IUPUI Department of Athletics
Gift-In-Kind Policy
“Gift-in-kind” is a donation of a gift or services as opposed to a cash donation. For example: the
donation of a computer or other office equipment, sport equipment such as soccer goals, golf
bags or balls, team apparel, airline tickets or team meals while traveling. There is a perceived
value for these goods and services which can be considered a donation and therefore it is
important that the donor receive a receipt for tax purposes. In addition, the gift-in-kind needs to
be documented for the purpose of ensuring compliance with NCAA Rules.
The following procedures must be followed by a coach or staff member any time an individual,
organization or business indicates they intend to make a gift-in-kind donation to the IUPUI
athletics program.
1. Contact the Director of Athletics or Director of Athletics Development to discuss the
proposed donation and to receive approval to move forward with the donation. Provide
the following information regarding the donation:
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Name of donor
Description of gift
Fair market of gift
2. Turn a receipt for the value of the donation into the Director of Athletics Development.
3. The Director of Athletics Development will forward the receipt to the IU Foundation.
The IU Foundation will issue a gift-in-kind credit to the donor.
Contact the Director of Athletics or Director of Athletics Development regarding any questions
about gift-in-kind donations.