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See Also: Administrative Policies and Procedures Manual - Policy 1040: Fundraising

Date Originally Issued: 05-15-2015

Process Owner: President, UNM Foundation

This policy applies to the fundraising efforts of individual units of the University and chartered student organizations (CSOs).  Individual units may engage in fundraising to further the University’s mission. Fundraising by units should be coordinated with the UNM Foundation and, in the case of academic units, with their development officers.  CSOs may engage in fundraising to further their organizations’ missions and to supplement any financial support from the Associated Students of the University of New Mexico (ASUNM) and the Graduate and Professional Student Association (GPSA). 

The term “fundraising” is intended to encompass both charitable giving and revenue generation.  For the purposes of this policy, “charitable giving” is defined as a gift, such as a cash donation, for which the donor either receives nothing in exchange or receives a small token gift of nominal value.  For the purposes of this policy, “revenue generation” refers to the sale of goods or services.

The UNM Foundation oversees and coordinates the University’s charitable giving activities.  Any charitable gift received by the University should be reported to and deposited with the UNM Foundation, in order for it to issue the type of receipt required by the Internal Revenue Service (IRS), in accordance with UAP 1030 (“Gifts to the University”).  KNME-TV and KUNM-FM, which have their own separate procedures for depositing and acknowledging charitable gifts, are excluded from the requirements of this section, except that they must report all charitable gifts to the Foundation. Reporting gift data in the aggregate is sufficient to meet the requirements of this section.