., tickets, meals) included on the acknowledgement?",
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                    "text": "Is a distribution plan documented for all donations?",
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                    "text": "If a department receives a check as a gift, does the receiving department deliver the gift to the Bursar for deposit and notify External Relations. Is this done on the same day the gift is received? Is cash accepted as a gift?",
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                    "text": "Are all gifts properly recorded and reported in the University’s financial records?",
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            "text": "[21]",
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    "excluded_furniture": {
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}