Table of Contents:

1. Requests for Donations
2. Acceptance of Donations
3. Evaluation of Cash and Non-Cash Gifts
4. Coordination with College Departments/Divisions
5. Management/Disposition of Gifts
6. Acknowledgement/Record Keeping
7. Procedure

Section 1: Requests for Donations

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1. All requests shall have prior approval from Development and External Affairs.
2. It shall be the responsibility of Development and External Affairs to:
   1. Promote a clear understanding among potential donors of the needs of WNC.
   2. Avoid conflict and duplication of effort in fundraising activities.
   3. Coordinate fundraising activities with the WNC Foundation.

Section 2: Acceptance of Donations

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1. All gifts of cash, equipment, real estate, and other items of value shall be accepted through the WNC Foundation unless otherwise specified by the donor and then only with the prior approval of the College President or the Vice President of Development and External Affairs.

Section 3: Evaluation of Cash and Non-Cash Gifts

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1. No gift shall be accepted by the Foundation or WNC in cases where the gift, its intended use, or the identity of the donor might place the college in an embarrassing or compromising position.
2. All gifts accepted by the Foundation or WNC shall comply with Internal Revenue Service regulations governing charitable contributions.
3. No gift shall be accepted where restrictions make use of the gift impractical or prohibitively expensive.

Section 4: Coordination with College Departments/Divisions

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1. It shall be the responsibility of the Development and External Affairs department to coordinate fundraising activities with the President, Vice Presidents, Academic Directors and other college personnel to ensure that those efforts reflect priorities established by the college and produce results consistent with its mission and goals.
2. In particular, the Development and External Affairs department shall work closely with the following:
   1. Financial Assistance department regarding gifts of scholarships.
   2. Vice President for Finance and Administrative Services regarding gifts of real estate or gifts or equipment intended for use by college support services personnel.
   3. Academic Vice President and Academic Directors regarding gifts of equipment or other contributions intended for instructional support.

Section 5: Management/Disposition of Gifts

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1. It shall be the responsibility of the Development and External Affairs department and of the Foundation to invest or otherwise manage gifts of cash, securities, and other assets to maximize their intended benefit to WNC.
2. Non-cash gifts accepted by the Foundation shall be transferred to the designated department or division as quickly as practicable.

Section 6: Acknowledgement/Record Keeping

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1. It shall be the responsibility of the Development and External Affairs department to promptly and appropriately acknowledge all gifts to the college or Foundation, to keep accurate and complete records of donors, gifts and their purposes and restrictions, and to ensure that those purposes and restrictions are complied with to the fullest extent practicable.

Section 7: Procedure

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1. It is permissible to involve Western Nevada College (WNC) programs, departments, faculty, staff or students either directly or indirectly in approved fund-raising efforts of the WNC Foundation so long as this use conforms to the following guidelines:
   1. The activity or event is conducted with the knowledge and permission of the appropriate dean, or, in the case of non-instructional staff, of their supervising dean and/or the president.
   2. Students or staff should be fully informed of the nature and purpose of the fundraising event or activity and should be willing participants.
   3. Fundraising events that involve students or faculty during or as part of an instructional activity should have demonstrable instructional value appropriate to the established curriculum of the program and students involved.
   4. The college should not be subjected to any additional liability as a result of the fundraising event or activity including liability arising from the event or activity itself or from the use or consumption of any product, services, or materials that are a part of the event or activity. Nor should the students or staff involved be subjected to additional, undue liability as a result of their participation.
   5. The fundraising entity should fully reimburse the college for any materials consumed as part of the event or activity and for all other related costs related that would not otherwise have been incurred by the college.
   6. All donated materials used in construction or fabrication, and all donated real property renovated by students, faculty or staff and intended to be sold, auctioned, raffled or otherwise transferred to ownership other than the college must be held throughout the project by the WNC Foundation.

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