GIFTS, GRANTS, AND BEQUESTS | Policy Manual | Mauston, School District of

7230 - GIFTS, GRANTS, AND BEQUESTS

The Board is appreciative of public interest in and goodwill toward the schools manifested through gifts, grants, and bequests. The Board reserves the right, however, to specify the manner in which gifts are made; to define the type of gift, grant, or bequest which it considers appropriate; and to reject those which it deems inappropriate or unsuitable. If accepted, the Board will attempt to carry out the wishes of the donor.

The Board shall not discriminate in the approval and administration of gifts, grants, and bequests on the basis of any Protected Class consistent with Board Policy 2260 - Nondiscrimination and Access to Equal Educational Opportunity. Complaints of discrimination in the acceptance or administration of gifts, grants, or bequests are governed by the complaint procedure outlined in Policy 2260 - Nondiscrimination and Access to Equal Educational Opportunity.

All gifts, grants, or bequests having a combined value of more than $300 shall be accepted by the Board. The Superintendent may accept for the Board gifts of lesser value.

The Board shall provide written acknowledgment to the donor of any accepted cash donation of $300 or more and any non-cash donation the value of which is $300 or more. Such acknowledgment shall include the amount of cash or a description of any non-cash donation along with a good faith estimate of the value of such non-cash donation.

The Board shall provide any donor with appropriate tax forms in compliance with the requirements of the Internal Revenue Code.

Gifts, grants, and bequests shall become the property of the Board and will be subject to use by the District as determined by the policies and administrative guidelines applying to all properties, equipment, materials, and funds owned by the Board. The title of all gifts shall be the name of the Board.

Any equipment proposed to be purchased by a parent organization or non-District entity for use in the school, on District property, or at a District-related event shall be submitted to the Superintendent for analysis prior to the purchase.

The Board reserves the right to not accept such liability and thus prohibit the use of the equipment by students or District employees during any District-sponsored activity or on any property owned, leased, or used by the District. The Board is under no obligation to replace a gift or memorial if it is lost, stolen, destroyed, or becomes unserviceable.

Any gifts, equipment, materials or classroom supplies purchased on behalf of or given by school support organizations (SSOs) should be submitted via the fundraising approval processes (See Policy 9215 - School Support Organizations).

All gifts to employees shall be consistent with the Board's adopted policy regarding employee ethics or gifts to an individual employee.

Revised 10/19/20
Revised 2/10/21