I've never been on a campus where some development suit didn't
believe that any sponsor with the word "foundation" in their title
wasn't the responsibility of the on-campus foundation.  One even
wanted to control NSF funding.  Ridiculous and a function of (1)
training or a lack thereof and (2) desperation-- these guys are like
coaches, win or get fired.  Sometimes these folks are a lot better
dressed than they are experienced.  Most places the money gets double
counted, justified or not.  I've had a lot of luck making a simple
deal with them-- if here is a product or reporting requirements, let
us manage the account.  I don't care what they count as long as my
stuff balances.

Spanky

>We are currently in the midst of a grant-gifts controversy with
>regard to funds provided by private foundations and/or associations
>for the performance of proposed research projects.  One party on our
>campus, not Sponsored Programs, has claimed that regardless of the
>purpose of the funds, regardless of the awarding process, funds
>provided by private foundations and associations are gifts because:
>they are 501 c.3 organizations and, according to IRS rules, can only
>give gifts.
>In other words, they are gifts because that is all that they can be.
>
>I have not been able to find anything in the IRS codes that either
>supports or specifically counters this position.
>
>We have the NACUBO literature and typology of the characteristics of
>grants and gifts.
>
>However, I am wondering if any of you who have previously dealt with
>this on your campuses may have additional information, advice, or
>documentation.  Specifically, anything that shows that the IRS does
>not automatically require that funds provided by private foundations
>and associations be treated as gifts, as distinct from grants.
>
>
>Thank you in advance.
>
>
>John R. Baumann, Ph.D.
>Director
>Office of Sponsored Programs & Research Support
>University of Missouri -- Kansas City
>5100 Rockhill Road
>Kansas City, MO 64110
>
>816.235.1303 (v)
>816.235.6532 (f)
>xxxxxx@umkc.edu
>
>location: 5211 Rockhill Road
>
>
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--
Mike McCallister, Ph. D.
 Director, Research and Sponsored Programs
University of Arkansas at Little Rock
2801 South University
Little Rock, AR 72204-1099
(v) 501-569-8474
(f)501-371-7614
>

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 via our web site at http://www.hrinet.org (click on "Listserv Lists")
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