Donations, Contributions & Sponsorships
New Policy Adopted: 11/12/25
Purpose
The purpose of this policy is to establish procedures governing the acceptance, valuation, and recognition of all types of donations, contributions, and sponsorships to the South Sanpete School District and its schools. This policy is intended to create practices that adequately safeguard public funds, provide for accountability, and ensure compliance with all State and Federal laws.
The District encourages and supports community and business partnerships that enhance and supplement the public education system. The District is committed to working effectively with donors and sponsors and to facilitate the donor’s charitable intent to the extent that the intent of the donation is in harmony with the District goals, the law, and the School Board.
The District is ultimately responsible for the accounting, custody, expenditure, and allocation of all monies, including those that are obtained through donations, contributions, and sponsorships. The District is accountable for and must comply with all federal and state laws and rules, regardless of the source of the funds.
The Board also desires to protect students, parents, teachers, and school administrators from over-commercialization and restrictions or requirements that are coercive, distracting, or disruptive to the education process, threatening to the health and welfare of students, or lacking in educational merit. The District reserves the right to decline, restrict, or redirect donations, contributions, and sponsorships at both the District and individual school levels.
Policy Statements
“Public funds” are defined as money, funds, and accounts, regardless of the source from which the funds are derived, that are owned, held, or administered by the State or any of its political subdivisions, including school districts. All monies received through donations, gifts, or sponsorships are considered public funds.
Utah Code 51-7-3(26)
All funds, property, or goods donated become public funds and the property of the District, and should be used for the purpose for which they were donated and in accordance with State and District policies.
The District recognizes that fundraising efforts, donations, contributions, sponsorships, and public support vary among schools. The District is committed to appropriate distribution of unrestricted funds and the management of donations and contributions to ensure that the educational opportunities for all students are equitable and fair.
The District is committed to principles of gender equity and compliance with Title IX guidance. The District commits to use all facilities, unrestricted donations and contributions, and other available funds in harmony with these principles. The District reserves the right to decline or restrict donations, contributions, and fundraising proceeds, including those that might result in gender inequity or a violation of Title IX. The benefits derived from donations and gifts should be equitable for all students, comply with Title IX, and be in harmony with Article X of the Utah Constitution.
Donations, whether in-kind, cash, or otherwise, shall be complete transfers of owner- ship, rights, privileges, and/or title in or to the donated goods or services and become exclusive property of the District upon delivery.
District employees may not direct operating expenditures to outside funding sources to avoid procurement rules (operating expenditures include equipment, uniforms, salaries or stipends, improvements or maintenance for facilities, etc.).
District employees must comply with procurement policies and procedures, including complying with obtaining competitive quotes; bid splitting; and not accepting gifts, gratuities, or kickbacks from vendors or other interested parties.
Donations and contributions should be accounted for at an individual contribution level.
Donations, contributions, and sponsorships shall be directed to the District, District program(s), school, or school program(s). Donations, contributions, and sponsorships shall not be directed at specific District employees, individual students, vendors, or brand name goods or services.
Donated funds shall not compensate public employees, directly or indirectly.
If donations or contributions are offered in exchange for advertising or other services, an objective valuation will be performed and a charitable receipt will be issued by the business administrator.
Donations, contributions, and sponsorships given by vendors to specific programs (e.g., drama, sports teams) or District employees shall be evaluated for compliance with Utah Code 63G-6a-2304.5, “Gratuities, Kickbacks, Unlawful use of position or influence.” As re- quired by state law, donations will only be accepted where there is no expectation or promise, expressed or implied, of remuneration or any undue influence or special con- sideration. District employees are not permitted to accept personal payment or gratuities in any form from a vendor or potential vendor as a precondition for purchase of any product or service.
Procedures for Donations, Contributions, and Sponsorships
Products
The District or individual schools may accept donated products which carry the donor company’s name, trademark, logo, or limited advertising on the product (e.g., cups, T-shirts, hats, instructional materials, furniture, office equipment, scoreboards, etc.). These items shall be valued at fair market value at the time of the contribution. If advertising or other services are offered in exchange for the donation or gift, this may alter the contribution amount.
Cash Donations
Cash donations are welcomed and may be accepted from private individuals, companies, organizations, clubs, foundations, and other appropriate entities. All cash donations will be received in compliance with the District’s cash receipting policies.
Cash donations may be used to fund or enhance programs, facilities, equipment, supplies, services, etc.
Cash donations shall not be used to augment an employee’s remuneration beyond the remuneration associated with the salary schedule of the employee’s position.
Donor and Business Partner Recognition
Donor and business partner recognitions may be placed on equipment, furniture, and other donated gifts that are not considered capital or fixed assets. Non-permanent recognitions may be placed on District buildings or structures with written approval from the Superintendent. The Board may grant approval for the naming of buildings, structures, rooms, or other district facilities.
Principals may authorize banners, flyers, posters, signs, or other notices recognizing a donor or school business partner. Such materials shall feature the school-business partnership and not promote or endorse the business named.
Equipment, Supplies, or Goods
The District or individual schools may accept donated equipment, supplies, or goods for use in the District or individual schools or school programs. These items shall be valued at the fair market value at the time of the contribution. If advertising or other services are offered in exchange for the donation or contribution, this may alter the valuation amount.
Approval and Acceptance of Donations, Contributions, and Sponsorships
Donations, contributions, and sponsorships valued at more than $250 must be documented on the District “Donation, Contribution, or Sponsorship” form. This form must be completed prior to the acceptance of money or goods, and must be retained in the District or school accounting records. A copy of the completed form will be sent to the Business Administrator, and a receipt for charitable contribution purposes will be issued to the donor.
Approval levels are as follows:
Money, goods, supplies, or in-kind donations, contributions, or sponsorships valued at
$250–$10,000 must be documented on the District “Donation, Contribution, or Sponsorship” form and be approved by the Principal or the Business Administrator prior to acceptance.
Money, goods, supplies or in-kind donations, contributions, or sponsorships valued at
$10,000–$50,000 must be documented on the District “Donation, Contribution, or Sponsorship” form and be approved by the Business Administrator and Superintendent prior to acceptance.
Money, goods, supplies or in-kind donations, contributions, or sponsorships valued at more than $50,000 must be documented on the District “Donation, Contribution, or Sponsorship” form and be approved by the South Sanpete Board of Education prior to acceptance.
Capital Donations or Contributions for Projects
All donations or contributions for construction, maintenance, facilities renovation or improvement, and other capital equipment purchases must be approved in writing by the Business Administrator, the Superintendent, and the Board. Prior to the initiation of a large capital project or specific fundraising drive, the following will be provided to the Business Administrator and Superintendent for evaluation and recommendation to the Board:
Prospective construction, maintenance or renovation plans and estimated costs.
Proposed naming opportunities.
Proposed donation or gift timeline.
Loans or financing agreements.
Maintenance or upkeep requirements and costs.
Assurances of compliance with Title IX.
The Superintendent and Business Administrator will make a recommendation to the Board. The Board reserves the right to tentatively approve plans, pending donations, contributions, equity, or other conditions.
All physical facilities are owned and operated by the District. No part of any school facility or capital equipment may be named for a donor without the express written consent of the Board.
The District shall only grant naming opportunities that are consistent with the mission and educational objectives of the District. Decisions regarding naming opportunities are within the sole discretion of the Board.
