E.1. Can the University Accept Gifts from its Employees
     to Support Their Own Activities
     January 1989

Development Policy and Administration Manual 
Chapter I. Soliciting and Accepting Private Funds
Section E. Gifts Involving University Employees
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            CAN THE UNIVERSITY ACCEPT GIFTS FROM ITS EMPLOYEES 
                      TO SUPPORT THEIR OWN ACTIVITIES?             


Gifts to the University from University employees to support
their own activities may be accepted if the purpose of the gift
is to support bonafide University activities or purchases.  Such
gifts must be subject to University policies and procedures for
expenditure.  

The University should not put itself in the position of acting as
a conduit for funds for which employees claim a deduction that is
likely to be disallowed by the Internal Revenue Service.  There-
fore, procedures should provide for approval of expenditures by
the Department Chairperson or Dean in order to ensure that the
University's use of the gift supports its tax-deductibility.

No campus is obligated to accept a gift that it considers inap-
propriate.