Fundamentals
of Gifts
at UCLA
10/2/08
March 9, 2010
1
Program Syllabus
 Get the Gift
 Process the Gift
 Acknowledge the Gift
 Administer the Gift
Program Syllabus
 Get the Gift
Program Syllabus
Donor Relations and
Development Services
Claudia Aguilar
Distinguishing between a
Gift, Grant or Contract
Ann Pollack
Directing Gifts
Bill Kinsella
Mass Solicitations
Stephanie Bradford
10/2/08
4
Program Syllabus
BREAK
Gift Agreements,
Chairs and Namings
Bill Kinsella
Gifts of Securities and
Gifts-in-Kind
Bill Kinsella
10/2/08
5
Program Syllabus
 Process the Gift
Program Syllabus
Gift Processing Overview
10/2/08
Sona Mahboobani
7
Program Syllabus
 Acknowledging the Gift
Program Syllabus
Gift Acknowledgements
10/2/08
Claudia Aguilar
9
 Administer the Gift
Program Syllabus
Managements of Gift Funds –
The UCLA Foundation
Truc Bui
Managements of Gift Funds –
The Regents
Stephanie
Bradford
10/2/08
11
Follow Up Workshops
Mass Solicitations
Policy Workshop
March 16
Wilshire 9th Fl
Gift Submission
and Processing
April 6
Wilshire 9th Fl
Gift Fund Management
and Reports
April 20
Wilshire 9th Fl
10/2/08
12
 Get the Gift
DONOR RELATIONS and
DEVELOPMENT SERVICES
Claudia Aguilar
DR&DS Areas of Service
 Development Events
 Development Research
 Donor Relations
10/2/08
15
DR&DS Areas of Service
Development Events





10/2/08
Chancellor’s Pre Game Events
Parent’s Weekend
UCLA Day (Alumni Reunions)
UCLA Fund Events
Events Database Tool Available
16
DR&DS Areas of Service
Development Research
 Prospect Identification
 Donor Profiles
 Research on Individuals,
Corporations and Foundations
 Research Library and Donor Files
10/2/08
17
DR&DS Areas of Service
Donor Relations
 Establish & Distribute Information
on Best Practices
 Create Donor Gift Impact Reports
 Customer Service
 Endowed Chair Tracking &
Reporting
10/2/08
18
DR&DS Areas of Service
Donor Relations (cont.)





10/2/08
Delinquent Pledge Tracking
Primary & Associated Gift Credit
Honor Rolls & Recognition Projects
Chancellor’s Acknowledgments
Online Giving Websites
Management
19
Donor Acknowledgment –
Donor Gift Impact Reports
 Donor Relations can assist you with
creating personalized reports for
your donors.
 Work with your Development Office
when creating recognition reports.
 Keep it simple! Do not include
detailed financial information.
10/2/08
20
Donor Acknowledgment –
Donor Gift Impact Reports
10/2/08
21
Donor Acknowledgment –
Donor Gift Impact Reports
10/2/08
22
Donor Acknowledgment –
Donor Gift Impact Reports
10/2/08
23
Donor Acknowledgment –
Donor Gift Impact Reports
10/2/08
24
DR&DS Contacts
Donor Relations & Development Services
 Carol Buge, Executive Director
Ext. 4-2348
Development Events
 Debbie Dandona, Director
Ext. 4-2371
Development Research
 Karen Howard, Director
Ext. 4-6927
Donor Relations
 Sonya Bjork, Director
10/2/08
Ext. 4-2447
25
Research GRANT, CONTRACT, GIFT, or
Material Transfer Agreement:
How to tell the difference
Ann Pollack
1/26/10
26
Topics
 Sources of Research Support
 Research Support Spectrum
 How to Differentiate Among Gifts,
Grants and Contracts, and Material
Transfer Agreements
1/26/10
27
Sources of Research Support
1/26/10
Inside the
University
Outside the
University
=
=
INTRAMURAL
FUNDING
EXTRAMURAL
FUNDING
28
Intramural Funding
Includes such things as:
 Academic Senate Grants
 Special programs sponsored by
Academic Units
 Research projects supported by
the faculty member using
departmental funding, start up
funds, etc.
1/26/10
29
Extramural Support
Includes:
 Gifts ($ or in kind)
 Contracts or subcontracts ($ or in kind)
 Grants or subgrants ($ or in kind)
 Material Transfer Agreements (no $)
1/26/10
30
Research Funding Spectrum
GIFTS
CONTRACTS
Material Transfer
Agreements
GRANTS
1/26/10
31
Research Funding Spectrum
Sometimes subtle
distinctions
GIFTS
CONTRACTS
GRANTS
1/26/10
32
Characteristics of Gifts
 “Disinterested Generosity”
 No contractual obligations or deliverables
 No intellectual property rights
 Awarded irrevocably
 Permit only general sharing of results
 May be directed or undirected but no specific
scope of work
1/26/10
33
Characteristics of Grants and Contracts
 Specified performance period
 Generally have to return unobligated balance
 Specific scope of work
 Auditable financial reports
 Detailed technical/progress report or other work
product
 Other contractual obligations (e.g. deliverables,
determination of how intellectual property will be
handled, specification of allowable etc.)
