Hi, Tim,

There was a NCURA videoconference on this about a year ago--and part of what
they talked about was the GASB (Govt Accounting Standards Board) and how the
GASB "exchange" and "non-exchange" definitions impacted what's a gift and what's
not.  At that time GASB was new to me, but since then our accounting folks have
been working on implementing the GASB standards.  However, I still haven't
figured out the accounting-speak and what these terms really mean.  Your
accounting people may be able to shed some light on this for you--I think you
want to ask them at least about GASB 33 and 34.

More than a couple of years ago, Anne Fream did a Region III presentation on the
topic and provided different schools' policies and procedures.  We used those,
and some more I found on the web, to come up with our own policy that includes
our definitions of "gifts" amd "grants."  It's posted on our website at
http://www.cofc.edu/giftorgrant/html.  You're welcome to use it as is or modify
in any way that suits.  I'll bet you'll find a lot more "models' just surfing
around.

See you in November, I hope!
BG

"Atkinson, Timothy N" wrote:

> Can someone tell me where to find good information about determining the
> difference between Gifts and Grants. I've seen some of your websites
> concerning the matter. Are there any government regs or other regs that help
> with this determination?
>
> Thanks,
>
> Tim
>
> Timothy N. Atkinson
> Office of Research and Sponsored Programs
> University of Arkansas for Medical Sciences
> Little Rock, AR 72205
> Phone: 501-686-8845
> Cell: 501-837-5348
> Fax: 501-686-8359
>
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