{
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    "page": 9,
    "width_pt": 612,
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    "rotation": 0,
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    "item_count": 14,
    "counts_by_type": {
        "heading": 3,
        "list": 1,
        "list_item": 4,
        "text": 6
    },
    "build_ms": 1,
    "items": [
        {
            "id": "p9.1",
            "order": 1,
            "type": "list",
            "bbox": {
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                "r": 535.68,
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            "text": "",
            "attrs": {
                "item_count": 4
            },
            "children": [
                {
                    "id": "p9.1.1",
                    "order": 2,
                    "type": "list_item",
                    "bbox": {
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                        "r": 535.68,
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                    },
                    "text": "such amount as determined by the Vice President for Institutional Advancement (or designee) and the Vice President for Finance and Administration (or designee)."
                },
                {
                    "id": "p9.1.2",
                    "order": 3,
                    "type": "list_item",
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                    "text": "Existing or renovated buildings, Such amount as determined by the Vice rooms and spaces President for Institutional Advancement (or designee) and the Vice President for Finance and Administration (or designee). Upon recommendation of the President, the Board of Regents must approve the proposed name by a majority vote.",
                    "marker": "c."
                },
                {
                    "id": "p9.1.3",
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                    "type": "list_item",
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                    },
                    "text": "Permanent fixtures or memorials Upon recommendation of the President, proposed memorials or honor designations on campus requiring titles which are not currently funded must be",
                    "marker": "d."
                },
                {
                    "id": "p9.1.4",
                    "order": 5,
                    "type": "list_item",
                    "bbox": {
                        "l": 87.12,
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                    "text": "or installations presented to the Board of Regents for consideration and approval."
                }
            ]
        },
        {
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            "order": 6,
            "type": "heading",
            "bbox": {
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            },
            "text": "VII. GIFT ACCOUNTING",
            "attrs": {
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            },
            "level": 3
        },
        {
            "id": "p9.3",
            "order": 7,
            "type": "text",
            "bbox": {
                "l": 87.12,
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            },
            "text": "The University operates in compliance with all regulatory, governing agencies and the policies and rules set forth by them."
        },
        {
            "id": "p9.4",
            "order": 8,
            "type": "text",
            "bbox": {
                "l": 86.64,
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            "text": "All gifts shall be recorded and received according to the standards recommended by the Council for the Advancement and Support of Education (CASE) and the National Association of College and University Business Officers (NACUBO)."
        },
        {
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            "order": 9,
            "type": "heading",
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            "text": "Gift Substantiation",
            "attrs": {
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            "level": 3
        },
        {
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            "order": 10,
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            "text": "For the donor’s federal income, gift, or estate tax purposes, the University will provide an acknowledgement stating the amount of cash the donor has donated and whether or not a donor has received anything of value in return for the gift."
        },
        {
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            "type": "text",
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            "text": "Substantiation for in-kind gifts may omit the value, though Advancement will acknowledge them. Further substantiation, such as for in-kind gifts, and the fulfillment of IRS requirements will be the responsibility of the donor."
        },
        {
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            "order": 12,
            "type": "heading",
            "bbox": {
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            },
            "text": "Hard and Soft Credit",
            "attrs": {
                "block_label": "paragraph_title"
            },
            "level": 3
        },
        {
            "id": "p9.9",
            "order": 13,
            "type": "text",
            "bbox": {
                "l": 87.12,
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                "r": 533.28,
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            },
            "text": "Hard Credit is given to the individual, organization or entity from which a contribution is received. The official receipt is sent to the entity which receives hard credit for a gift."
        },
        {
            "id": "p9.10",
            "order": 14,
            "type": "text",
            "bbox": {
                "l": 86.88,
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                "r": 529.2,
                "b": 98.4
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            "text": "Soft Credit is given to the individual or organization which deserves credit or recognition for the gift in question. As an example, when a donor directs his family foundation to make a gift, the foundation receives hard credit while the donor receives soft credit."
        }
    ],
    "excluded_furniture": {
        "first": [],
        "last": []
    }
}