1/26/10
34
Characteristics of MTAs
 A written agreement entered into by a provider
and a recipient of research material for research.
 Typically includes intellectual property and
ownership rights.
 The material being transferred is not to be
administered to humans.
 Reasonable costs incurred in preparing and
shipping materials may be reimbursed. No money
for support of research.
1/26/10
35
Why is it so Difficult to Tell The Difference?
 Award documents may not always use
clear, consistent language.
 Recipients expectations may not match
award makers intentions.
 Award makers may think that if they are
using funds budgeted for philanthropic
purposes that they are giving gifts
regardless of the restrictions.
1/26/10
36
Making Distinctions
 Must look at the award “in toto”
 Requires judgment
 Often subtle distinctions
 Rarely based on the existence or
absence of a single characteristic
1/26/10
37
Making Determinations
 UCLA Policy 921
 UC Guidance documents
 Judgment
 Consultation
1/26/10
38
UC POLICY
July 8, 1980:
Letter from UC President David Saxon
 Provides guidance for making
distinctions
 Defines characteristics of gifts vs.
grants
 Indicates that decisions require
judgment
1/26/10
39
UC POLICY
UC Contract and Grant Manual
Chapter 9-500: Distinguishing between
Private Gifts and Grants for Research
 Defines characteristics of gifts and grants
 States need for judgment
 Provides guidelines for administration of
gifts and grants for research
1/26/10
40
UC POLICY
July 28, 1993:
Letter from UC Budget Director Hershman
and University Controller Pastrone
 Defines characteristics of gifts, grants and
contracts based on scope of research
work
 Defines characteristics of sales and
service activities
1/26/10
41
Recommendations of the Research
Investment Committee (April 2004)
“Establish concrete guidelines and policies for the
definition of gifts and grants. There are clear examples of
gifts intended for research that escape overhead, draining
resources for departmental administration from the
receiving school and department. Establishing these
guidelines and implementing them consistently are
important to minimize friction that develops between the
recipient and the School.”
1/26/10
42
Gift/Grant Committee
 Examined existing guidance and policy
 Found existing guidance adequate for
making most distinctions
 Found that more guidance was needed
for handling private monies that don’t
fit cleanly into the gift or grant
categories
Gift/Grant Committee
 Recommended that all proposals for
specific research studies be treated by the
campus as a contract or grant proposal
with appropriate overhead
 Recommended that in general, awards to
support specific research studies be
accepted as grants
UCLA POLICY
Policy 921: Accepting Private Funds in
Support of Specific Research Projects
 References UC policies for review of
gifts/grants for research
 Outlines criteria for making distinctions
 Defines responsibilities for campus units
1/26/10
45
Gift, Grant & Contract Processing




Gifts are accepted by Gift Services within External Affairs
after receipt of Gift Tender from the academic unit
Accounting for Regental gifts are handled by Corporate
Accounting
Material Transfer Agreements are negotiated by the Office of
Intellectual Property Administration
Grants and Contracts:
 From Government and Non-Profits - handled by the Office
of Contract and Grant Administration (OCGA)
 From Industry Sponsors – handled by the Office of
Intellectual Property & Industry Sponsored Research (OIPISR)
 For Industry-Sponsored Clinical Trials – handled by the
School of Medicine Clinical Trial Contract Unit (CTCU)

1/26/10
Contract and Grant account/funds are established and
managed by Extramural Fund Management (EFM)
46
Campus Resources

Office of the Vice Chancellor - Designated
Reviewer
 Claudia Modlin at x42642 or cmodlin@research.ucla.edu

OCGA Contract and Grant Officers

OIPA Industry Contract Officers

CTCU Contract Officers

OIPA MTA Negotiators

Gift Services Staff
1/26/10
47
Summary
1/26/10
48
DIRECTING GIFTS:
UCLA Foundation or Regents
Bill Kinsella
What is the total amount of
Gifts and Pledges made to
UCLA in FY 09?
$ 360,875,104
FY 09 Giving by Source
$12M
3%
$3M
1%
$83M
23%
Alumni
Alumni Estates
$63M
17%
$40M
11%
$21M
6%
$40M
11%
$99M
28%
Non-Alumni
Non-Alumni Estates
Independent Foundations
Corporations
Other Organizations
Campus Organizations
10/2/08
FY 2009 Total: $360,875,104
51
FY 09 Giving by Purpose
$30M
8%
$69M
19%
Student Support
$31M
9%
$30M
8%
Faculty Support
Capital
Program/Research
$201M
56%
Dean's/Departmental
Discretionary
FY 2009 Total: $360,875,104
10/2/08
52
FY 09 Giving by Fund Type
$28M
8%
Current
$87M
24%
Endowed
$245M
68%
Plant & Gift in Kind
FY 2009 Total: $360,875,104
10/2/08
53
Gift Recognition System
2 choices
Directing Gifts
PROPOSAL
GIFT
10/2/08
GRANT
REMEMBER –
Don’t rely on
just the label!
