Post on 09-Jul-2020
transcript
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1)
2)
Source of Gift QPQ Hard Credit (tax) & Soft Credit
(Net of QPQ)
Soft Credit only
(recognition)
Individual Donor A Individual Donor Entity None
Joint Gift from
Individuals
A Alumnus Entity, if only one;
Primary donor if both/neither are alums
Spouse Entity
Group of Donors A Entity of Legal Owner of Funds (checking /
credit/debit card account/etc.)
Other entities as instructed
by legal donor
Pass-Through Agent * A Individual Entities, as instructed by pass-
through agent
None
Corporation ** P Business Entity Entity of Principal who
played an instrumental role
in securing gift, if applicable
Sole Proprietorship /
Partnership **
P Business Entity All Individual Owner
Entities, as applicable
Private / Corporation
Foundation **
(non-matching gifts)
N Foundation Entity None
Private / Corporate
Foundation
(matching gifts)
N Foundation Entity Employee Portion - None
(comment added to gift to
associate individual
donors):
Company Portion -
Matching Company Entity if
foundation not part of
corporate hierarchy
Family Foundation** N Foundation Entity Entity of Principal who
played an instrumental role
in securing gift, if applicable
Donor-Advised Fund*** N Sponsoring Organization of the Fund Entity Individual Entity
Donor-Directed
Fund****
N Individual Entity None
Estate N Individual Entity (aka: Estate of….) None
Trusts N Trust Entity None
Trusts (living) N Individual None
Clubs / Associations** P Club / Association Entity Entity of Principal who
played an instrumental role
in securing gift, if applicable
Third-Parties
(Assignment of Income)
n/a Individual Entity - when third party reports
gift amount as income to individual;
Third-Party Entity - when third-party does
not report gift amount as income to
individual
Individual Entity - when
third-party does not report
gift amount as income to
individual
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SCHOLARSHIP RESTRICTIONS
Federal law (such as Title VI of the Civil Rights Act of 1964, Title IX of the Education
Amendments of 1972, and the Equal Protection Clause of the US Constitution), correlating state
law and University policies restrict the ability of the University of Houston from accepting gifts
for scholarships restricted to certain protected classes. Examples may be those based upon race,
ethnicity, national origin, gender and gender identity, sexual orientation, religion, age, disability,
veteran’s status, genetic information, and marital and parental status.
Involvement of University personnel in the administration of such scholarships, other than
advertising the availability of such scholarships, can subject the University to claims based upon
violation of civil rights or the US or state constitution. When encountering these situations, it is
best to ascertain the donor’s true objectives for the restriction. Sometimes, that intent is quite
different than what the donor’s original language suggests.
To the extent the University may accept scholarships that utilize neutral language (using, for
example, references to certain experiences, goals, areas of study, or interests) to achieve donor
intent, the scholarship must be treated neutrally.
If the donor is not interested in using neutral language to achieve donor’s objective, legally
impermissible scholarships should be directed to and administered by outside third parties, such
as the UH Foundation. Please contact the Office of General Counsel for assistance in designing
guidelines and parameters if a donor insists on keeping restricted scholarships with the
University.
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- Reason #1
- Reason #2
- Reason #3
Thank you.