Overview

 

The decision as to whether particular awards should be classified as gifts or sponsored awards cannot be made based upon the presence or absence of a single characteristic or criterion. This guide provides a condensed overview of the many conditions that inform how awards are categorized. 

To find out if your new funding should be processed as a gift or as a grant, please contact Advancement Services' representative, Gail Robotta, who will advise and re-direct you if needed.

 

Definitions

 

· Gifts: Voluntary contributions made to the University that are motivated by a Funder’s charitable intent, for which the Funder receives no substantial return benefit and over which the Funder does not retain control.

· Sponsored Awards: All arrangements in which the University is providing a return benefit, or agrees to provide a defined deliverable to the Funder or to complete a set of activities in exchange for Support (e.g., grant, contract, materials transfer agreement, etc.). While Sponsored Awards are typically made to support research, it is possible that Support for a purpose other than research may be classified as a Sponsored Award.

 

General Indicators

 

	Gifts	Sponsored Award
Funder	Support is provided by an individual (not aorganization).	Funder is a foreign or U.S. state/local government, or the Support originates from one of these entities.
Research Focus/Scope of Work	Broad research focus. Support is intended for endowment. Support is intended for capital projects.	Detailed scope of work required.
Persons Performing Funded Activities	Left to discretion of University, school, department or one or more named individuals.	Key personnel named in the proposal and changes must be pre-approved by the Funder.
Budget	General project/budget. No prior approval required for variance from proposed budget.	Detailed line item budget (e.g., detailing project costs by budget categories, listing personnel percentage of effort, etc.). Requires Support to be spent in accordance with the proposed/approved budget, or requires prior approval for re-budgeting in excess of an established threshold.
Period of Performance	Not specified, at the discretion of UC.	Project start and end dates specified by the Funder.
Financial Terms and Reporting	Stewardship and general fiscal accountability and reporting to the Funder. No terms and conditions for the disposition of tangible property.	Detailed financial reporting (e.g. line item detail, percentages of effort, etc.). Terms and conditions for the disposition of tangible property (e.g., equipment, records, technical reports, theses, dissertations, or other deliverables). Future payments/Support contingent on programmatic and fiscal reporting and/or progress. Unexpended Support to be returned at the end of a designated period of performance, and/or Funder has the ability to terminate the agreement and/or demand repayment if the University doesn’t meet its obligation.
Narrative Reporting	General description of progress, few or no specific requirements/guidelines.	Technical report requires details on scientific results or accomplishments and progress towards a specific project plan.

 

Policies

 

The University must exercise judgment and appropriate analysis in order to classify a gift vs. sponsored research projects. Following are related references.

· UCOP Classification of Gifts and Sponsored Awards Policy

· UC San Diego PPM 150-35

· UCOP Development Policies and Reference Guide

· UC San Diego Gift Acceptance and Processing Online Handbook (PDF)

· UC San Diego Gift Processing Policies