B.5. Purpose
January 1989
Development Policy and Administration Manual
Chapter V. Requirements for Reporting Gifts
Section B. Reporting Categories and Definitions
*************************************************************
PURPOSE
This category identifies the intended use of private support as
designated by the donor or grantor. The classifications within
this category are mutually exclusive; the single definition that
is most descriptive should be used.
Research
This classification applies to private support that is restricted
to scientific, technical, and humanistic investigation, including
salaries and other support of research projects.
Student Financial Aid
This classification is restricted to non-repayable financial aid
to undergraduate or graduate students, including scholarships,
fellowships, awards, prizes, and private support for work-study
students.
Loan Funds
This classification is restricted to funds for loans to under-
graduate or graduate students.
Instruction
This classification is restricted to support of seminars, con-
ferences, lecture programs, and teaching awards, including
salaries, honoraria, and employee benefits.
Operation and Maintenance of Physical Plant
This classification is restricted to support of ongoing operation
of the physical plant, including its buildings and grounds, other
facilities, and equipment.
Property, Buildings, and Equipment
This classification includes gifts and private grants of real and
personal property, including equipment and works of art (except
library materials, see below) for use by the
PURPOSE
University. It also covers gifts and private grants that are
restricted by the donor or grantor to purchase buildings, other
facilities, equipment, and land for use by the University; or to
construct or carry out major renovation of buildings and other
facilities; or to retire indebtedness.
Departmental Support: Unrestricted
This classification covers gifts that are restricted by the donor
to a particular academic division, department, or unit, but
otherwise unrestricted.
Departmental Support: Restricted
This classification covers gifts that are restricted by the donor
to a particular academic division, department, or unit, and
further restricted by the donor to a particular purpose for which
no other purpose category is listed, including endowed chairs.
Departmental Support: Restricted for Agriculture
This classification is used by the Berkeley, Davis, and Riverside
campuses and the Office of the President only. It covers gifts
and grants that have been given for support of agricultural
research and public service, but excludes instruction and student
financial aid. The information in this classification was
formerly included in a separate report, the Agricultural Science
Gift and Private Grant Report.
Library
This classification applies to gifts of library materials or
gifts that are restricted to acquire, restore, and preserve
books, periodicals, manuscripts, maps, and related
materials; to acquire audiovisual and other equipment; or to
support other activities of campus libraries.
Non-Instructional Services
This classification applies to support of non-instructional
services beneficial to individuals and groups external to the
University (e.g., exhibits, museums, and similar facilities).
Current Operations: Unrestricted
This classification covers gifts made by the donor for current
use without restriction, regardless of any subsequent administra-
tive designation of purpose.
Endowment: Unrestricted
This classification covers gifts restricted by the donor for
endowment but otherwise unrestricted by the donor as to use of
endowment income.
Other Restricted Purposes
This classification covers gifts that are restricted by the donor
or grantor, but not otherwise classifiable into any of the above
categories.