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Business and Financial Policies and Procedures

11.7 Make a Donation in Support of Your Own Program

Policy Statement

Employees of the University of Illinois System and their family members may make a donation in support of research or programs under the perceived control of that employee. The System also allows business entities affiliated with employees to make donations to the same. Donations made by business entities in which an employee has a controlling interest or has the authority to cause a donation to be made, may be considered a donation by the employee.

To avoid the appearance of a conflict of interest (COI), donated funds (or substituted equivalent amounts from institutional funds) cannot be used to fund any or all of the employee/donor's salary. If the funds are to be used in an area where the employee-donor has consulting relationships or other interactions with personal business activities, extra care must be exercised in the use of donated funds, including:

  • Donated funds must be deposited in a FOAPAL controlled by your unit executive officer or other employee not under the employee-donor's supervision.
  • Deficit spending is not allowed.
  • Donated funds may be used for the employee-donor's travel only when it is determined by your unit executive officer that such travel is exclusively for System business.
  • If System students are involved in the employee-donor's personal business activities, those students cannot receive funding from the donation.

    The unit executive officer is responsible for ensuring that expenditures of donated funds comply with all relevant regulations referenced in 11 Gifts and Endowments.

    If you have questions about applying conflict of commitment and interest policy to your situation, consult RNUA Contacts and Resources for contact names, phone numbers, and email addresses.

    Procedure

    To make a donation in support of your own program:

    1. Inform your unit executive officer that you wish to make a donation, and how the donation will be used.
    2. If you plan to declare your donation as a deductible charitable contribution on your personal tax return, consult with your tax advisor, as Section 170 of the  Internal Revenue Code stipulates that a gift may not be fully deductible if there is a direct or indirect personal benefit to the donor.
    3. Consult the Office of Sponsored Programs (OSP) at Urbana, or the Office for Research Services (ORS) at Chicago, if you have questions as to whether the funds should be considered as a sponsored activity in accordance with  11.2 Distinctions Among Gifts, Grants, and Contracts.
    4. Submit an Employee Donor Agreement form to your unit executive officer. The unit executive officer will approve and route the form to the University of Illinois Foundation (UIF) and your campus Conflict of Interest office.
       

    Forms Used in this Procedure

    Employee Donor Agreement

    Related Policies and Procedures

    11.2 Distinctions Among Gifts, Grants, and Contracts

    Additional Resources

    RNUA Contacts and Resources
    Internal Revenue Code

    Last Updated: December 12, 2019 | Approved: Senior Associate Vice President for Business and Finance | Effective: November 16, 2015

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