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Donations and Contributions to Other EntitiesFIN-ACC-I-80


All Indiana University units and employees.

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Policy Statement

Donations and contributions to other entities cannot be made utilizing an Indiana University or Indiana University Foundation account.

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Reason for Policy

To establish rules for making donations and contributions to other entities with university funds. OMB Circular A-21, specifically disallows these types of expenses as a direct or indirect cost charged to grants and contracts.

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Examples of other entities are non-for-profit organizations such as American Heart Association, etc. These are not to be confused with matching funds as utilized in the administration of contracts and grants.

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This policy was established on July 1, 1992.

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