Chapter 3341-9 Receipt of Gifts and Donations

3341-9-01 Foundation/charity/scholarships/donations.

(A) Policy statement and purpose

Bowling Green state university, together with the Bowling Green state university foundation, Inc., solicits and receives gifts to support the university's faculty and students in the academic, research, and service missions. This policy outlines information relating to fundraising and advancement activities at Bowling Green state university.

(B) Policy

Funds cannot be transferred to a university foundation account from any university budget. The university foundation is a tax-exempt charitable foundation established in 1956 for the benefit of the university.

University funds also cannot be used for charitable and scholarship donations.

Date: January 1, 2014

Effective: 3/4/2015
Promulgated Under: 111.15
Statutory Authority: 3345
Rule Amplifies: 3345

3341-9-02 Naming.

(A) Policy statement and purpose

To set out the rules by which university property will be named.

(B) Policy

The BGSU board of trustees upon the recommendation of the university president has the authority for naming all university facilities, properties, and academic entities (i.e., all buildings, major portions of buildings, academic colleges, schools, centers, professorships, university streets or roads, athletic fields, plazas, malls, and other large areas of major assembly or activity). Naming decisions related to a building, a chair or professorship, a program, etc. will be made subsequent to or concurrent with approval of the establishment of the facility, program or academic entity by the president and his/her cabinet, and in some cases the board of trustees. The board may delegate to the president the authority to name individual rooms, limited areas and individual items or features within buildings, individual landscape items or features, limited outdoor areas and other minor properties. The board of trustees and president must approve all proposed names.

Primary consideration for naming or renaming facilities, properties, and academic entities is given in recognition of a significant gift to the university, however naming in recognition of other significant contributions to the welfare of the university may also be considered. These naming policies will be provided in writing to potential benefactors. All aspects of the review and approval of a naming opportunity are considered confidential.

(C) University naming approval and removal criteria

(1) Name approval criteria

Recommended names must comply with the following criteria to be considered for naming or renaming facilities, properties, and academic entities:

(a) There are no conflicts with other names on campus.

(b) The name does not call into question the public respect of the university.

(c) Acceptance of the name does not imply the university's endorsement of a partisan political or ideological position or of a commercial product. This does not preclude the approval of the name of an individual who has at one time held public office or the name of an individual or a company that manufactures or distributes commercial products.

(d) The provost has approved the creation or renaming of the proposed academic entity or the vice president for finance and administration has approved the building or renovation of the proposed project.

(2) Removal of an approved name

An approved name will remain in use for the life of the facility, property or academic entity however there are situations that could cause the removal of the name either during the planning process or after project completion.

(a) The name on a facility to be demolished will not be transferred to a new facility except in such cases when a useful facility is relocated to serve the greater interest of the university.

(b) The name on an existing facility, property or academic entity may be removed if its continued use calls into serious question the public respect of the university.

(c) If the benefactor does not meet the full cost of the facility, property or academic entity, the naming is subject to completion of satisfactory funding arrangements by the university.

(d) The name of the facility, property or academic entity may be changed if a benefactor ceases payment on a pledged donation for the facility, property or academic entity.

(e) In the case of corporate donors, the name of the facility, property or academic entity may be changed to reflect a new corporate name resulting from the company's decision to change its name or a corporate merger.

(f) If the university is unable to complete the project, or establish the program or endowment, the potential benefactor will be entitled to redirect, retract or seek a refund of their contribution.

(g) In those instances where a building has been razed, property eliminated, or an academic entity has been discontinued, the university will make every effort to recognize the individual, family or corporation in question in a manner consistent with the original naming. With respect to a former building, recognition will include an official marker identifying the site for posterity.

(D) Benefactor naming requirements and funding levels

(1) Benefactor naming requirements

Benefactor naming opportunities will be considered in recognition of a substantial gift to the university when the vice president of university advancement has first approved the formal initiation of the naming approval process and the following requirements have been met:

(a) The name meets the requirements as presented in the name approval criteria (section C, 1 above).

(b) The gift meets the funding level requirements as presented in benefactor naming funding levels (as stated below).

(c) The gift is recorded on the university gift agreement form which summarizes the mutual understanding of the donor(s), and the university regarding the use and terms of the gift and meets the requirements presented in the naming policies operating procedures.

(d) The gift commitment is expressed in cash or a written pledge to be paid within five years of the naming of the facility or entity.

