UNIVERSITY OF ABERDEEN DEVELOPMENT TRUST
GIFT ACCEPTANCE & REFUSAL POLICY
APPROVED BY BOARD OF TRUSTEES 28 AUGUST 2013
1.
INTRODUCTION
The University of Aberdeen Development Trust (UADT) seeks philanthropic support from a range of
public and private sector sources that support the strategic aims and objectives of the University of
Aberdeen.
The Gift Acceptance & Refusal policy sets out the principles that the UADT will follow when seeking
and accepting gifts from individuals, organisations and charitable trusts, and the commitment that it
makes to donors and prospective donors.
2.
BACKGROUND
The UADT is a charity registered in Scotland (SC002938). Accordingly, it is subject to charity law in
Scotland and is regulated by the Office of the Scottish Charity Regulator (OSCR). The Trustees of the
UADT are ultimately responsible for the operation of the charity.
In addition, the UK Bribery Act 2010 requires the University of Aberdeen and the UADT to ensure,
through due diligence and risk controls, that the receipt of a gift is not in relation to some inappropriate
advantage that might be afforded the donor, such as the award of a contract or offer of a University
place for a close relative.
It is important both for donors and for the UADT that the reputation of all parties be wholly protected
from any real or perceived impropriety in the relationship that is established through the offer and
receipt of a gift.
In particular, it is imperative that the integrity of the University of Aberdeen’s teaching and research
activities be free from compromise or undue influence, including the perception thereof. The freedom
to pursue academic inquiry is integral to the University’s values.
Philanthropic gifts to the UADT have made a significant contribution to the success of the University
thanks to the generosity of our supporters. It is important however to maintain an appropriate
separation between the receipt of a gift and the provision of academic services. The UADT plays an
effective role in ensuring an appropriate degree of separation exists, while still providing donors with
access to information about the activities that they have supported.
3.
ETHICAL FUNDRAISING
Those involved with raising funds for the UADT or on behalf of the University from philanthropic
sources should be guided by their own sense of personal integrity and by their relationship with the
donor or prospective donor. The UADT will ensure that the trust of the donor is not violated and the
values, mission and integrity of the UADT and University of Aberdeen are not undermined.
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3.1
THOSE INVOLVED IN FUNDRAISING WILL;
a.
Demonstrate consistency, honesty and transparency, and treat donors and prospective donors
with dignity, equality and respect
b.
Observe all legal and ethical requirements outlined by the UADT and the University of
Aberdeen
c.
Follow University policies regarding Equal Opportunities, Personal Harassment & Bullying,
Health & Safety, Employment, and Grievance
d.
Report any conflict of interest to the Director of Development and the Chairman of the UADT
e.
Be aware that the UADT Stewardship Committee can reject any donation offered to the UADT
f.
Ensure solicitations reflect the mission and values of the UADT and the University of Aberdeen
and that the intended use of funds is clear
3.2
SOURCES OF DONATIONS
The UADT accepts funding from a wide variety of sources, including individuals, companies and trusts
& foundations. The UADT will not accept donations from sources which;
a.
Are deemed to be illegal, discriminatory, violates international conventions on Human Rights or
any form of theft, bribery, fraud, tax evasion, money laundering or terrorist activity
b.
Limit or compromise freedom of enquiry or academic integrity, leading to falsified academic
research, or create the perception thereof
c.
Compromise the charitable status of the UADT
d.
Create unacceptable conflicts of interest and compromises the values and aims of the UADT/
University of Aberdeen
e.
Damage the reputation of the UADT/University of Aberdeen
f.
Damage the relationship with other donors, prospective donors, research funders, sponsors,
partners, staff or students
g.
Cause financial or other damage to the UADT/University of Aberdeen or result in additional
costs being incurred
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4.
PROFESSIONAL ORGANISATIONS AND ETHICAL PRINCIPLES
The UADT is a member of the Council for the Advancement and Support of Education (CASE) and
the Institute of Fundraising (IoF) and adheres to the guidance and codes of practice issued by these
professional organisations.
Discussions with potential donors that are likely to give rise to significant public interest or which raise
complex questions with regard to acceptability should be considered at the earliest stage possible by
the UADT Stewardship Committee. The UADT Stewardship Committee will be fully informed of the
purpose and the background to the donation and the source of funds by the UADT.
