Donations and Contributions to Other Entities
FIN-ACC-80
About This Policy
- Effective Date:
- 07-01-1992
See current policy
- Date of Last Review/Update:
- 07-01-1992
- Responsible University Office:
- Office of the University Controller
- Responsible University Administrator:
- Executive Vice President for Finance and Administration
- Policy Contact:
Anna Jensen
Associate Vice President and University Controller
Office of the University Controller
anjensen@iu.edu
- Policy Feedback:
- If you have comments or questions about this policy, let us know with the policy feedback form.
Policy Statement
Donations and contributions to other entities cannot be made utilizing an Indiana University or Indiana University Foundation account.
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.
Definitions
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.