Administrative Regulation 2.20

ADMINISTRATIVE REGULATION:   AR: 2.20 DATE APPROVED: April12, 2016
SUBJECT: Donation Program ORIGINATING DEPARTMENT: County Administration

POLICY:


The Citrus County Board of County Commissioners (the County) accepts donations. Staff will evaluate materials to determine how the donation will be most beneficial to the Division/ Department.

The following criteria will be used in determining acceptance of materials:

  • All donated items become the exclusive property of the
  • The County will typically not accept donations on which the donor places restrictions, although exceptions may be granted by the County Administrator/
  • Donations are accepted with the understanding that if the receiving Division/Department cannot use them, it may surplus the items consistent with County policies and procedures.
  • Donated materials shall not cause unbudgeted expenditures or significant ongoing maintenance responsibility for the County.
  • The County reserves the right to deny any donation.
PURPOSE

  1. When donations valued over $100 are received, the staff member who secured the donation must complete a "Receipt for Donated Goods Form," ("Receipt"), (Exhibit A). A copy of the completed Receipt should be turned in OMB with a journal voucher. The prospective Division/Department should retain a copy and the original should be given to the donor.

  2. When donations valued under $100 are received, the staff member who secured the donation must complete the A copy of the completed Receipt must be turned in to OMB. The prospective Division/Department must retain a copy and the original should be given to the donor. No journal voucher is required.

  3. Receipt of Donations
    1. The County may accept donations of materials, in-kind services and All donors shall be issued a Receipt incorporating specific information.
    2. When receiving a Cash donation, a Receipt should not be used but a Cash receipt used under current cash receipting policies should be used.
D. Receipt Guidelines
                     All Receipts must include:
    1. Verification that no goods or services were provided in exchange, in whole or in part, for the donation.
    2. A clear description of the goods or services
    3. A Statement indicating that the donation is tax deductible to the extent allowed by law and that it is the responsibility of the donor to determine the fair market value of the contribution.
    4. A statement that the donation will be used for a specific project or purpose if the donation is so conditioned by the Donor.
E.  Determination of Value
The county does not determine the value of the materials or services donated. It is incumbent upon the Donor to provide the proper justification and fair market value of the donation. The IRS has regulations that determine the value for donated items; the donor must comply with any requirements of the IRS for validation.

F.  Donation Conditioned/County Approval
The County reserves the right to determine whether a donation made for a particular project or purpose is acceptable to the County. If the County does not agree to such conditions, the donation will be rejected.
FOOTNOTES & REFERENCES TO RELATED A.R.’s: Receipt for Donated Goods Form is attached as Exhibit A.