Policy 1206: Gifts to Other Not-for-Profit and Charitable Organizations

Subject Area: Procurement/Disbursement
Responsible Office: Financial Services
Sponsor: Chief Financial Officer
Originally Issued: October 1992
Revised: January 1995, July 2008, February 2010, September 2023
Refer Questions To: Shared Services Help Desk, 773-702-5800

Purpose: To define the University’s policy on gifts to other not-for-profit and charitable organizations. A not-for-profit and charitable organization is defined as any organization supported by charitable giving, regardless of tax-exempt status.

Policy

Payments by the University to other not-for-profit and charitable organizations in the form of a contribution or gift are prohibited unless approved in writing at the unit level by the senior finance staff member or their designee. Delegation of approval authority should be documented in writing.

All requests must be submitted in writing and describe the reason for the gift and provide proof that the entity is considered a not-for-profit or charitable organization under IRS regulation.

Modest ($250 or less) cash donations to other not-for-profit and charitable organizations in the name of a deceased employee or employee’s immediate family member are allowed as an exception to this policy.

All authorized payments to not-for-profit and charitable organizations must be charged to Financial Accounting Systems subaccount 9905. See Financial Policy No. 1013 for the University Policy on unallowable costs.