(e) A portion of the gift may be an irrevocable deferred gift provided that:

(i) It represents up to only one-third of the overall gift commitment for a new building.

(ii) The face value of the gift is at least seventy five percent of the replacement value of an existing building at the time the gift is made.

(iii) It meets the current guidelines established by the BGSU foundation regarding acceptance of planned gifts.

(2) Benefactor naming levels

Endowed funds may be established within the BGSU foundation, Inc. subject to its policies governing the establishment of endowed funds. Exclusive of endowed book awards ($15,000), the minimum amount required to establish an endowment is $25,000. The required funding level for specific types of endowments are higher depending on the type of the award as addressed below.

(a) Faculty awards

(i) Dean's endowed chair: Provides support to enable the university to honor or recruit an outstanding scholar who has demonstrated the potential of making exceptional contributions to his/her discipline and will serve as dean of a university college. Minimum endowment gift: $ 3.5 million

(ii) Endowed chair or director: Provides support to enable the university to honor or recruit an outstanding scholar who has demonstrated the potential of making exceptional contributions to his/her discipline. Provides income toward an outstanding faculty member's salary and related expenses, including research and professional conferences, and who serves as chair of a department. Minimum endowment gift: $ 2.5 million

(iii) Endowed professorship: Provides support for an outstanding scholar with demonstrated excellence in the area of scholarship in his/her discipline. Income from the endowment will provide support for the scholarship of this position. Minimum endowment gift: $ 1.0 million

(iv) Visiting professorship: Provides resources to support visiting scholars in an area important to the mission of Bowling Green state university. Minimum endowment gift: $500,000

(v) Emerging faculty award: Provides income to apply toward the scholarship (teaching, research and engagement) expenses of an outstanding emerging faculty scholar. These funds will enable BGSU to attract and retain the most promising young professors. Minimum endowment gift: $250,000

(vi) Endowed Lectureship: Provides income for distinguished lecturers to be brought to campus: Minimum endowment gift: $100,000

(vii) Faculty research and development fund: Provides an annual award to enhance a faculty member's teaching and research activities: Minimum endowment gift: $100,000

(b) Student awards

(i) Named graduate fellowships: Provides income to fund fellowships for graduate students. Minimum endowment gift: $250,000

(ii) Board of trustees scholarships: Provides financial assistance to rising sophomore, junior or senior who exhibits leadership potential with GPA average of 3.75. Minimum endowment gift: $250,000

(iii) Graduate scholarships: Provides financial support for graduate students. Minimum endowment gift: $100,000

(iv) President's leadership academy: Income for this fund will provide financial support for students selected to the president's leadership academy. Minimum endowment gift: $100,000

(v) Alumni Laureate Scholarships: Provides financial support to first-year freshman with high school GPA of 3.5 and score of at least 27 on the ACT or 1200 on the SAT and demonstrated leadership capabilities. (Renewable through undergraduate career providing student maintains 3.0 GPA at BGSU.) Minimum Endowment Gift: $100,000

(vi) University professors scholarship: Provides financial support for incoming students with high school GPA of 3.8 and score of at least 30 on the ACT or 1300 on the SAT. (Renewable through undergraduate career providing student maintains 3.5 GPA at BGSU.) Minimum endowment gift: $ 100,000

(vii) University freshman academic scholarship: Provides financial support for incoming students with high school GPA of 3.5 and score of at least 27 on the ACT or 1200 on the SAT. Minimum endowment gift: $100,000

(viii) Endowed Scholarship: Income from this fund will provide financial aid to undergraduate students. Selection criteria will depend upon the donor's preference and guidelines established by BGSU. Minimum endowment gift: $25,000

(ix) Book award: Provides financial support for academic achievement

(c) Facilities and programs

(i) Entire buildings (new constructions)

If a building is to be constructed in total through private funds, the fund raising goal should equal fifty percent of the construction cost of the building and naming rights will be awarded for a contribution equal to that amount. If a building is to be funded through a combination of private funds, and other funding sources the contribution must equal fifty percent of the private fund raising goal and no less than twenty percent of the total construction costs of the building.

(ii) Portions of buildings

The naming of individual rooms or wings in new or existing buildings such as auditoriums, lecture halls and lobbies, will be determined in context of the total facility function. However, in all cases naming will only be awarded if the gift is a minimum of twenty percent of the total construction costs of the new addition to the existing building.