CONTRACT
56
Directing Gifts
GIFT
GRANT
CONTRACT
Recorded as a gift
in ADVANCE
“Private Support”
in ADVANCE
Not recorded
in ADVANCE
Donor tax receipt
No donor receipt
No donor receipt
Gift Fee
Facilities &
Administration Rate
Facilities &
Administration Rate
Gift Services
10/2/08
57
UCLA Gift Fee
6.5%
GIFT
Chancellor’s Greatest
Needs Fund
93.5%
Donor’s Purpose
Fund
10/2/08
58
UCLA Gift Fee
6.5%
10/2/08
GIFT
Chancellor’s Greatest
Needs Fund
59
Endowment Spending Rate
10/2/08
GIFT
2009-10 4.8%
2009-10 4.75%
Paid Monthly
Paid Annually
36-month average
market value
60-month average
market value
60
 Began as The UCLA Progress Fund - 1954
 Mission Statement “… actively promote philanthropy
and manage donated resources for
the advancement of UCLA.”
 Major Responsibilities
 Solicit and receive gifts to support UCLA
 Administer the gifts according to donor wishes
 Management and investment of donated funds
 Make decisions regarding the disposition of gifts
10/2/08
61
Directing Gifts
GIFT
Almost any type of gift asset can be accepted
by, or any type of gift fund held by, either:
The UCLA Foundation is the preferred
recipient of gifts for the UCLA campus.
10/2/08
62
Directing Gifts –
Special Cases
Planned gifts –
 Gift annuities
 Charitable trusts
 Pooled income fund
 Life insurance & life
estates
Real Estate – to sell
In-kind gifts – to sell
10/2/08
GIFT
Inventions
Mineral Rights
Student Loans
Real Estate – to hold
In-kind gifts – to use
Small, 1-time only gifts
63
Directing Gifts –
Type of Fundraising
GIFT
The UCLA Foundation is also the
preferred recipient for these types of
fundraising activities:
 Annual Memberships
 Fundraising events
 Mass solicitations and campaigns
10/2/08
64
MASS SOLICITATIONS
Minolie Jayamaha
Purpose of the Policy
 Maintain consistency of mass
solicitation communications
 Provide timely acknowledgment to
donors/members
 Ensure accurate donor remittance
processing
FY09 Gift/Membership Process Flow
Schedule
mass
solicitation
(six-weeks
in advance,
or at least
three
months in
advance if
an event)
Will
you be
soliciting
individuals/
businesses
not on
Advance?
No
Request
appeal
code(s) from
Data
Management
and Control
(Susan
Rodriguez)
(two days)
Submit Data
Processing
Request (DPR)
through ISLand
for donor list and
include appeal
code(s)
(two weeks)
Draft mass solicitation
communication and
remit card using
templates and required
elements detailed in
Policy
Obtain approval via
e-mail from Senior
Development staff
member
responsible for
entity
(two days)
Submit mass solicitation
communication and remit
card in final design stage,
and approval e-mail from
Senior Development staff to
FIM (Minolie Jayamaha at
mjayamaha@support.ucla.e
du) for final review and
approval
Yes
Request Notice
of Intent to
Solicit (Martha
Padilla) and
process form
(three to four
weeks for
approval)
Request new
fund, if required
(two days)
Minolie Jayamaha
notifies
Development and
secondary
reviewing entity if
mass solicitation
communication
and remit card
requires secondary
review
(two days)
Revise
communications
and/or remit
Legend
Draft Agreement
Evaluate Acceptability
New Fund Subprocess
Donor List Not On Advance Subprocess
10/01/08 V8
Minolie
Jayamaha
notifies
Development
when mass
solicitation
communicatio
n and remit
card is
approved
(two days)
Mass Solicitations
Schedule
mass
solicitation
(six-weeks
in advance,
or at least
three
months in
advance if
an event)
Mass Solicitations
Will
you be
soliciting
individuals/
businesses
not on
Advance?
