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Donation Policy, Procedures, and Receipts

 

The Treasurer will keep documentation for all large donations received and any others made in a formal manner just as other fundraising receipts are kept.

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I.          Monetary Donations

 

          A.        Unrestricted donations

 

                   1.         Donations of $250 or more.

                                    a.         The Vice President (VP) must be notified of any potential large donations.

                                    b.         Arrangements must be made with the VP for receipt.

                                    c.         The VP will deliver the ‘Saint Charles Master Gardener Donation Receipt                                                                                                 (Donation Receipt) when donation is received to the donor.

                                    d.         The VP will give the Treasurer the donation along with a copy of the Donation Receipt                                                 to be kept in their records.

                                    e.         Steering Committee will vote on determination of distribution.

 

      2.         Donations less than $250.

                                    a.         The Master Gardener (MG) who received the donation must give a Donation Receipt                                                 to the donor and make a copy to turn into the Treasurer.

                                    b.         The MG must work with the Treasurer to turn over the money and a         copy of the                                                             Donation Receipt.

                                    c.         If a Donation Receipt was not given at the time the donation was received, the                                                     Treasurer must send a Donation Receipt when the donation is deposited if information                                                 of the donor is available.

                                    d.         Steering Committee will vote on determination of distribution.

 

                3.        Donors not wanting a separate receipt

                                    a.         The MG receiving strictly a monetary donation must write the amount and the event                                                                                 down during receipt of the donation and turn into the Treasurer.

                                    b.         If the donation is received on top of a purchase amount, then the amount of donation                                                 must be clearly indicated on the donor’s receipt to distinguish donation versus sale amount and no copy is required.

 

          B.        Restricted donations – no MG is to solicit restricted donations without first presenting to the Steering Committee for the need.

 

                    1.         Acceptance of Restricted Monetary Donations

  • Anyone wanting to give a restricted donation must be told to contact the VP to obtain clarification on the restriction.

  • The VP must contact the MG responsible for that area to discuss if the donation can be used as restricted.  This need not be the lead or chair of a committee.

  • The VP must then contact the Steering Committee President to determine when to request a vote to accept the donation as restricted if recommended by the responsible MG for that area.This could be done at the Steering Committee meeting, or by e-mail vote if necessary.

  • If it is determined by the responsible MG that they cannot use the restricted donation, the VP then will go back to the donor to ask if the donation could be used in another area or be used without the restriction.

  • If the money is to remain restricted for use, then t

  • If that MG does not want the responsibility for managing the donation, then the Steering Committee must decide who will be accountable.The donation and any budgetary decisions will be made based solely on that specific area with input from the responsible MG.

 

2.  Unaccepted Restricted Monetary Donations                                  

- If the donation is not acceptable as restricted by the responsible MG and/or the Steering Committee, the donor must be contacted by the VP.

- The VP, based on discussion with the SC, may ask the donor to remove the restriction or change the restriction.

- Any decision by the donor must be notated for the Treasurer for their records.

- If the restrictions are removed, follow guidelines in Monetary Donations Section 1.

- If the restrictions are changed, then follow procedures in Monetary Donations Section IB1.

- If the donation is not acceptable, then it must be returned to the donor.

           

3.     Donations for item requested and previously approved in the annual budget.

a.  Donations are meant to supplement the specific areas budget, not supplant it.  For any donation amount, the MG directly responsible for that area will need to confirm with the Steering Committee the dollars will be used for the item(s). 

b.  If the MG for that area believes they would still like their original budget along with the   donation amount, they need to clarify what their approved budget will then be used          for.

c.  The Steering Committee will then vote based upon the determination of the MG   concerning the previously approved budget.

d.  At no time, if the MG specific area receiving the donation cannot use their full       approved budget amount, is the amount of the donation be transferred to another     area’s budget    without prior approval by the Steering Committee        

 

II.         Non-Monetary Donations

            Also known as “Gift in Kind”

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   A.    Donation of item valued at $250 or higher.

       1.    Donors wishing to donate items with a perceived value of $250 or above must be directed             to the VP.
   
       2.    The VP will then work with the Steering Committee and the MG responsible for the area of             usage to determine   acceptance or refusal of the item.

       3.    If accepted, the VP will complete two copies of the Donation Receipt.  One to be handed or             sent to the donor and one to be given to the Treasurer for maintaining documentation.
 
       4.    If the donor does not want a receipt, then the perceived value and event of the donation             must be recorded by the VP and given to the Treasurer to     maintain.

   B.    Donation of item valued at less than $250.

       1.    The donor may request a Donation Receipt.  A copy of the Donation Receipt must be                 turned in by the MG accepting the donation to the Treasurer for records maintenance.

       2.    If the donor does not want a receipt and the item is determined less than     $250, then no                 documentation is required.

   C.    Donations deemed unacceptable.

       1.    If items are determined as unwanted, the VP must contact the donor.

       2.    Donations may be deemed unacceptable by the Steering Committee, the responsible MG             for the area, or a combination of Committee decisions.

III.    Recognition plaques/signs.

   A.    Decisions about plaques, etc. for recognition must be approved by the Steering Committee with input from the specific area(s) involved.

   B.    The money for plaques/signs must come out of the budget for the specific area unless  otherwise decided by the Steering Committee.

 

All Donations and usages must meet all the criteria for the areas they are being used in.  Any building, structures, plants, etc., may need to be approved by other committees according to all St. Charles County Master Gardener, University of Missouri, and University of Missouri Extension Policies and Procedures.

 

 

 

 

Adopted 5/17/2024

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Saint Charles Master Gardeners Donation Receipt

 

Date: __________________

Mailing Address:  260 Brown Rd   St Peters, Mo.  63376

EIN:  92-0929287

 

Donor Information Donor’s Name: __________________________________

Donor’s Address:

_______________________________________________________________

 

Donation Information

Thank you for your donation with a value of ___________________________ Dollars ($_____________), made to the above-mentioned 501(c)(3) Non-Profit Organization.

 

Donation Description: _______________________________________________________________

 

I, the undersigned representative, declare (or certify, verify, or state) under penalty of perjury under the laws of the United States of America that there were no goods or services provided as part of this donation. Furthermore, as of the date of this receipt the above-mentioned organization is a current and valid 501(c)(3) non-profit organization in accordance with the standards and regulations of the Internal Revenue Service (IRS).

 

MG Representative’s Signature _____________________________________

 

MG Representative’s Name ________________________________________

 

Title: _________________________

 

Date: _________________

 

 

 

We are grateful for all your support.  Unrestricted donations allow the Steering Committee to determine the best use of the support.

However, if a restricted donation is received, the Steering Committee has the right to decide if it can be used as received and may vote whether to accept, request a change to the restriction, or return the donation.

Thank you for all your support.

 

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