Policy for receipt of Gifts and Private (non-governmental) Grants

Policy for receipt of Gifts and

Private (non-governmental)

Grants

Issue Date: 10/10/2017

Issued by: New York City Department of Education

Objective:

The purpose of this document is to set forth the policy for acceptance, administration and reporting of

gifts and private grants, including Conflicts of Interest restrictions. It clarifies the roles of the various

offices in DOE and the Fund for Public Schools in the administration and reporting of gifts and grants

to the DOE, including individual schools, which originate from private individuals, corporations and

foundations. This policy also sets forth additional requirements for gifts or grants from E-rate vendors.

Applicability:

This policy applies to all activities related to gifts and grants from private individuals, corporations

and foundations to or for the benefit of the NYC DOE.

Authorized by:

Chancellor

This policy replaces and supersedes all previous memoranda, and/or SOPM topics on this subject

unless otherwise specified.

I. GIFTS AND GRANTS

Gifts and Grants are additional revenue for the Department of Education (DOE) to augment funding

for supplemental educational and administrative priorities. When opportunities to enhance

educational offerings and school environments arise, the procedures and protocols outlined in this

policy must be followed.

II. DEFINITIONS

For the purposes of this policy, the following basic definitions are provided.

2.1 Private Individual Donor – an individual not affiliated with or working as an agent for a

corporation, foundation or governmental entity, nor an employee or vendor of the Department of

Education.

2.2 Parent Association (PA) or Parent-Teacher Association (PTA) – A Parent Association (PA)

or Parent Teacher Association (PTA) is an organization of the parents of students in a 1 | P a g e

New York City public school created and established by the parents’ vote, consistent with the

requirements of Chancellor’s Regulation A-660.

2.3 Corporation or Foundation – a corporation or foundation is any for-profit or not-for-profit

entity that is non-governmental, not a private individual, or a PA or PTA.

2.4 Gift (Donations) – the voluntary, transfer of money, services, goods or property from an

external donor to a school or office. The donor may be an identified individual, corporation, or

foundation – but it cannot be anonymous or a government entity. The donor may not expect

anything of value in return.

A gift may be restricted or unrestricted. A restricted gift is a contribution designated for a specific

purpose, school (if not made directly to recipient school), program or project. If the donor does not

specify any restrictions, the gift is unrestricted and the recipient allocates the funds or donation at

its own discretion, consistent with proper DOE purposes.

2.5 Grant – the transfer of money or property from a sponsor for a specific use or need, in response

to an application process. The grantor does not receive anything of value in return. When awarded

a grant, the recipient will have an executed agreement representing the transfer of money or

property in exchange for a specific scope of work and deliverables that may include, but are not

limited to, performance reports, financial reporting, and other terms and conditions. Grant funding

may also stipulate specific desired outcome(s) within a specific time frame.

III. ADMINISTRATION OF GRANTS AND DONATIONS

The following sets forth the standard for administration of grants and gifts. Additional rules

pertaining to Conflicts of Interest are set forth in section VI, and pertaining to grants and gifts from

E-rate vendors are set forth in Section VII.

3.1 Gifts and Grants below $10,000 to Schools

3.1.1 Gifts or grants to schools in amounts less than $10,000 are administered by the

receiving office or school. The gift or grant may be deposited into the General School Fund

account if it will not be used in part or whole for personnel expenses (per diem, per session,

trainee, etc.). The deposit must be recorded in the School-based Gifts and Grants Tracking

System. Procedures are detailed in the SOPM for “School Bank Accounts

.” Funds that will be

used in part or in whole for personnel expenses (per diem, per session, trainee, etc.) will be

administered by the DOE. The original check along with a copy of the donor’s award letter

must be sent to the Senior Grants Officer for placement into Galaxy.

3.1.2 Restriction on Use of Gifts and Grants - Gifts may be used for OTPS or for personnel

services. Refer to Chancellor’s Regulation A-660.

3.2 Private Individual Donor

3.2.1 Administration

3.2.1.1 Unrestricted Gifts of $100,000 or more will be administered by the Fund for Public

Schools (the “Fund”). 2 | P a g e

3.2.1.2 Unrestricted Gifts of between $10,000 and $100,000 are administered through

Office of Revenue Operations (see SOPM for General School Funds and Cash Transactions).

