University Policy 1101

Code of Virginia Section 23.1-1301, as amended, 授予访问委员会制定有关该机构的规则和政策的权力. Section 7.01(a)(6) of the Board of Visitors Bylaws 授权校长执行董事会与大学运作有关的政策及程序.

Code of Virginia Section 23.1-2003, as amended - Powers and Duties

Pursuant to Virginia Code Section 23.1-1304.1, 访客委员会应制定有关接受任何捐赠的条款和条件的政策, gift, or other private philanthropic support. This policy shall include an administrative process for reviewing, accepting, 并记录与(i)指导学术决策的礼物和(ii) 1美元礼物相关的条款和条件,000,对高等教育机构施加了新的义务, excluding gifts for scholarships or other financial aid.

• Board of Visitors Policy 1801 - Development Policy
• Board of Visitors Policy 1631 - Spending Policy for Endowed Funds
• University Policy 1100 - Development Policy

Gift -任何涉及金钱或其他财产(包括实物礼品)的资金收据，自愿提供，没有收到, or expecting to receive, anything of equal value (as defined in Publication 526 of the Internal Revenue Service).

Gifts-in-Kind - Non-monetary gifts including, but not limited to, art, books, collections, equipment, real estate, software, and intellectual property.

Ledger 6 Gift Accounts -大学预算账户是为管理给大学的礼物而建立的，可以用于那些对大学有益的项目，但不被英联邦制定的支出准则所允许.

University-Affiliated Foundations - Includes the Educational, Athletic, Museum, 房地产基金会是免税的非营利组织，旨在促进教育目的, athletic activities, and related objectives of the University.

This policy applies to all employees and students. Employees include all staff, administrators, faculty, full- or part-time, and classified or non-classified persons who are paid by the University. Students include all persons admitted to the University who have not completed a program of study for which they were enrolled; student status continues whether or not the University's programs are in session.

The Board of Visitors has delegated responsibility to the Educational, Athletic, Museum, 和房地产基金会代表大学接受和感谢礼物. Gifts shall be properly received, acknowledged, and expended by the Foundation in accordance with any donor restrictions, 捐赠资源应有计划、慎重地转入学校.

大学将根据捐赠人的限制使用从基金会收到的捐赠.

1. 为大学提供的礼物将存入大学的相应账户, Educational Foundation, Athletic Foundation, Museum Foundation, or Real Estate Foundation. Gifts may be restricted to a College, department, 在大学发展副校长或指定人员的批准下，由捐赠者或计划.

2. By February 15 of each year, 负责大学发展的副校长或其指定人员将向校长提交一份报告，其中包括基金会在上一财政年度收到的所有捐赠总额，或根据当时有效的适用支出政策计算出的其他金额. 该报告将详细说明任何捐助者限制和可用于支出的数额.

3. As part of the University's annual budgeting process:

   1. 每位副总裁负责申请捐赠和捐赠转移到现有分类账6的预算，并建立, as necessary, 分类账6为可在适当预算单位中支出的限制捐赠编列预算. 通常情况下，捐赠将从一个部门或学院分类账6预算帐户中支出，然后从基金会转移. 负责每一分类账6预算的预算单位主任必须确保任何及所有捐赠限制都符合基金会所维持的谅解备忘录. 预计这些资金将由系或学院在其预算的财政年度内使用.

   2. Following approval of the Operating Budget and Plan by the Board of Visitors, 预算办公室将准备一份书面申请，要求各基金会将其各自的下一年度预算资金转移给大学，并根据大学校长的要求，提供由基金会直接支出的选择. 预算办公室将为现金转移指定基金会帐户和相应的分类账6预算.

   3. At the end of the fiscal year, 预算办公室应准备一份报告，确定未使用的捐赠资金，并与各自的副总统合作，确定其使用计划.

   4. 副校长或其指定人员可向大学预算办公室申请本政策的例外情况，以便使用本年度所需或指定的限制性捐赠.

适用的记录必须保留，然后按照 Commonwealth's Records Retention Schedules.

Assistant Vice President of Foundations

• 访客委员会政策1810 -大学建筑、建筑空间或区域的命名
• 大学政策3001 -预算单位主任对资金使用的责任(开支)
• University Policy 1102 - Acceptance of Gifts-in-Kind to the University
• 大学政策1103 -年度奖学金和捐赠奖学金的设立和运作, Fellowships, and Prizes