The legal and reputational rights of potential donors should also be considered as part of any due
diligence undertaken in assessing the acceptability of a proposed donation. In this regard, a clear
distinction should be drawn between rumour, speculation, and matters of confirmed fact or legal
finding. It is accepting that the UADT and University of Aberdeen may wish to consider the
reputational risks that could be incurred through public perception of any particular donor.
To provide clarity for donors and the UADT, the terms, purpose and use of major gifts should be
confirmed in writing (a letter or email) or where applicable, a Gift Agreement, which may also detail a
payment schedule and reporting requirements. Verbal pledges should be followed up with written
confirmation. All such information should be clearly recorded on the Raiser’s Edge database, with
pledge payment schedule and follow-up actions added to the constituent record.
The University of Aberdeen will employ standard procedures relating to recruitment, admissions,
hiring, promotion, procurement, management and governance for all research, teaching, outreach,
capital development, or student scholarship programmes funded by gifts.
The Trustees, through the UADT Stewardship Committee, may review and reconsider previous
decisions taken in good faith relating to the acceptance of particular gifts and any naming rights
attached, if subsequent events or the subsequent availability of additional information require it. The
response to such circumstances should be transparent and proportionate to the particular
circumstances that have arisen.
4.1
CONFLICT OF INTEREST
Members of staff of the UADT and Trustees of the Development Trust should act impartially and not
be influenced in their roles by social and business relationships. The UADT has a duty of care to its
donors and prospective donors. It is essential that staff, volunteers and Trustees act professionally as
outlined by the UADT Fundraising Practices whilst acknowledging the policies, values and integrity of
the University. Any member of staff, volunteer or Trustee who has a pecuniary, family or other
personal interest with a donor, prospective donor or any other body under solicitation/discussion shall
disclose that fact of his/her interest to the Director of Development and Chairman of the UADT Board
of Trustees. A member of UADT staff, volunteer or Trustee is not however, considered to have a
conflict of interest merely because they are a current/former member of staff of the University of
Aberdeen or if they are a current or former student of the University.
Those declaring a potential conflict of interest should refer to the guide below;
Category of Interest
Family/Personal Interest
Information to be Disclosed
Relationship to donor/prospective donor
Paid Employment
Employer & Position held
Self – Employment
Nature of business
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Directorship of companies (current & former)
5.
Significant shareholdings
Names of company/companies & date of
directorship held
Name of company/companies
Elected Offices
Name of authority & position held
Trusteeships or participation in charities and
other voluntary bodies
Name of body and position of office
Public Appointments
Name of body and position of office
Memberships of Professional Bodies
Name of Body
GUIDELINES FOR GIFT ACCEPTANCE
The following principles and procedures apply to all levels and kinds of gifts.
a.
All donations over £500,000 will be referred to the UADT Stewardship Committee who will
decide whether to accept or decline the offer. Where a donation is greater than £1million, the
UADT Stewardship Committee will refer its decision to the University of Aberdeen Governance
and Nomination Committee whose decision will be final.
Where a possible donation has potential to give rise to significant public interest it will be
referred to the UADT Stewardship Committee for consideration. The matter will then be
referred to the University of Aberdeen Governance and Nomination Committee whose decision
will be final. In his capacity as ex-officio Trustee, the Vice Chancellor will sit on both committees
and will oversee the decision process.
b.
The UADT will co-ordinate all efforts to seek philanthropic support, including from alumni,
friends, parents, trusts, foundations and public and corporate organisations in the UK and
overseas. The UADT will receive gifts, process and record them accurately and arrange for the
appropriate disbursement and use of funds within the University of Aberdeen.
c.
Heads of Colleges and Schools should ensure that the UADT is consulted prior to soliciting
gifts or receiving gifts. All philanthropic gifts offered to or (exceptionally) received by a College
or School must be reported to the UADT. Funding which comes direct to the University of
Aberdeen from charitable sources where there are no deliverables, will be counted in
philanthropic totals. A report from Research Financial Services which itemises any such income
is reviewed by the Director of Development on a monthly basis.
d.
The UADT will take all reasonable measures to ensure it is aware of the source of funding for
gifts and will undertake due diligence to ensure that gifts are for purposes consistent with the
strategic aims and objectives of the UADT and University of Aberdeen and that no legal or
reputational issues are raised by their acceptance. One such factor is the timing of a gift, if it
may be construed as influencing or having influenced an academic outcome or procurement
process.
e.
Trustees, members of the UADT and University of Aberdeen staff must disclose immediately to
the Director of Development any actual or apparent conflict of interest that a gift may pose (e.g.
a close personal relationship, directorships, employment or consultancy agreement, which
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would provide benefit or advantage to the donor or the UADT representative). For further detail
see section 4.1.
f.