(iii) Unnamed existing buildings

Currently unnamed buildings may be named by the establishment of an endowment equivalent to thirty five percent of the value of the building. (To accommodate unforeseen circumstances, the value of unnamed existing buildings will be determined by the university.)

(iv) Named colleges, schools, centers, or institutes

The name of an individual, corporation or foundation may be associated with a college, school, center, or institute in recognition of a significant financial contribution to support the program or area in question. Minimum endowment gift: $15,000

(E) Non-benefactor naming requirements

Naming may be awarded in recognition of former members of the university faculty or staff, former university trustees, former presidents, former elected officials, or former state employees concerned with the functions, oversight or control of the university. Non-benefactor naming opportunities will be considered when the vice president of university advancement has first approved the formal initiation of the naming approval process and the following requirements have been met:

(1) The individual has achieved distinction in an academic, administrative or other exceptional ways which have significantly contributed to the welfare of the university as long as there is no current relationship between the individual and the university.

(2) The name meets the criteria as presented in the name approval criteria.

(F) Fine approval

A university naming committee, appointed by the president and chaired by the vice president of university advancement, reviews the proposed naming opportunity, applicable criteria and policies, and then makes a recommendation to the president.

Date: January 1, 2014

Effective: 3/4/2015
Promulgated Under: 111.15
Statutory Authority: 3345
Rule Amplifies: 3345

3341-9-03 University libraries gift.

(A) Policy statement and purpose

To set out the rules governing gifts to the libraries.

(B) Policy

(1) Introduction

Gifts in kind are essential for enriching the quality and range of the university libraries' collections. This is most true when items are rare or unique. Bowling Green state university libraries welcomes and solicits such gifts when items support the teaching, research, and other collection needs of the university. Such materials are useful, enduring additions to its resources. These include books, manuscripts, sound recordings, and other objects.

However, in many cases, collection managers will not add materials to the holdings for a variety of reasons, which may include: duplication of existing titles, poor physical condition of the gift, or the materials do not fall under the collection scope of the library. Gifts not selected for the library may be sold or recycled for the benefit of the library.

BGSU libraries also accept funds for the purchase of items, which enhance existing collections and support BGSU instructional and research programs.

(2) Asasociated costs of gifts

While the library values gifts in kind, there is a cost associated with the acceptance and processing of these materials. Before making a decision to donate materials to the library, donors are encouraged to review our list of critical needs below. This list is designed to help donors decide which materials are most appropriate for our collection. Donors of major gifts are encouraged to establish a fund to help defray the costs of processing their gift.

(3) Donating materials to BGSU libraries, main collections critical needs

The main collections in Jerome and Ogg science libraries of the university libraries welcome gifts of materials in good condition. We have critical needs and will accept the following types of materials for consideration to add to our collections:

(a) Sciences and social sciences

(i) Materials that support the teaching and research needs of BGSU students and faculty

(ii) Works published within the past three years

(iii) Scholarly treatments of topics

(iv) Collections of articles or edited works

(v) Non-textbook materials, published within the past ten years, on quantitative and qualitative social science research methods

(b) Humanities

(i) Materials that support the teaching and research needs of BGSU students and faculty

(ii) Scholarly treatments of topics

(iii) Collections of articles or edited works

(iv) Literary and critical works in the following languages:

(a) English, Chinese, French, German, Italian, Japanese, Russian, Spanish

(v) Literary fiction

(vi) Poetry

(vii) Drama

(viii) Collections of essays, letters, etc.

(ix) Diaries

(x) Art and photography books that include high quality reproductions of artists' works

(c) Not sought

(i) Outdated textbooks (more than three years old)

(ii) Popular magazines

(iii) Materials in poor conditions, torn, marked up, mildewed, moldy, malodorous

(iv) Scholarly journals which duplicate our holdings

(v) Duplicate copies

(vi) Titles widely held in OhioLINK

(4) How to donate

Please contact the collections coordinator if you have questions about your gift of materials to the library or if you wish to donate more than two hundred items (approximately ten boxes). If you plan to donate a large gift and are in northwest Ohio, a subject librarian may arrange to visit and review the collection before accepting it.

If you want to deliver gift materials to the university libraries, please call our acquisitions department during business hours (Monday - Friday, eight a.m. to noon, one p.m. to five p.m.) to make arrangements for your donation.

We ask donors to read and sign our instrument of gift before or with the delivery of their donation.