Yes
Request Notice
of Intent to
Solicit (Martha
Padilla) and
process form
(three to four
weeks for
approval)
Mass Solicitations
Request
appeal
code(s) from
Data
Management
and Control
(Susan
Rodriguez)
(two days)
Mass Solicitations
Draft mass solicitation
communication and
remit card using
templates and required
elements detailed in
Policy
Request new
fund, if required
(two days)
Mass Solicitations
Obtain approval via
e-mail from Senior
Development
Officer
(two days)
Mass Solicitations
Submit mass solicitation
communication and remit
card in final design stage,
and approval e-mail from
Senior Development staff to
FIM (Minolie Jayamaha at
mjayamaha@support.ucla.e
du) for final review and
approval
Minolie Jayamaha
notifies
Development and
secondary
reviewing entity if
mass solicitation
communication
and remit card
requires secondary
review
(two days)
Revise
communications
and/or remit
Minolie
Jayamaha
notifies
Development
when mass
solicitation
communication
and remit card
is approved
(two days)
Sample Remit
A Sample Remit is in the
Fundamentals of Gifts manual
which is located on Island
Required Disclosures
 Privacy Notice
 Donor’s Consent to Use Personal Information
 Fiduciary Responsibility of The UCLA
Foundation
 Recovery of Operating Costs From Gifts
 Fundraising Permit (if applicable)
 Endowed Funds (if applicable)
 CAN-SPAM (electronic solicitations only)
 HIPAA (Health Sciences solicitations only)
Required Disclosures
All these disclosures are now located
on the UCLA website at –
www.uclafoundation.org/finances
BREAK !!
10 MINUTES
GIFT AGREEMENTS,
CHAIRS
and NAMINGS
Bill Kinsella
Gift Agreements
• Which gifts need an agreement?
• What should be in the agreement?
• Who accepts gifts at UCLA?
• What’s the special process for
“major gifts”?
Gift Agreements
• Which gifts need an agreement?
• What should be in the agreement?
• Who accepts gifts at UCLA?
• What’s the special process for
“major gifts”?
Gift Agreements
• Which gifts need an agreement?
• What should be in the agreement?
• Who accepts gifts at UCLA?
• What’s the special process for
“major gifts”?
Required Items - ALL
Gift Agreements
 Amount of Gift
 Which entity receives the gift UCLA Foundation or The Regents
 Which unit benefits from the gift
School, Division, Department, etc.
 Purpose
scholarship, research, etc.
10/2/08
82
Required Items - ALL
Gift Agreements
 Fund Type
endowment, quasi-endowment (FFE) or current use
 Administrative Gift Fee
“As is customary with universities and other
non-profit organizations across the country, a
one-time gift fee is applied to all gifts to
provide essential support to UCLA’s overall
operation.
10/2/08
The fee is currently 6.5%.”
83
Required Items - ALL
Gift Agreements
 Pledges (promise to make a gift)
 In general, need not be legally binding on donor
 This enables the use of Donor Advised Funds and private
foundations, and can be counted under CASE guidelines.
 Payment schedule - Maximum 5 years
 Payment schedule must not exceed 5 years in
order to count entire pledge in the year it is made
 Otherwise, will just count each pledge payment as
it is received.
10/2/08
84
Required Items - ALL
Gift Agreements
 Non-binding
“I will use best efforts to, and fully intend
to, satisfy the terms of this pledge as
written. Payments on this pledge may be
made by a donor advised fund or a private
foundation.”
(If the known, insert the name of the donor
advised fund or private foundation in the preceding
sentence).
10/2/08
85
Required Items - ALL
Gift Agreements
 Non-binding
“I will use best efforts to, and fully intend
to, satisfy the terms of this pledge as
written. Payments on this pledge may be
made by a donor advised fund or a private
foundation.”
(If the known, insert the name of the donor
advised fund or private foundation in the preceding
sentence).
10/2/08
86
Required Items - ALL
Gift Agreements
 Pledges (promise to make a gift)
 In general, need not be legally binding on donor
 EXCEPTION:
Pledges for capital
construction must be
Irrevocable and/or
“detrimental
reliance”
10/2/08
Payment schedule –
Maximum 5 years
87
Required Items - ALL
Gift Agreements
 Detrimental Reliance (required for
construction only – optional for all others)
“(I/we) have agreed to give the above sum
with the understanding that the (School/
Department) may make commitments in
reliance on this pledge and that the
existence of this pledge may be made
known to the public in the course of
10/2/08
soliciting contributions from others.”
88
Required Language- ENDOWMENT
Gift Agreements
 Alternate Use
“Although the Endowment is intended to exist in
perpetuity, (I/we) recognize that unforeseen
circumstances may alter or remove the subject
area from UCLA’s academic plan. In such an
event, the Chancellor is authorized to redesignate the purpose of this endowment, after
taking into consideration the designated
purposes described in this Gift Agreement”.
10/2/08
89
Required Language- ENDOWMENT
Gift Agreements
 Alternate Use
“Although the Endowment is intended to exist in
perpetuity, (I/we) recognize that unforeseen
circumstances may alter or remove the subject
area from UCLA’s academic plan. In such an
event, the Chancellor is authorized to redesignate the purpose of this endowment, after
taking into consideration the designated
purposes described in this Gift Agreement”.