The UADT recognises that perceptions of what is acceptable and factors affecting reputation
may change over time. In its acceptance of gifts, the UADT will act in good faith according to
the standards prevailing at the time of receipt.
g.
The UADT will maintain records through the Raiser’s Edge database (electronic CRM
database) and finance system to enable tax to be reclaimed under the UK Gift Aid scheme
where applicable.
h.
All donor requests for anonymity will be respected and there will be no public acknowledgement
or recognition of anonymous donations. Details of how anonymous gifts are recorded on the
database are contained in the Anonymous Donations Policy and Procedure. In particular, the
UADT is required to know the provenance of any such gift to ensure that it meets the
requirements of the UADT’S Fundraising Practices. (A truly anonymous donation, in which the
University only deals with an intermediary, and who is not prepared to identify the donor on a
strictly confidential basis, would not be acceptable without evidence of the source of funds.)
i.
A philanthropic gift is unlikely to have conditions attached, other than the purpose of use. The
UADT will discuss with the donor any issues of concern in relation to any conditions so that
agreement can be reached prior to the acceptance of the gift. The UADT will not normally
accept a gift prior to ensuring that any imposed conditions are appropriate and can be
satisfactorily met by the UADT, including terms of donor recognition.
j.
The UADT will reconcile funds received and the database record on a regular basis. Through a
robust disbursement process, funds will be transferred to the appropriate department/academic
by the completion of a “Request for Funding” application, approved by the Head of College, and
funds will be issued by an offer letter approved by a Trustee. Funds will not be disbursed out
with the University of Aberdeen.
k.
Donors may expect to receive appropriate acknowledgement of their gifts and to be assured
that their gifts will be used for the purposes for which they are given. Unrestricted gifts will be
allocated to projects or uses as approved by the Trustees, on the recommendation of the UADT
officers. Where appropriate, donors to areas of greatest need can expect to be updated on the
use of their gift by on-going communications once disbursement has been agreed.
l.
The UADT will not raise funds on behalf of another charity or allow the use of its databases and
brand identity for such purposes. The UADT will raise funds and process donations for
established charity “brands” within the University of Aberdeen (e.g. GASTROCAN). The UADT
will also work with partner organisations including e.g. Aberdeen Sports Village and local
authorities in the delivery of joint partnership projects, such as the Aberdeen Aquatics Centre.
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6.
ETHICAL SCREENING OF POTENTIAL DONATIONS
For gifts above £2,000, all potential prospects should be screened at an early stage and prior to
solicitation where possible. The ethical screening will be undertaken by the UADT Prospect Research
team with the aim of exploring whether there are any concerns that raise issues of ethical or
reputational risk.
Where there are existing relationships or discussions ongoing, an ethical screening may be requested
by a fundraiser, Trustee or member of University Court by contacting the Director of Development.
Screenings are not exhaustive and are limited to publicly available resources. Responsibility for the
acceptance of donations will rest with the UADT, and with the Trustees when referred to the UADT
Stewardship Committee. All donations over £500,000, and any with the potential to give rise to
significant public interest, must be referred to the UADT Stewardship Committee for consideration.
The matter will then be referred to the University of Aberdeen Governance and Nomination
Committee whose decision will be final. In his capacity as ex-officio Trustee, the Vice Chancellor will
sit on both committees and will oversee the decision process.
Gifts under the level of £2,000 will be accepted without further investigation if they are received from
donors already known or on the Raiser’s Edge database. If in doubt, the Director of Development or
their delegate will judge whether to accept the gift or conduct a more extensive process of due
diligence, or liaise with the donor regarding any concerns.
6.1
RESEARCH PROCESS
The prospect (individual or organisation) and all directorships and shareholdings belonging to the
prospect, when known, will be screened. Shareholdings and directorships will be ascertained from
Dash* should the prospect be based in the UK. Should the prospect be based in the USA, EDGAR
filings** will be used. Other sources will be used as necessary to ascertain shareholdings and
directorships held in other countries.
A variety of sources will be used to screen the prospect, including:

A press search looking at all available dates and all available sources using Factiva***

A search of UK journals, legislation and law reports and legal proceedings looking at all
available dates and all available sources using Lexis Nexis****
It is important to note that a screening will not be exhaustive and limited to available resources and
available time.
6.2
SCREENING REPORT AND STORING INFORMATION
All relevant information will be compiled with full citations and presented without any personal
comment in a dated report.