3.2.1.3 Restricted Gifts and Grants of $10,000 or more will be administered by the Fund.

3.2.2 Gifts from Individual Donors may not be anonymous.

3.3 Parent Association or Parent-Teacher Association

3.3.1 Gifts from PAs or PTAs are administered by the school.

3.3.2 No gifts from PAs or PTAs will be administered by the Fund.

3.4 Corporate or Foundation Donor

3.4.1 Administration

3.4.1.1 Restricted or Unrestricted Gifts of $10,000 or more will be administered by the

Fund.

3.4.1.2 Grants of $10,000 or more will be administered by the Fund.

3.4.1.3 All Gifts and Grants from E-rate vendors/potential E-rate vendors must be

reported to the E-rate Compliance Officer or designee prior to acceptance of the gift or grant

or as soon thereafter as possible in order to confirm compliance with E-rate rules. (See

Section VII below).

Below is a summary of when gifts, private grants and donations are administered by the

DOE and when they are administered by the Fund for Public Schools.

DOE or Fund Administration

Type

DOE

THE FUND

Unrestricted Gifts

• From private individuals up to

$99,999.

• From corporation or

foundation donors up to $9,999

• From PA or PTA in any amount

• From private individuals for

$100,000 and above.

• From corporation or

foundation donors $10,000 and

above.

Restricted Gifts

• From private individuals up to

$9,999.

• From corporation or

foundation donors up to

$9,999.

•

From PA or PTA in any amount.

• From private individuals

$10,000 and above.

• From corporation or

foundation donors of $10,000

and above.

Grants

• From PA or PTA in any amount.

•

Up to $9,999, provided all

federal and conflict of interest

requirements are met.

• From private individuals

$10,000 and above.

• From corporation or

foundation donors of $10,000

and above.

Non-monetary gifts or grants

• From PA or PTA in any amount.

•

All others, refer to NYC DOE’s

Office of Legal Services before

accepting gift.

• Refer to NYC DOE’s Office of

Legal Services before accepting

gift.

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IV. PROCEDURES

4.1 Required Documentation

4.1.1 Donor Letter – The letter from the donor must indicate if the gift is restricted or

unrestricted. If the gift is restricted, the letter must detail the purpose of the gift and any

special terms and conditions, and, where a restricted gift is in excess of $10,000, the

restricted gift must be addressed and directed to The Fund for Public Schools, Inc. The

Donor Letter may be in the form of an award notification from a sponsor.

4.1.2 Donation/Gift Check – Donor checks for gifts or grants that are managed through the

Fund must be made out to The Fund for Public Schools, Inc. The recipient school or office

must retain a copy of each donor check submitted to the Fund for processing.

4.1.3 The donor may require a memorandum of understanding or letter of agreement

pertaining to the gift or grant. All such requirements must be approved by OLS prior to

signing.

4.2 For Gifts or Grants Received by Schools

4.2.1 Upon receipt of a gift or grant in any amount from an individual, corporation or

foundation, including those that are to be administered by the Fund, the administrator of

the receiving entity or designee (e.g., school principal, community and/or high school

superintendent) must notify and provide all pertinent information and related documents

to the Senior Grants Officer (SGO) and/or DSL Field Budget Director. The recipient school

must provide the gift/donation check(s), letter of award notification from the private

sponsor, and memorandum of understanding (MOU) or letter of agreement, if applicable.

4.2.2 The SGO must enter the information into the Gifts and Grant Tracking System (GTS)

and send all related documentation to the Office of Revenue Operations (ORO) so that the

appropriate account code (Quick Code) can be established for tracking and spending

purposes in the DOE’s Financial Accounting Management Information System (FAMIS).

4.2.3 If a school is offered or receives a gift that should be administered through the Fund,

the school must notify the Fund and follow the directions from the Fund.

4.3 For Central Division Recipients:

4.3.1 Upon receipt of a gift or grant, the head of the recipient office must complete the

Notification of Receipt of Gifts Form, and provide all other pertinent information and

documents to the ORO with copies to its respective Budget analyst and Office of Capital and

Grants Finance. The recipient must include, the gift/donation check(s),

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letter of award notification from the private sponsor, memorandum of understanding

(MOU), or letter of agreement, if applicable.

4.3.2 If a DOE office is offered or receives a gift that should be administered through the

Fund, the office must notify the Fund and follow the directions from the Fund.

