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.