4.4-1 CHARITABLE CONTRIBUTIONS POLICY
Saginaw Valley State University, as a leading employer in the tri-county area (Bay, Midland and Saginaw counties), has an interest in supporting the local community. As a means of encouraging community support, the University, pursuant to the guidelines outlined below, will allow the solicitation of its employees in the workplace for charitable donations.
- The organization must be an umbrella organization representing a combined appeal of at least fifteen (15) charities (affiliate agency) that are independent of the umbrella organization. Affiliated agencies must meet all criteria as set forth in this policy for the umbrella organization.
- The organization must have obtained an Internal Revenue Service determination that it is a nonprofit 501(c)(3) charitable organization and must present satisfactory proof of that determination to the University. The organization must also be licensed to solicit funds or have a letter of exemption from the Michigan Attorney General's office.
- The organization must be governed by an active and responsible voluntary board. The organization must have in place and enforce policies that ensure that no member of the governing board participates in any decision as to which he or she has a material conflict of interest.
- The organization must have demonstrated the capability to benefit the community and its citizens.
- The organization must have a record of effective use of funds raised and a policy of full disclosure of funds raised, allocated and expended. Among the measures of effectiveness to be considered is the amount spent on administration. The organization must have expended no more than 20% of revenues on expenses related to "management and general" and "fundraising," as defined by the American Institute of Certified Public Accountants' Standards of Accounting and Financial Reporting for Voluntary Health & Welfare organizations ("the AICPA Standards") during the year prior to the campaign year.
- The organization must have adopted, and must enforce, a policy prohibiting the same illegal discriminations which apply to a publicly-funded university.
- The funds collected by the organization must principally benefit residents of the tri-county area. The organization must have spent, in each of the preceding two years, at least 50% of its revenues either directly on individuals or families for health or human services within the tri-county area or by grants to agencies that are principally dedicated to providing such services in the tri-counties.
- The organization must have health or human services as its program focus and area of service. Health or human services shall be defined as support services and activities that directly benefit human beings.
- The organization must be audited by an independent certified public accountant in the year preceding the campaign. An affiliated agency with an annual budget greater than $50,000 must also be audited by an independent certified public accountant in the year immediately preceding the campaign.
The University will conduct no more than one (1) charitable solicitation campaign per fiscal year which will be available to all approved organizations under this policy. A charitable solicitation campaign is defined as an organized request for charity donations in which the University contributes resources and staff time to assist with the solicitation and allows payroll deduction as a collection option. The University assumes no responsibility to reconcile payroll system deductions and remittances to the organization's campaign records.
In order to be eligible to participate in this campaign, the organization must apply to the University by July 1 for the next calendar year.
The President of the University may authorize ad hoc University-approved charitable (non-payroll deduction) solicitations of employees in cases of extraordinary catastrophes. Activities of the SVSU Foundation shall be exempt from this policy.
Adopted 10/10/94 BC