10/2/08
90
Required Language - ENDOWMENT
Gift Agreements
 Return of payout to principal
“The total return earned in excess of the
amount approved annually for payout will be
retained in the Endowment principal to protect
from the effects of inflation and to allow for
growth. Furthermore, I authorize the return
of payout to the endowment fund principal at
the Chancellor’s discretion when the payout is
10/2/08
not needed for purposes of the fund.”
91
Required Language - ENDOWMENT
Gift Agreements
 Return of payout to principal
“The total return earned in excess of the
amount approved annually for payout will be
retained in the Endowment principal to protect
from the effects of inflation and to allow for
growth. Furthermore, I authorize the return
of payout to the endowment fund principal at
the Chancellor’s discretion when the payout is
10/2/08
not needed for purposes of the fund.”
92
Gift Agreements
• Which gifts need an agreement?
• What should be in the agreement?
• Who accepts gifts at UCLA?
• What’s the special process for
“major gifts”?
Who accepts Gifts?
$ 5M+
UCOP
$ 1M+ to $ 5M
Chancellor
$ 1M or less
Certain Campus Officials
under Delegation of Authority
Gifts to Regents
Return gifts* to a Donor
Accept gifts in an amount not to exceed $ 1,000,000
Accept gifts in an amount not to exceed $ 500,000
Solicit gifts in an amount not to exceed $1,000,000
Vice Chancellor, External Affairs
√
√
√
√
Associate Vice Chancellor, External Affairs Development
√
√
√
√
Assistant Vice Chancellor, UCLA College Development
√
√
√
n/a
Assistant Vice Chancellor, Health Sciences Development
√
√
√
n/a
Assistant Vice Chancellor, Finance & Information
Management (F&IM)
n/a
√
√
√
Executive Director, F&IM, Gift Services
n/a
√
n/a
n/a
Director, F&IM, Gift Acceptance
n/a
√
n/a
n/a
Directors of Development, as approved by Associate Vice
Chancellor, Development
√
n/a
n/a
n/a
Deans and other faculty members in conjunction with one
of the Officials above with the same delegated authority
√
n/a
n/a
n/a
Gifts to Foundation
Return gifts* to donors
Accept gifts in an amount not to exceed $ 1,000,000
Solicit gifts in an amount not to exceed $1,000,000
Executive Vice President, The UCLA Foundation (Vice
Chancellor, External Affairs)
√
√
√
Vice President, Development, The UCLA Foundation
(Associate Vice Chancellor, External Affairs Development)
√
√
√
Vice President, Finance & Treasurer, the UCLA Foundation
(Assistant Vice Chancellor, Finance & Information
Management)
n/a
√
√
Assistant Vice Chancellors, Development, as approved by
the Associate Vice Chancellor, Development
√
n/a
n/a
Directors of Development, as approved by the Associate
Vice Chancellor, Development
√
n/a
n/a
Deans and other faculty members in conjunction with one
of the Officials above with the same delegated authority
√
n/a
n/a
Gift Agreements
• Which gifts need an agreement?
• What should be in the agreement?
• Who accepts gifts at UCLA?
• What’s the special process for
$500K + “major gifts”?
Endowed Chairs
 Intended for
 Distinguished scholars
 Teachers
 Academic administrators
 Conform to the mission of the
university and the academic
plan of the campus.
10/2/08
98
Endowed Chairs
 The Chair provides funds to the chair
holder in support of his/her teaching,
research and service.
 Chair funds come from the payout of an
endowment, an FFE or annual allocation.
 Unless prohibited by the gift instrument,
the payout may be used to support the
base salary and/or other salary
components of the chair holder.
10/2/08
99
Types of Chairs (Pre July 2009)
Term chair
UCOP
$350 K
$500 K
Endowed chair
$350 K
$1 M
Administrative chair
Executive chair
$350 K
$1.5 M
$350 K
$2.5 M
University
Professorship
10/2/08
UCLA
100
Types of Chairs (July 1, 2009)
UCOP
UCLA
Term chair I
$350K
$500K
Term chair II
$350K
$1 M
Endowed chair I
$350K
$2 M
(Medicine only) $350K
$3 M
(Recruitment, Service, Teaching)
(Prof Dev; Administrative Chair)
(no salary support)
Executive Chair
Endowed chair II
$350K
$5 M
Dean’s Chair
$350K
$10 M
(salary support)
10/2/08
101
What does “Term” mean?
UCLA
10/2/08
UCOP
102
Required Language - CHAIR
Gift Agreements
 Agree to UC Chair Policy
“(I/we) understand that the amount approved for
distribution annually by UCLA will support the
work of the Chair holder, who will be selected in
accordance with University Policy and Procedure.
(I am/we are) aware that establishment of this
Chair must comply with current Policy and
Administrative Guidelines of the University of
California with approval by the University of
California President as recommended by both
the Academic Senate and the Chancellor.”