The document will be stored on the potential donors’ record on the Raisers Edge database, and a
copy kept on the J drive on the University network.
The information gleaned from screening will be passed to the Director of the Development Trust, the
UADT Stewardship Committee and where required, the University Governance and Nominations
Committee, to inform the decision making relating to acceptance of gifts.
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Responsibility will not be assumed by the research team for the acceptance or otherwise of a
donation
7.
UK CORPORATE AND CHARITABLE BODIES
If the donor is a corporate or charitable body that is legally permitted to operate in the UK, then the
source of funding will not normally be contested. The UADT relies on the UK charity regulators and
Companies House for information and would not normally seek (or be in a position) to conduct an
independent investigation of funding sources. New prospects will be screened at the earliest stage as
outlined in the ethical screening procedures.
8.
GIFTS FROM OUT WITH THE UK
Gifts from states or governments outwith the UK may be offered with conditions that will require legal
and reputational factors to be taken into account prior to acceptance. If normal diplomatic relations do
not exist between the UK and the state in question, then the offer of a gift would not normally be
accepted. Exceptionally, the offer may be referred to the UADT Stewardship Committee.
9.
RETURN OF GIFTS
Gifts made to the UADT will not normally be returned to the donor.
In cases where a gift with agreed restrictions has been received by the University in good faith but
where circumstances have changed so that the original purpose of the gift cannot be fulfilled in whole
or in part, the UADT will, in discussion with the University, normally seek to use the funds in a way
that closely corresponds to the original objectives of the donation, in consultation with the donor, or
the donor’s representative wherever possible.
If no agreement can be reached with the donor or his/her representative about alternative uses for a
restricted or designated donation, the University will return the unexpended portion of the donation. If
the donor is deceased or legally designate, the donation will be used in a manner that is as consistent
as possible with the donor’s original intent.
Gifts made in error and bank overpayments will be refunded to the donor on request.
*Dash is a database of directors and shareholders. It holds information on 1 million companies, 1 million unincorporated businesses, 6.5 million
directors and a further 1.3 million contacts plus 3 million shareholders (both individual and corporate) and the links between them. Directors’ work
and home addresses are included.
**EDGAR filings, all companies, foreign and domestic, are required to file registration statements, periodic reports, and other forms electronically
through EDGAR. The Edgar database is fully accessible and can be searched by individual or company name.
***Factiva content includes more than 35,000 global news and information sources from 200 countries. Newswires include Dow Jones, Reuters
and The Associated Press. Factiva offers more than 1,100 wires, including the Press Association, Asia Pulse, Agence France Presse, Agencia
EFE, the Australian Associated Press, ANSA, and other industry, press release and local newswires. It holds an archive stretching back over 40
years.
****Lexis Nexis, Lexis®Library gives the user online access to a range of full text articles and abstracts from the UK. The UK Journals Index
provides abstract information from over 100 legal journals. It is available through the University of Aberdeen library.
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10.
10.1
ADMINISTRATION OF NON-MONETARY GIFTS
LEGACIES AND BEQUESTS
The UADT can accept legacies and bequests made by individuals in their wills, where either all or part
of their estate is set aside for the University of Aberdeen. The UADT will work closely with donors to
establish the terms on which any such gifts, and income deriving from such gifts during the donor’s
lifetime (if applicable), are held. Cognisance should be taken that circumstances within the University
(departments, structure, subjects of study, physical estate) may change over time and before the
terms of a legacy gift are realised.
10.2
SHARES/REAL ESTATE/ARTICLES OF VALUE
The UADT can accept transfers of shares, an outright gift of an unencumbered property, and other
gifts including art works, books or collections. Any legal expenses, valuation costs or transport
charges pertaining to the transfer of such items to the University will normally be the responsibility of
the donor or executor. Unless otherwise agreed with the donor, the UADT reserves the right to
dispose of shares or property at a time to be decided by the UADT. Unless otherwise agreed with the
donor, articles of value or collections are accepted on the understanding that the University would
have full authority to use, lend, exhibit, donate or sell the property.
The UADT wishes to ensure that gifts received can be used in a manner that is both appropriate
within the context of the University and reflects the objectives of the donor. Certain types of gifts may
only be accepted following advice and approval from specialists in the University. This will be coordinated by the UADT. For example, acceptance of donations of books or artefacts will be subject
among other things to available space, appropriate storage conditions, resources for cataloguing,
conservation and displaying of items and relevance of subject matter to existing collections and
research interests. Donations of equipment to the University will be subject to similar constraints and
considerations such as agreement as to the transportation of items. The UADT reserves the right to
refuse non-monetary gifts that it cannot take proper care, or if it already owns a copy of proposed gift
e.g. books or journals.
