7230 Gifts, Grants, and Bequests
7230 - PUBLIC GIFTS TO THE DISTRICT
To be acceptable, a gift or donation must have a purpose consistent with those of the District, be offered by a donor acceptable to the Board, and become District property.
In addition, a gift or donation must not:
To be acceptable, a gift or donation must have a purpose consistent with those of the District, be offered by a donor acceptable to the Board, and become District property.
In addition, a gift or donation must not:
A. begin a program which the Board would be unwilling to take over when gift and grant funds are exhausted;
B. bring undesirable or hidden costs to the District;
C. place restrictions on the District;
D. be inappropriate or harmful to the educational program of the District or to students;
E. imply endorsement of any business or product;
F. be in conflict with any provision of the General School Laws or public laws.
A letter of appreciation, signed by the District Administrator shall be sent to the donor, including the estimated value of the gift.
© Neola 2008
7230 - GIFTS, GRANTS, AND BEQUESTS
The Board of Education is appreciative of public interest in and good will toward the schools manifested through gifts, grants, and bequests. The Board reserves the right, however, to specify the manner in which gifts are made; to define the type of gift, grant, or bequest which it considers appropriate; and to reject those which it deems inappropriate or unsuitable. If accepted, the Board will attempt to carry out the wishes of the donor.
All gifts, grants, or bequests shall be accepted and acknowledged by the Board.
The Board shall provide written acknowledgement to the donor of any cash donation of $250 or more and any non-cash donation the value of which is $250 or more. Such acknowledgement shall include the amount of cash or a description of any non-cash donation along with a good faith estimate of the value of such non-cash donation.
If the Board accepts donation of an automobile, the Board shall provide the donor with a completed IRS Form 1098-C, and otherwise comply with the requirements of the Internal Revenue Code.
Gifts, grants, and bequests shall become the property of the Board and will be subject to use by the District as determined by the policies and administrative guidelines applying to all properties, equipment, materials, and funds owned by the Board.
Any equipment purchased by a parent organization for use in the school, on District property, or at a District-related event shall be submitted to the Board, prior to purchase, so it can determine if the District would incur any liability by its use.
The Board reserves the right to refuse to accept such liability and thus deny the use of the equipment by students or District employees.
118.13 Wis. Stats.
118.27, Wis. Stats.
I.R.C. 170(f)(8)
I.R.C. 170(f)(12)
Title VI, Civil Rights Act of 1964
Title IX, Education Amendments of 1972
Section 504, Rehabilitation Act of 1973
Americans with Disabilities Act
© Neola 2009
The Board of Education is appreciative of public interest in and good will toward the schools manifested through gifts, grants, and bequests. The Board reserves the right, however, to specify the manner in which gifts are made; to define the type of gift, grant, or bequest which it considers appropriate; and to reject those which it deems inappropriate or unsuitable. If accepted, the Board will attempt to carry out the wishes of the donor.
All gifts, grants, or bequests shall be accepted and acknowledged by the Board.
The Board shall provide written acknowledgement to the donor of any cash donation of $250 or more and any non-cash donation the value of which is $250 or more. Such acknowledgement shall include the amount of cash or a description of any non-cash donation along with a good faith estimate of the value of such non-cash donation.
If the Board accepts donation of an automobile, the Board shall provide the donor with a completed IRS Form 1098-C, and otherwise comply with the requirements of the Internal Revenue Code.
Gifts, grants, and bequests shall become the property of the Board and will be subject to use by the District as determined by the policies and administrative guidelines applying to all properties, equipment, materials, and funds owned by the Board.
Any equipment purchased by a parent organization for use in the school, on District property, or at a District-related event shall be submitted to the Board, prior to purchase, so it can determine if the District would incur any liability by its use.
The Board reserves the right to refuse to accept such liability and thus deny the use of the equipment by students or District employees.
118.13 Wis. Stats.
118.27, Wis. Stats.
I.R.C. 170(f)(8)
I.R.C. 170(f)(12)
Title VI, Civil Rights Act of 1964
Title IX, Education Amendments of 1972
Section 504, Rehabilitation Act of 1973
Americans with Disabilities Act
© Neola 2009