10/2/08
103
Required Language - CHAIR
Gift Agreements
 Additional Chair payout language
“In addition, during periods when the
Chair is vacant, the Chancellor is
authorized to utilize the payout amount
for purposes closely related to the
academic field represented by the Chair.”
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Required Language - ALL
Gift Agreements
 ISLand website gift agreement templates
GIFT AGRREMENT TEMPLATES
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Required Language - ALL
Gift Agreements
 ISLand website gift agreement templates
https://island.fim.ucla.edu
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Required Language - ALL
Gift Agreements
 ISLand website gift agreement templates
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Required Language - ALL
Gift Agreements
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Required Language - ALL
Gift Agreements
 ISLand website gift agreement templates
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Required Language - ALL
Gift Agreements
 ISLand website gift agreement templates
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(Date)
(Donor’s address)
Required Language - ALL
Gift Agreements
Dean's full name
Dean's Title
Dean's UCLA address
Dear Dean.( Dean's last name):
As (a UCLA alumnus or alumna/longtime UCLA supporter/proud member of the UCLA family), (I
am/we are) pleased to make a pledge in the amount of ($_______) to (The UCLA Foundation/The
Regents of the University of California on behalf of UCLA).
(My/our) pledge is to be paid over a (number-not to exceed five) year period (with the initial
payment of ($________) enclosed). Additional payments will be made by the end of each
calendar year (or other date) until completion in (year).
I will use best efforts to, and fully intend to, satisfy the terms of this pledge as written. Payments
on this pledge may be made by a donor advised fund or a private foundation. (If the known, insert
the name of the donor advised fund or private foundation in the preceding sentence).
(My/our) gift is to support (purpose) in the UCLA (College/School/Department).
(I/we) understand that establishment and administration of the Endowment will comply with
current policies of (The UCLA Foundation/The Regents). Although the Endowment is intended to
exist in perpetuity, (I/we) recognize that unforeseen circumstances may alter or remove the subject
area from the campus academic plan. In such an event, the Chancellor is authorized to redesignate the purpose of this Endowment, after taking into consideration the designated purpose
described in this Gift Agreement.
(I am/we are) aware that (The UCLA Foundation/The Regents) will manage and invest this gift in
accordance with its endowment investment policies. The total return earned in excess of the
amount approved annually for payout will be retained in the endowment principal to protect from
the effects of inflation and to allow for growth. Furthermore, (I/we) authorize the return of payout
to the endowment fund principal at the Chancellor’s discretion when the payout is not needed for
purposes of the fund.
As is customary with universities and other non-profit organizations across the country, a onetime gift fee is applied to each pledge payment in order to provide essential support necessary to
UCLA's overall operation. The fee is currently 5%.
It gives (me/us) great satisfaction to know that (I am/we are) playing a vital role in advancing
UCLA’s mission of research, education and public service.
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Sincerely,
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25%
Funding
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Namings
 UC and UCLA Policy on Naming of
Facilities, Programs, Centers, etc.
 UC Policy dated December 19, 2002
 UCLA Policy 112
 Naming must be pre-approved by
Chancellor
 Capital Naming Opportunities
categories by Chancellor’s Executive
Committee.
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Namings
 What is NOT a “Naming”
 The name of a fund
 Scholarships/fellowships
 Donor recognition walls
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GIFTS OF SECURITIES
and
GIFTS-in-KIND
Bill Kinsella
Gifts of Securities
Step 1
Step 2
Step 3
Step 4
Donor initiates
stock transfer by
instructing their
broker/financial
advisor with
(Foundation or
Regents) DTC
instructions
provided by GS,
DOD, or
Department
Donor/Donor’s
broker/financial
advisor notifies
GS prior to DTC
transfer/Journal
Security is
transferred by
donor’s broker
via DTC or
Journal to
Foundation’s /
Regents’
brokerage
account
Securities are
liquidated through
Foundation’s /
Regents’ broker
upon verbal
instruction by
Foundation (GS) /
Regents (Treasurer’s
Office) staff
(Gift valuation is
obtained using
the average price
of the stock on
the date of
receipt)
(Proceeds from sale
are deposited to
benefiting fund)
Note: For stock gifts
represented by
certificates either
endorsed or
accompanied by a
stock/bond power, and
gifts of mutual funds,
please contact Lori
Larriva in Gift Services
at x43434 for
instructions.
