University Memos
Regarding Reporting and Benefits for Associated Entity Gifts
Two memos were issued in the fall of 2022 clarifying the role of Associated Entities and NC State University regarding reporting obligations and issuance of certain benefits for gifts given to an Associated Entity. Associated Entities do not have employees capable of meeting reporting or benefits obligations. These memos clarify the role of the Associated Entities with regards to reporting and benefits and allow Associated Entities to accept gifts with certain (see memos) reporting obligations and/or benefits with the understanding that NC State University will fulfill all obligations and the Associated Entities are not responsible.
It is important to coordinate solicitations/asks with your college advancement office or University Development. There are many situations beyond what these memos cover that can determine whether a transaction is a gift, grant or contract and which legal entity the transaction belongs to.
TO: North Carolina State University Associated Entities
FROM: Warwick Arden, Executive Vice Chancellor and Provost
Brian C. Sischo, Vice Chancellor, University Advancement
SUBJECT: University Provided Donor Benefits
DATE: November 17, 2022
The Associated Entities (Entity/Entities) of North Carolina State University (NC State), exist for the purpose of aiding and promoting educational and charitable purposes and lawful activities of NC State. Among other things, these entities support NC State by soliciting and receiving funds used by NC State to promote its mission, educational, research and outreach purposes.
As detailed in each Entity’s Operating Agreement, all Entities agree to adhere to NC State’s gift acceptance policy as outlined in NC State’s Standard Operating Procedures for Acceptance of Gifts. This Memo will serve as additional clarification as to what University provided donor benefits the Entities are permitted to include in such gift solicitations and confirmation that NC State will provide such benefits to donors in recognition of charitable gifts to any such Entities. Such benefits must be pre-determined prior to acceptance of a gift and clearly outlined in solicitation materials and/or gift acceptance instruments. Benefits in addition to those outlined in this memo must be agreed upon by appropriate NC State leadership prior to solicitation, or will not be considered enforceable.
University Provided Donor Benefits may include the following:
• Logo placement on NC State’s Website
• Link to donor’s website on NC State’s Website
• Membership/attendance on councils or advisory groups
• Access to University Events
• Access to student resume books
• Access to student recruitment events
• Ability to propose project ideas
• Student Mentorship Opportunities
• Internship Posting Opportunities
• Guest Lecture Opportunities
All Entities soliciting funds with benefits as outlined in this memo to donors, must also adhere to the following:
• No University benefits outside the scope of this memo will be provided to donors without express permission from appropriate NC State leadership.
• Financial project responsible parties and college/unit development offices are responsible for tracking contributions eligible for benefits and ensuring benefits are granted to donors as appropriate.
• NC State retains the right to review donors to such funds and benefits provided.
• All contributions are subject to IRS regulations and laws with regards to charitability. Provided benefits need to be reviewed by Advancement Services prior to solicitation to determine charitability.
• NC State retains the right to revoke such benefits if it deems it is in the best interest of the University.
Questions regarding this memo may be directed to Jeff Baynham, Associate Vice Chancellor, Advancement Services, at (919) 513-2923.
cc: Charles A. Maimone, Vice Chancellor for Finance and Administration
TO: North Carolina State University Associated Entities
FROM: Warwick Arden, Executive Vice Chancellor and Provost
Mladen Vouk, Vice Chancellor for Research and Innovation
Brian C. Sischo, Vice Chancellor, University Advancement
SUBJECT: University Non-Specific Grant Reporting Responsibility
DATE: October 10, 2022
The Associated Entities (Entity/Entities) of North Carolina State University (NC State), exist for the purpose of aiding and promoting educational and charitable purposes and lawful activities of NC State. Among other things, these entities support NC State by soliciting and receiving funds used by NC State to promote its mission, educational, research and outreach purposes.
As detailed in each Entities’ Operating Agreement, all Entities agree to adhere to NC State’s gift acceptance policy as outlined in NC State’s Standard Operating Procedures for Acceptance of Gifts. These Operating Procedures apply to both gifts and non-specific grants.
NC State acknowledges that some non-specific grants (as defined by the “Definition of Gifts, Grants and Contracts” 3-D Memo) require the donee to provide the donor with reporting obligations that inherently do not impact the charitability of the award. Such reporting requirements may be, but are not limited to, annual reports on usage of funds, formal budgets and program milestones and highlights. NC State also acknowledges that the Entities do not have the employees, knowledge or functional ability to provide such reporting.
This memo will serve as confirmation that while the Entities accept such non-specific grant transactions, NC State will assume all responsibility for reporting requirements. It is the assumed responsibility of the NC State responsible party assigned to the funds to assure that all reporting obligations are met and that the Entity remains in compliance with the terms of fund acceptance.
This memo is not meant to apply to specific grants/sponsored projects, for which the terms and conditions that accompany the acceptance of funds require that they be directed to NC State and not the Entities.
Questions regarding this memo may be directed to University Advancement’s Assistant Vice Chancellor for University Development, Carrie Bhada, at (919) 515-4932.
cc: Charles A. Maimone, Vice Chancellor for Finance and Administration
Carrie Bhada, Assistant Vice Chancellor for University Development