Fundamentals of Gifts at UCLA March 9, 2010

1. Fundamentals of GiftsatUCLAMarch 9, 2010

2. Program Syllabus  Get the Gift  Process the Gift  Acknowledge the Gift  Administer the Gift

3. Program Syllabus  Get the Gift

4. Program Syllabus

5. Program Syllabus

6. Program Syllabus  Process the Gift

7. Program Syllabus

8. Program Syllabus  Acknowledging the Gift

9. Program Syllabus

10.  Administer the Gift

11. Program Syllabus

12. Follow Up Workshops

13.  Get the Gift

14. DONOR RELATIONS and DEVELOPMENT SERVICES Claudia Aguilar

15. DR&DS Areas of Service • Development Events • Development Research • Donor Relations

16. Development Events DR&DS Areas of Service • Chancellor’s Pre Game Events • Parent’s Weekend • UCLA Day (Alumni Reunions) • UCLA Fund Events • Events Database Tool Available

17. Development Research DR&DS Areas of Service • Prospect Identification • Donor Profiles • Research on Individuals, Corporations and Foundations • Research Library and Donor Files

18. DR&DS Areas of Service Donor Relations • Establish & Distribute Information on Best Practices • Create Donor Gift Impact Reports • Customer Service • Endowed Chair Tracking & Reporting

19. DR&DS Areas of Service Donor Relations (cont.) • Delinquent Pledge Tracking • Primary & Associated Gift Credit • Honor Rolls & Recognition Projects • Chancellor’s Acknowledgments • Online Giving Websites Management

20. Donor Acknowledgment – Donor Gift Impact Reports • Donor Relations can assist you with creating personalized reports for your donors. • Work with your Development Office when creating recognition reports. • Keep it simple! Do not include detailed financial information.

21. Donor Acknowledgment – Donor Gift Impact Reports

22. Donor Acknowledgment – Donor Gift Impact Reports

23. Donor Acknowledgment – Donor Gift Impact Reports

24. Donor Acknowledgment – Donor Gift Impact Reports

25. DR&DS Contacts Donor Relations & Development Services • Carol Buge, Executive Director Ext. 4-2348 Development Events • Debbie Dandona, Director Ext. 4-2371 Development Research • Karen Howard, Director Ext. 4-6927 Donor Relations • Sonya Bjork, Director Ext. 4-2447

26. Research GRANT, CONTRACT, GIFT, or Material Transfer Agreement:How to tell the difference Ann Pollack

27. Topics • Sources of Research Support • Research Support Spectrum • How to Differentiate Among Gifts, Grants and Contracts, and Material Transfer Agreements

28. Sources of Research Support Inside the University = INTRAMURAL FUNDING Outside the University = EXTRAMURAL FUNDING

29. Intramural Funding Includes such things as: • Academic Senate Grants • Special programs sponsored by Academic Units • Research projects supported by the faculty member using departmental funding, start up funds, etc.

30. Extramural Support Includes: • Gifts ($ or in kind) • Contracts or subcontracts ($ or in kind) • Grants or subgrants ($ or in kind) • Material Transfer Agreements (no $)

31. Research Funding Spectrum CONTRACTS GIFTS Material Transfer Agreements GRANTS

32. Research Funding Spectrum Sometimes subtle distinctions GIFTS CONTRACTS GRANTS

33. Characteristics of Gifts • “Disinterested Generosity” • No contractual obligations or deliverables • No intellectual property rights • Awarded irrevocably • Permit only general sharing of results • May be directed or undirected but no specific scope of work

34. Characteristics of Grants and Contracts • Specified performance period • Generally have to return unobligated balance • Specific scope of work • Auditable financial reports • Detailed technical/progress report or other work product • Other contractual obligations (e.g. deliverables, determination of how intellectual property will be handled, specification of allowable etc.)

35. Characteristics of MTAs • A written agreement entered into by a provider and a recipient of research material for research. • Typically includes intellectual property and ownership rights. • The material being transferred is notto be administered to humans. • Reasonable costs incurred in preparing and shipping materials may be reimbursed. No money for support of research.

36. Why is it so Difficult to Tell The Difference? • Award documents may not always use clear, consistent language. • Recipients expectations may not match award makers intentions. • Award makers may think that if they are using funds budgeted for philanthropic purposes that they are giving gifts regardless of the restrictions.

37. Must look at the award “in toto” Requires judgment Often subtle distinctions Rarely based on the existence or absence of a single characteristic Making Distinctions

38. Making Determinations • UCLA Policy 921 • UC Guidance documents • Judgment • Consultation

39. UC POLICY July 8, 1980: Letter from UC President David Saxon • Provides guidance for making distinctions • Defines characteristics of gifts vs. grants • Indicates that decisions require judgment

40. UC POLICY UC Contract and Grant Manual Chapter 9-500: Distinguishing between Private Gifts and Grants for Research • Defines characteristics of gifts and grants • States need for judgment • Provides guidelines for administration of gifts and grants for research

41. UC POLICY July 28, 1993: Letter from UC Budget Director Hershman and University Controller Pastrone • Defines characteristics of gifts, grants and contracts based on scope of research work • Defines characteristics of sales and service activities

42. Recommendations of the Research Investment Committee (April 2004) “Establish concrete guidelines and policies for the definition of gifts and grants. There are clear examples of gifts intended for research that escape overhead, draining resources for departmental administration from the receiving school and department. Establishing these guidelines and implementing them consistently are important to minimize friction that develops between the recipient and the School.”

43. Gift/Grant Committee Examined existing guidance and policy Found existing guidance adequate for making most distinctions Found that more guidance was needed for handling private monies thatdon’t fit cleanly into the gift or grant categories

44. Gift/Grant Committee Recommended that all proposals for specific research studies be treated by the campus as a contract or grant proposal with appropriate overhead Recommended that in general, awards to support specific research studiesbe accepted as grants

45. UCLA POLICY Policy 921: Accepting Private Funds in Support of Specific Research Projects • References UC policies for review of gifts/grants for research • Outlines criteria for making distinctions • Defines responsibilities for campus units

46. Gifts are accepted by Gift Services within External Affairs after receipt of Gift Tender from the academic unit Accounting for Regental gifts are handled by Corporate Accounting Material Transfer Agreements are negotiated by the Office of Intellectual Property Administration Grants and Contracts: From Government and Non-Profits - handledby the Office of Contract and Grant Administration (OCGA) From Industry Sponsors – handled by the Office of Intellectual Property & Industry Sponsored Research (OIP-ISR) For Industry-Sponsored Clinical Trials – handled by the School of Medicine Clinical Trial Contract Unit (CTCU) Contract and Grant account/funds are established and managed by Extramural Fund Management (EFM) Gift, Grant & Contract Processing

47. Campus Resources • Office of the Vice Chancellor - Designated Reviewer • Claudia Modlin at x42642 or cmodlin@research.ucla.edu • OCGA Contract and Grant Officers • OIPA Industry Contract Officers • CTCU Contract Officers • OIPA MTA Negotiators • Gift Services Staff

48. Summary

49. DIRECTING GIFTS:UCLA Foundation or Regents Bill Kinsella

50. What is the total amount of Gifts and Pledges made to UCLA in FY 09? $ 360,875,104