Step 5
(Foundation) GS prepares Securities Gift Information/Acceptance Form and distributes to
Gift Acceptance for ADVANCE entry
(Regents) Treasurer’s Office prepares Treasurer’s Gift Notice and distributes to GS for
distribution to Gift Acceptance for ADVANCE entry
DTC = Depository Trust Company
GS = Gift Services
DOD = Director of Development
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Step 6
Gift Acceptance/ADVANCE
generates Gift
acknowledgement letter
(receipt) to Donor
Upated by: L. Larriva on
Oct-06
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Gifts-in-Kind

Paperwork Necessary to Accept Gift:
 Deed of Gift (by donor and Department Official)
 Description of gift, Value, Estimated Value Source, Signature of
Donor(s), Dep’t Official
 Regents /Foundation Transmittal
 Fair Market Value Appraisal from donor (if donor is claiming gift
is valued over $5,000)
 IRS Form 8283
 Ability to Accept Gift:
 The actual gift is on campus
 Clear title on gift
 All tangible personal property can be sold in the future
 Proceeds from Tangible Personal Property Donation:
 Deposited in the fund designated by the donor. If no designation
specified, the general department fund will receive the deposit.
Please call Claudia Macieira at x44111 with questions
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you may have regarding tangible personal property 118
 Process the Gift
GIFT PROCESSING OVERVIEW
Sona Mahboobani
Claudia Aguilar
How many Gifts and Pledge
Payments were processed
by Gift Processing in FY 09?
118,371
Of those transactions,
how many were:
Manual
Automated
69,512 59%
48,859 41%
Gift Flow Overview
 Fund Management
establishes new fund
 Dept deposits check with
campus cashier
 Complete gift transmittal
 Submit on-line gift transmittal
 Send gift transmittal and
check to Gift Processing
 Send gift paperwork to Gift
Processing
 Gift Processing deposits
the check
 UCLA Corporate Accounting
establishes new fund
 Recorded into ADVANCE
 Recorded into ADVANCE
Keep a complete copy of all the paperwork!
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Gift Flow Overview
 Fund Management
establishes new fund
 Dept deposits check with
campus cashier
 Complete gift transmittal
 Submit on-line gift transmittal
 Send gift transmittal and
check to Gift Processing
 Send gift paperwork to Gift
Processing
 Gift Processing deposits
the check
 UCLA Corporate
Accounting establishes
new fund
 Recorded into ADVANCE
 Recorded into ADVANCE
Keep a complete copy of all the paperwork!
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Gift Flow Overview
 Fund Management
establishes new fund
 Dept deposits check with
campus cashier
 Complete gift transmittal
 Submit on-line gift transmittal
 Send gift transmittal and
check to Gift Processing
 Send gift paperwork to Gift
Processing
 Gift Processing deposits
the check
 UCLA Corporate Accounting
establishes new funds
 Recorded into ADVANCE
 Recorded into ADVANCE
Keep a complete copy of all the paperwork!
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Facilitating the Gift Process
Minimizing Cycle Time
 Gift or Grant
 Regents or Foundation – Online
transmittals
 Establish Foundation Fund
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Facilitating the Gift Process
Minimizing Cycle Time
 Correct Payee on the Check
(exchange check)
 Associated Donors/Joint Credit
 700 U Form completed (research
gifts from corp or foundation)
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Facilitating the Gift Process
Minimizing Cycle Time
 Sending cash
 Contact Jocelyn Brooks to schedule a Dunbar armored
truck pick-up
 Complete paperwork including
donor’s address
 Use correct Gift Processing
address
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 10920 Wilshire Center, 11th Floor
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Lockbox Process
 Mass solicitations & pledge reminders will
be sent directly to the lockbox.
 Bank captures required data elements
generating a daily interface file to update:
 Donor ADVANCE profile
 The UCLA Foundation accounting records
 Processing gifts through the lockbox will
significantly reduce the time required to
generate a donor receipt.
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Gift Processing Contacts
Executive Director
 Sona Mahboobani
Ext. 4-3422
Senior Supervisor
 Shalonda Martin
Ext. 4-3940
Supervisor – Bio and Membership
 Joyce Rangen
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Ext. 4-3359
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 Acknowledging the Gift
ACKNOWLEDGING the GIFT
Claudia Aguilar
Donor Acknowledgment
Gift Receipts
 Gift receipts are generated for gifts of
any level.
 Typically mailed within one week of
being received by data processing.
 Receipts for gifts-in-kind do not include
a dollar value.
 Gift fee has increased from 5% to 6.5%
(info. on reverse side of receipt)
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Donor Acknowledgment –
Gift Receipt
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Donor Acknowledgment
Pledge Reminders
 Reminders are automatically generated
each month by Gift Processing.
 Pledge Reminder Review Window
available on Advance.
 Reminders can be suppressed as
needed.
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Donor Acknowledgment
Pledge Reminders
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Acknowledgment Letters
Chancellor’s Acknowledgments
 Donors of $20,000+
 Foundation Board Members of $5,000+
 Initial Pledge & Final Pledge Payment
 Mailed within one week of booking.
 Exclude gifts received more than 2
months old.
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Acknowledgment Letters
Unit Acknowledgment Letters
 Recommend units send acknowledgment
letters for gifts of $1,000 and above.
 Letters should be mailed within one
week of receipt.
 Sample acknowledgments are available
through Donor Relations.
