D1910 - Donations

Donations are items received by schools/district for which the donor doesn’t receive any benefit in return. Donations include, but are not limited to, cash/checks, supplies, and equipment; whether solicited or unsolicited. Examples are donated computers and proceeds from fundraising for supplies or athletic/club expenses. The following procedures should be used in accepting or refusing such donations.

When accepting donations, recipients’ shall comply with the following:

• Donated furniture and equipment shall be added to the district inventory at the fair market value on date of donation for insurance purposes. See Section D1300 for additional information.
• Donations for public building modification or ground improvement must have prior permission of the Director of Facilities.
• A receipt for donation(s) and an appropriate expression of appreciation will be provided by the principal and a copy retained for auditing purposes. The receipt provided to the donor should include the name of the donor, the date of donation, and a description of items donated. District personnel should not estimate the value of non-cash items. The donor should be directed to a tax professional or the Internal Revenue Service for guidance.