PROCEDURES FOR CAMPUS DEPARTMENTS RECEIVING GIFTS
In order to record donations of personal property and other in-kind donations, a Campus Gift Acceptance Report (UDEV100) must be completed, signed, and submitted by the receiving department to the University of California, Berkeley Department of Gift Services. (You will need to enter your UC Berkeley email and CalNet credentials will be required to access the link.)
A deed of gift or donor letter is required for all gifts to show that the donor has relinquished ownership of the item. The University requires physical possession of the gift-in-kind to begin processing the transaction.
For inventory and other business purposes, the value of the gift should be stated by the donor in the deed of gift or donor letter. Although gift value is recorded on the documentation, University staff should not state to the donor that they agree or disagree with a value. If pressed to provide a value in an acknowledgment letter, please use the phrase "The gift, which you valued at $______," to show that the donor (or the appraiser) provided the estimated value.
The Tax Reform Act of 1984 requires that donors provide to us a completed Internal Revenue Service Form 8283 (Non-cash Charitable Contributions) for donations in excess of $5,000. Donor-submitted Forms 8283 should be directed to the Department of Gift Services team (1995 University Ave., Suite 401, Box 39, MC 4200. Forms are signed by the Director of Department of Gift Services and returned to the donor by postal mail. The Director’s signature, on behalf of the UC Regents, only confirms receipt of the gift, and does not confirm the donor’s estimated or appraised value. As a courtesy to individual donors, after gift processing, Department of Gift Services mails Forms 8283 to individual donors of in-kind donations valued in excess of $5,000. (In general, we do not need to provide Form 8283 to corporate donors.)
If the donor is also the manufacturer of the in-kind donation, the donor may provide the value of the gift without having an outside agency appraise the item. The donor must provide their educational discount value (and not retail value) for gift recording purposes.
If an individual donor is the creator of the item (for instance, if the donor is the artist donating her own painting), the IRS stipulates that the recorded gift value can only reflect the value of the materials used to create the item. The value of donated time or personal service is not considered deductible by the IRS, and cannot be recorded on campus as part of the gift’s value. (This is true regardless of any professional appraised value.)
The University requires professional appraisals for donations in excess of $5,000. The IRS requires that these appraisals be conducted by a qualified appraiser to ensure authenticity of high-value donations. University staff are not qualified to make appraisals
It is very important that in the event a gift or collection, valued in excess of $5,000, is sold within two years of receipt that departments notify the Department of Gift Services immediately. (Items consumed or distributed for charitable purposes are exempt from this requirement.) The University is required to file a Form 8282 with the net amount received upon disposition. A copy of this form is also sent to the donor.
Your completed processing package should contain the following items:
- Completed and signed Campus Gift Acceptance Report (UDEV-100)
- Be sure to include all applicable chartstring data
- You will need your UC Berkeley email and CalNet credentials to access the link
- The original deed of gift
- (If the gift is a vehicle, please contact the Pledges and Complex Gifts Team before agreeing to accept such a gift, and certainly prior to taking possession)
- A concise list of all donated items (if not included in the deed or letter)
- The original donor correspondence letter (or copy of email correspondence)
- The original appraisal, if gift is valued over $5,000
- A copy of the departmental acknowledgment letter
- A copy of any correspondence related to the gift
Your completed package should either be hand delivered or mailed to:
MC 4200
Department of Gift Services
1995 University Ave., Suite 401, Box 39
Additional questions concerning the acceptance of gifts may be directed to giftinkind@berkeley.edu or 510-642-6791.