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Primary & Associated Gift Credit
Primary Gift Credit
 Assigned only to the legal donor
(donor of record).
 Also known as “hard” credit.
 Usually the person listed on the
check, credit card, etc.
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Primary & Associated Gift Credit
Associated Gift Credit
 Associated credit assigns gift credit beyond
the donor of record.
 Also known as “soft” credit.
 Used for tracking recognition totals.
 Examples include: Spouse of primary donor,
group gifts, matching gifts, and in-honor / inmemory.
See Associated Credit Guidelines in Training Manual
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Recognition Window
 Tracks donors with cumulative
lifetime giving of $5,000+
 Tracks the pool of entities that
make up the donors recognition
total
 Donor-friendly reports available
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Recognition Window
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Recognition Window
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Recognition Window
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Recognition Window
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Recognition Window
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 Administer the Gift
MANAGEMENT OF GIFT FUNDS –
THE UCLA FOUNDATION
Truc Bui
Overview of Fund Management
 Establish and administer all funds in
The UCLA Foundation
 Approve all fund expenditures and
transfers
 Produce and distribute monthly,
quarterly, and annual reports
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Types of Funds
 Current Expenditure
 Student Support
 Construction/Plant Funds
 Planned Giving
 Endowment Funds
 Quasi-Endowment
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Establishing a UCLA Foundation Fund
 Complete on-line Foundation Gift
Fund Application form
 Send a copy of the Fund Application
and with any gift documentation to
Fund Management
 Once the fund is established, we will
provide you with a copy of the Fund
Fact Sheet
https://island.fim.ucla.edu
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Monetary Transfer of Funds (MTF)
 The MTF System is a web-based
process designed to streamline and
automate transfers from The UCLA
Foundation to the University.
 Uses existing ISIS and DACSS
security
 Has tracking and reporting
capabilities
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Monetary Transfer of Funds (MTF)
 Has automated verifications
 Automated authorization via
Department Security Administrators
(DSA)
 Cut off date for submission of MTF
to Fund Management is 20th of each
month
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MANAGEMENT OF GIFT FUNDS –
THE REGENTS
Stephanie Bradford
Overview
The administration of Regental gifts is
handled by UCLA Corporate Financial
Services.
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Types of Regents Funds
Endowment Funds
Current Expenditure Funds
Plant (Construction) Funds
Loan Funds (Students, Faculty, etc.)
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Endowment Gifts
Fund Range:
04100 to 09799, 14001 to 14999 and
34100 to 39799, 13001 to 13999
Number of Funds:
Book Value:
Market Value:
Income FY 09:
Over 900
$ 483,305,609
$ 986,354,893
$
35,838,070
Contact:
Eric Newlove
Ext. 48739
Enewlove@finance.ucla.edu
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Current Expenditure Gifts
Fund Range:

Number of Funds:
Gift Income FY 09:
Contact:
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39800 to 39999 (unrestricted)
40000 to 56999 (restricted)
Over 5,600
$183,405,307 (includes
Foundation transfers)
Michelle Gonzalez
Ext. 4-0498
mgonzale@finance.ucla.edu
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Plant Gifts
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Fund Ranges:
00300 to 00699
Number of funds:
Gift Income FY 09:
Over 100
$15,420,427
Contact:
Robert Crawford
Ext. 4-0398
bcrawfor@finance.ucla.edu
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Loan Gifts
Fund Range:
Number of Funds:
Income FY 09:
Contact:
02000 to 03999
Over 260
$ 26,000
Julie Keller (Student Loans)
Ext. 6-1515
Hkeller@finance.ucla.edu
Kitty Huang (Faculty Loans)
Ext. 4-6718
Khuang@finance.ucla.edu
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Gifts for Loan Programs
Gifts for Loan Funds are for student
and/or faculty loan programs
Gifts are processed in the same
manner as other Regents gifts.
Detail General Ledger and Fund
Summary reports are updated daily
and are available to campus
departments.
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References: Policies
 UCLA Administrative Policies and Procedures
Manual
http://www.adminvc.ucla.edu/appm/
 UCLA Financial Policy
http://www.accounting.ucla.edu/
 UC Accounting Manual
http://www.ucop/edu/ucophome/policies/acctman/
 UC Business and Finance Bulletin
http://www.ucop/edu/ucophome/policies/bfb/
 Development Policy and Administration Manual
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http://www.ucop.edu/ucophome/policies/devpol/
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References (cont’d)
 Training:
 UCLA (University) Accounting class
 On-Line Transfer of Funds
 On-Line Non-PEAR
 Interdepartmental Recharges
 FSQDB
 Gift Fund Management (includes
Consolidated Gift Fund Reports)
 ADVANCE system training
10/2/08
http://www.accounting.ucla.edu
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Evaluations
PLEASE COMPLETE YOUR
COURSE EVALUATIONS
HAND THEM IN AS YOU LEAVE.
THANK YOU
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