(5) Donating materials to BGSU libraries, specialized collections university libraries department of archival collections and branches have developed policies for the solicitation and processing of donated materials. If you have materials to donate to one of the university libraries specialized collections, please visit our website for specific links about materials that the collections are interested in acquiring and who to contact.

(6) Magazines and journals

In general, we do not solicit magazine and journal issues.

(7) Tax information for material donations

Federal tax law generally allows individual donors who give non-cash gifts to the university to claim a charitable contribution deduction for the fair market value of the gift. Donors are encouraged to consult legal, accounting, or other professional advisors about the current IRS regulations governing non-cash charitable contributions. IRS Publication five hundred seventy-two entitled Charitable Contributions and Publication and Publication five hundred sixty-one entitled Determining the Value of Donated Property (available at the IRS Web site) are informative in determining whether to claim a tax deduction.

A gift valued at more than five thousand dollars must be appraised by a qualified appraiser as defined by the IRS (which excludes appraisal by the donee) and the donor's tax return must include a copy of the official signed appraisal attached to IRS Form 8283, Noncash Charitable Contributions.

In cases where the value of the charitable deduction does not exceed five thousand dollars, the donor is not required to obtain a qualified appraisal, but is still required to submit IRS Form 8283. Although the library as donee cannot appraise the gift, we have compiled a list of regional appraisers that you may find useful.

(8) Transportation costs

The donor as a rule is responsible for transportation costs. You may be able to deduct shipping costs from income tax. BGSU libraries may transport solicited, previewed, and accepted gifts from within northwest Ohio. Contact the coordinator of collections or the appropriate head librarian for more information.

Date: January 1, 2014

Effective: 3/4/2015
Promulgated Under: 111.15
Statutory Authority: 3345
Rule Amplifies: 3345

3341-9-04 Fundraising.

(A) Policy statement and purpose

To define "fund raising"; to provide guidance to university units engaging in fund raising; and to require approval of fund raising activities by the vice president for university advancement.

(B) Policy scope

This policy shall apply to all university units, staff, benefactors or other entity affiliated with the university. This policy does not apply to student organizations or to the office of research and sponsored programs as set forth in this policy.

The following principles shall govern fund-raising efforts on behalf of Bowling Green state university:

(1) Achieving university-wide priorities;

(2) Avoiding multiple contacts with fund-raising prospects by different university units;

(3) Utilizing the resources of university advancement to ensure successful fund-raising;

(4) Promoting accountability for charitable gifts received by the university;

(C) Policy definitions

For purposes of this policy "fundraising" means any activity by university units, staff, benefactors or other entity affiliated with the university that is intended to obtain financial or other beneficial private support from individuals, businesses, private foundations, churches, or other organizations to support a university activity or function. "Fundraising" under this policy does not include:

(1) fund raising or charitable activities conducted by university student organizations that is intended to defray expenses incurred by those organizations or that raises funds for external philanthropies;

(2) internal events associated with the BGSU family campaign; or

(3) public grant seeking activities conducted by the office of research and sponsored programs.

(D) Policy

Bowling Green state university, together with the Bowling Green state university foundation, solicits and receives gifts and raise funds to support BGSU's academic, research, and service missions. Funds or gifts received for the benefit of Bowling Green state university shall be held pursuant to the donor's directives, if any.

University advancement is responsible for fund raising for Bowling Green state university including its individual colleges, departments and nonacademic units such as athletics and student affairs.

The vice president for university advancement (VPUA) must give advance approval for all fund-raising programs and projects that benefit any unit or function of Bowling Green state university. No communication or marketing materials may be developed or distributed in advance of obtaining VPUA approval. Failure to obtain approval may result in cancellation of the event or activity.

The university administrator responsible for the unit and the university activity the funds are being raised to support (e.g, the dean, a department chair, vice-president, athletic director, etc.) must approve the fundraising activity before the request is submitted to the vice president for university advancement for approval.

All persons involved in fundraising for the university must comply with the procedures established by university advancement and by the internal revenue service. [Contacts: the BGSU advancement office at 419.372 -2424

The office of university advancement must receive and process all proceeds, funds, gifts, grants raised or received from private and corporate sources (other than those received by the student organizations or the office of research and sponsored programs). University advancement shall authorize all accounts in which funds derived from fundraising are held. No funds may be held in accounts not authorized by university advancement.

Date: December 2014

Effective: 3/4/2015
Promulgated Under: 111.15
Statutory Authority: 3345
Rule Amplifies: 3345