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Charitable Gift or Sponsored Project?

Boise State University University Policy # 5100, Sponsored Projects & Charitable Gifts, provides guidelines for evaluating whether external funding for research, instruction or other projects are considered charitable gifts or sponsored projects.

The following table provides guidance with this assessment, however please contact if you have any questions or need assistance with the assessment.

The award is made by a governmental or quasi-governmental agency.Philanthropic intent. An unrestricted, charitable, philanthropic or donated gift.
The award is from a private-sector sponsor that provides a subcontract or subgrant containing federal "flow down" provisions, e.g., federal, state or other governmental fiscal compliance policy governs the project.Detailed financial reporting or accounting is not required; although a donor may request progress and final reports about utilization or impact of the gift, including expenditures and fund balances.
The award is from a private-sector entity (including individuals) for the work of a specific faculty member(s), and requires the completion of programmatic objectives (including reports) within a specific budget and time frame.Although the donor intends the gift to be philanthropic and irrevocable, if the funds are not used for the intended purpose(s) with the specified period of time as stated in the gift agreement, the donor may request that a portion or the entire gift be returned.
The sponsor places restrictions on publication of data resulting from the work. This could include requirements that the sponsor review manuscripts, talks, etc., prior to submission for publication or presentation, and the potential for delays in publication or presentation until intellectual property can be protected.The donor does not retain any reversionary interest or cannot be expected to receive any material deliverable from the act of donating funds. A deliverable is a service or a tangible product resulting directly from the use of funds for which the original payor of the funds will receive a material benefit to which it would not otherwise be entitled, such as intellectual property or technical/scientific reports prior to their availability to the public.
The sponsor requests proprietary rights in data or inventions resulting from activities conducted under the award. This would include any reference to licensing options or arrangements for patents and/or copyrights developed during the work.Funding opportunity includes a request for 501(c)(3) documentation.
Studies are to be conducted on substances, processes and/or products, etc., owned by the sponsor.
The sponsor requires detailed invoices and/or financial reports.
The sponsor may refuse payment, impose penalties and/or revoke the award.
The sponsor includes a provision in the award for audits by or on behalf of the funding source.