4.4 Non-monetary Gifts

Please consult with the OLS for specific procedures regarding non-monetary gifts (e.g. will, deed of

trust, etc.).

V. DOCUMENTATION AND RETENTION

This section applies only to gifts and grants that are received directly by the DOE, including by an

individual school (not through the Fund for Public Schools).

5.1 Monetary Gifts and Grants to Schools

The gift recipient must submit the required documents to their SGO or DSL Field Budget Director.

The SGO must forward documentation to ORO at the address below, or for restricted gifts, to the

Fund. Gifts are considered unrestricted unless explicitly stated otherwise. Copies of all

documentation below must be maintained at the school and by the SGO or DSL Field Budget

Director.

5.2 All Monetary Gifts and Grants

The SGO or central division shall forward the check and copies of all required documentation (see

Section 4) to ORO at the address below:

Office of Revenue Operations

65 Court Street – Room 824

Brooklyn, NY 11201

5.3 Non-monetary gift documentation

Please consult with the OLS for specific procedures regarding non-monetary gifts (e.g. will, deed of

trust, etc.).

VI. CONFLICTS OF INTEREST REQUIREMENTS

6.1 Donations Received and/or Solicited by the NYCDOE

It is strongly recommended that for all gifts and grants received by the DOE of any value, the DOE’s

acknowledgement contain a statement that the donor will not receive any special access or

preferential treatment by City government officials. (If DOE is soliciting a gift or grant, the New

York City Conflicts of Interest Board requires an explicit statement in the solicitation indicating that

a decision to give or not give will have no impact on any official action and will have no impact on

access to City government officials.)

The New York City Conflicts of Interest Board requires public disclosure twice a year of certain gifts

and grants received by the DOE.

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6.2 NYC DOE EMPLOYEES

All DOE employees must follow all of the New York City’s Conflicts of Interest laws and rules, and

the Chancellor’s Regulation C-110 on conflicts of interest, including, but not limited to, the

solicitation and possible acceptance of donations, and rules on gifts to individual DOE employees. If

any law, rule, or anything in this Gifts and Grants Policy conflicts with each other, the stricter rule

must be followed.

Any questions should be directed to Samantha Biletsky the NYC DOE Ethics Officer at

sbiletsky@schools.nyc.gov or 212-374-3438.

VII. DONATIONS FROM E-RATE VENDORS

7.1 For Gifts, Grants, and Donations of Any Value to the DOE, a DOE School, or DOE Office

7.1.1 E-rate vendors provide products and services related to technology and telecommunications

services (e.g., Internet service, wired/wireless telephone service, information technology

equipment, and installation and maintenance of information technology equipment). The

E-rate

vendor list should be checked regularly for updates.

7.1.2 Confirm Compliance with E-rate Program Rules - Prior to solicitation, acceptance, or

utilization

of a gift, grant, or anything of value from E-rate vendors or potential E-rate vendors,

schools and offices must obtain written confirmation from the E-rate Compliance Officer (ERCO), or

designee, that the solicitation, donation, or grant does not violate E-rate program rules.

7.1.3 Communication with OFSRC - If the donor is an E-rate vendor or potential E-rate vendor,

schools and offices must submit information on the proposed gift, grant, or offering to the Office of

Federal and State Regulatory Compliance (OFSRC) by emailing E-rate.

7.1.3.1 Upon receipt of all information and documentation by OFSRC, the E-rate Compliance

Officer, or designee, will provide written confirmation whether the donation/grant

complies with E-rate program rules. If OFSRC advises that the donation/grant would violate

E-rate program rules, it may not be accepted. If already received, the donation/grant must

be returned. If the vendor’s offer is determined acceptable by E-rate program rules, all

schools and offices must follow the procedures outlined in this Policy and applicable

documents. The DOE’s acknowledgement must contain a statement that the donor will not

receive any special access or preferential treatment by City government officials.

7.1.3.2 Documentation submitted to OFSRC, including the approval, of gifts, grants, or

anything of value from E-rate vendors or potential E-rate vendors must be retained by

OFSRC for a minimum of ten (10) years from the last date of the given E-rate Funding Year.

Schools and offices submitting information should also retain copies of documents for the

10 year period.

7.2 Additional Information

Information and restrictions about gifts/grants from E-rate vendors or potential E-rate vendors,

including gifts to individuals can be found in the

E-rate Vendor Gifts, Donations, and Grants

Procedures. 6 | P a g e