10.3
GIFTS OFFERED TO DEPARTMENTS AND SCHOOLS
In many cases individual schools and departments have strong relationships with alumni and donors,
and it is important to encourage engagement between donors and staff who are leading projects
which donors are supporting or have an interest. The UADT will work with Colleges and Schools and
individuals to co-ordinate fundraising, conduct due diligence and ensure that all gifts received are
recorded and administered in a consistent and appropriate manner.
Heads of Colleges and Schools should ensure that the UADT is consulted prior to soliciting gifts or
receiving gifts. All philanthropic gifts offered to or (exceptionally) received by a College or School must
be reported to the UADT.
10.4
RESEARCH GRANTS AND CORPORATE SPONSORSHIP
For the avoidance of doubt, philanthropic gifts are distinguished from research grants, the latter being
administered by the University Research Financial Services within the Directorate of Finance. With
the approval of the Director of Development and for the purpose of complete and consistent
recording, income received through RFS from trusts, foundations, companies and other organisations
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which may be categorised as philanthropic (as defined by CASE Ross Survey guidelines) may be
counted and recorded on the UADT database.
Corporate sponsorship will not be included when counting philanthropic income, for VAT and tax
reasons. These restrictions also prohibit the use of corporate logos in donor recognition. The
University of Aberdeen may enter into corporate sponsorship agreements e.g. in support of cultural
events. The UADT will work closely with colleagues across External Affairs with regard to the
relationship management of existing donors who may be approached for other forms of support.
10.5
GIFTS TO UADT STAFF
From time to time supporters of the UADT may offer small gifts to UADT employees as tokens of
appreciation. All such gifts made to UADT staff should be registered with the Director of Development
immediately and if possible discussed in advance.
11.
DONORS’ BENEFITS
In addition to expressing its appreciation and keeping donors informed about projects they support,
the UADT may also offer donors invitations to special events or small gifts of appreciation. In certain
cases “naming rights” appropriate to the level of gift are also offered on a case by case basis.
All benefits afforded to donors under the Gift Aid scheme must comply with existing HM Revenues &
Customs rules and relevant legislation.
12.
RIGHTS OF DONORS AND PROSPECTIVE DONORS
The UADT is committed to treating donors, alumni, friends with the highest level of care and respect.
The UADT adheres to the highest professional standards at all times and is committed to the following
Donor Charter. Donors to the UADT can expect:
a.
To be informed about the University of Aberdeen’s priorities and its strategic aims and
objectives.
b.
That a gift given for a specific purpose will be used for that purpose
c.
To be informed when the intended purpose of a gift can no longer be fulfilled due to charitable
legislation or due to a change in the priorities or needs of the University. In such cases, the
Development Trust will discuss with the donor their gift and how best their wishes can continue
to be met.
d.
To be informed of the impact of their donation, e.g., recruitment for a post they have funded,
outputs of research they have supported, the award of a scholarship or bursary that they have
funded, and to have agreed stewardship and reporting commitments honoured.
e.
To have their donation acknowledged in a timely manner, and where appropriate to be
publically recognised in consultation with the University, or to remain anonymous if requested.
f.
To have their questions relating to their donation answered in a timely and honest manner.
g.
To have their right to privacy respected and their personal information to be treated in
compliance with the Data Protection Act 1998.
h.
To have access to the UADT’s latest published accounts.
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The rights of the donor and what they can expect as a donor from the Development Trust is outlined
in the Donor Charter 2013. This will be made available to donors via Development Trust
communications.
13.
COMPLAINTS PROCEDURE
Complaints or concerns should be raised with the Director of Development in the first instance for
investigation. The UADT will do its utmost to resolve such issues. The Director can be contacted at
the University of Aberdeen Development Trust, King’s College, ABERDEEN, AB24 3FX, or by email
at: giving@abdn.ac.uk.
14.
REVIEW OF POLICY
The Development Trust will review the Gift Acceptance & Refusal policy on a regular basis to ensure
it continues to be ethical, adheres to charitable legislations, and honours donors and their gifts.
15.
FURTHER INFORMATION
Further information is available from Mrs Liz Bowie, Director of Development. Tel: 01224 274198,
email: e.bowie@abdn.ac.uk
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