08 - 006 Contributions - Charitable and Political

08 - 006 Contributions - Charitable and Political

A. Charitable Contributions

Gifts to charitable organizations are generally not allowable. With certain exceptions, all charitable requests must be approved by the Vice Chancellor for Financial Affairs/Treasurer prior to payment (See Procedure 8-004, Authorization for Certain Expenditures on Payment Vouchers). This policy does not apply to:

  1. Fundraising and other activities conducted by student organizations for the benefit of charitable organizations (see Procedure 08-016 Student Group Fundraising Activities), or

  2. Surplus property donated to charity (See Procedure 11-030, Equipment, Disposal of Surplus Property).

It is recognized that certain charitable organizations offer donors a benefit such as a publication or other item in exchange for a charitable contribution. If the primary purpose of making a charitable contribution is to obtain a benefit for use in carrying out an employee's job responsibilities, and that benefit is approximately equal to the contribution made, prior approval by the Vice Chancellor for Financial Affairs/Treasurer is not required. The benefit received and its job applicability must be explained on the request for payment.

B. Political Contributions

Organizations exempt from tax under Internal Revenue Code Section 501(c)(3) (such as the University System of NH and its component units) may have their exempt status revoked if they are involved in any political activity. For this reason, all political contributions are strictly forbidden. The prohibition applies to all political expenditures, regardless of fund source (e.g., operating accounts, gift accounts, discretionary funds, affiliated organizations, etc.). There is no exception to this policy.

The following expenditures are unallowable:

  1. Payments to political candidates.

  2. Employee reimbursement for political contributions.

  3. Advertising in political programs (See Procedure 8-002, Advertising).

  4. Admission to any dinner or program (including testimonial dinners, receptions, and sporting events) if any part of the proceeds of the event directly or indirectly inures to the use of a political party or a political candidate.

  5. Admission to any event that is identified with a political party or candidate including tickets to fund-raising events.

  6. Lobbying portion of dues to professional organizations that are otherwise allowable.

The official version of this information will only be maintained in an on-line web format. Any and all printed copies of this material are dated as of the print date. Please make certain to review the material on-line prior to placing reliance on a dated printed version.