1.     Payroll Deduction

     Current UGA employees may elect to give to Arch automatically through payroll deduction.  Employees may choose to make a specified pledge (a set amount to be withheld from each paycheck for a specific number of paychecks) or an open-ended pledge (a set amount to be withheld from each paycheck until the Gift Accounting Office is notified to discontinue payments).  Guidelines and authorization forms are available from Arch Development Office or online at www.alumni.uga.edu/gafund/Gift.

2.   Other Automated Payments

     Donors wishing to make their gift in installments rather than a lump sum payment may elect to set up periodic payments via credit card or automatic bank draft.  With either option, donors may choose to make a specified pledge (a set amount to be withdrawn for a specific number of payments) or an open-ended pledge (a set amount to be withdrawn until the Gift Accounting Office is notified to discontinue payments).  Guidelines and authorization forms are available from Arch Development Office or online at www.alumni.uga.edu/gafund/Gift. TOP

3.   Gifts of Honorarium

     Arch Gift Accounting office may accept certain honorarium payments for gift credit.  In order for honorariums to qualify for gift credit, the payments must be for independent services that the employee provided and that are not associated with any contractual obligation.  If the payment is to satisfy a contractual agreement, the honorarium does not qualify for gift credit.  In order to insure the honorarium qualifies for gift credit and to provide documentation for audit purposes, we require that all honorarium payments for deposit as gifts include the UGA Employee Request for Gift Credit in Lieu of Honorarium Payment form (see Exhibit III.E), completed and signed by the employee requesting gift credit.

     The preferred procedure for accepting honorarium payments as gifts to Arch is for the payment to be made to the donor (the employee performing the service), who in turn endorses the check to Arch.  Gift credit is given as indicated on the form and a corresponding gift receipt is sent.  As an alternative, the donor may prefer that the check be made payable directly to Arch.  The aforementioned form is also required with this method of giving.

     The recipient of the honorarium should keep in mind that, regardless of how the check is made payable, the organization that received the service is required by the Internal Revenue Service to report the payment by issuing a 1099. TOP

4.   Gifts of Royalty Payments

1. Royalties are payments made for copyright services performed or for the use of an invention and they should be made payable to the individual who performed the service.

a. If the royalty is made payable to the individual who performed the service, the check can be endorsed over to Arch.

i. The payment will be recorded as gift income. 

ii. A gift receipt will be issued to the person who earned the royalty.

b. If the royalty is made payable to Arch, the check will be recorded as other income and no gift receipt will be issued in either of the following cases.

iii. All rights to the property that has generated the royalty have been assigned to UGA or UGA Research Foundation.   

iv. Royalties that are generated from work made for hire.  Work made for hire includes "a work prepared by an employee or group of employees within the scope of his or her employment".

c. If the royalty is made payable to Arch, Arch will only issue gift credit to the faculty or staff member if Arch receives proof from the third party that they will be issuing a 1099 to the person who earned the royalty. TOP

5. Services

A donor may wish to make a contribution of services such as catering, instruction, landscaping, floral arrangements, music, etc.  The preferred way to handle these types of transactions would be for the donor to actually submit a bill/invoice for the service performed, accept payment and then make a  contribution (either by signing over the check or by issuing one from their personal account).  If the donor does not wish to receive the income NOR claim a charitable deduction for income tax purposes, s/he may simply submit the bill/invoice to Gift Accounting as documentation to receive recognition (soft) credit.  If this option is chosen, the donor will not be issued a Gift Receipt.  The 'value' of the service will be recorded on ASCEND as recognition credit only.  Such gifts will be included in UGA fundraising reports and will 'count' for donor recognition purposes (e.g. Honor Roll) but they will not be included on the CAE/VSE report. TOP

6.     Sponsorship of Events

Similarly, a donor or group of donors may wish to 'sponsor' an event by 'picking up the tab' for such items as facility rental, bar, food and/or entertainment expenses. If the donor represents the business, the proper way to make such a gift would be the same as indicated above - submit the bill for payment and then make a cash contribution.  Otherwise, each vendor should submit an invoice for payment. Then a donor, or group of donors, may offset these costs with a cash contribution to Arch.  If payment from Arch is not acceptable (e.g. a country club can only accept payment from a member), the donor must pay the bill(s), submit copies of the invoice(s) for reimbursement, accept payment and then make a  contribution (either by signing over the check or by issuing one from their personal account). TOP