1. PURPOSE AND PHILOSOPHY
   The Board of Education of Weber School District welcomes and appreciates financial and in-kind donations made by parents, citizens, businesses, and community organizations that promote, strengthen, and enhance school programs. The Board of Education is committed to ensuring that donations are accepted and used in compliance with state and federal laws and regulations. This policy provides guidance both to members of the community making donations as well as to school officials receiving them.
   
   
2. POLICY
   Weber School District is committed to working effectively with donors and sponsors to facilitate the donor’s charitable intent to the extent that the intent of the donation is in harmony with Weber School District's goals and is appropriately approved. Weber School District is responsible for the accounting, custody, expenditure, and allocation of all monies, including those that are obtained through donations, gifts, and sponsorships. It shall be the policy of the Board of Education in naming of new schools, buildings, parts of buildings, rooms, or other facilities to do so in a way that will promote the highest values of the District
   
   
3. DEFINITIONS
   1. “Donation” means money, equipment, supplies, or other goods given to the District or any of its schools or programs as a complete transfer of ownership, rights, privileges, and/or title and for which no goods or services were provided to the donor.
   2. “Public funds” means money, funds, and accounts, regardless of the source from which the funds are derived, that are owned, held, or administered by the state or any of its political subdivisions, including LEAs or other public bodies [Utah Code 51- 7-3(26)]. All monies received through donations, gifts, or sponsorships are considered public funds.
   3. “Capital donations” means donations or gifts for construction, maintenance, facilities renovation or improvement, and other capital equipment purchases. This may include a donation of actual construction by a general contractor or any other type of donation intended to cover costs of capital projects.
      
      
4. TYPES OF DONATIONS, GIFTS, AND SPONSORSHIPS
   1. Products
      1. Weber School District or individual schools may accept donated products that carry the donor company’s name, trademark, logo, or limited advertising on the product (e.g., cups, T-shirts, hats, instructional materials, furniture, office equipment, etc.). These items shall be valued at fair market as determined by the donor at the time of the contribution.
   2. Cash Donations
      1. Cash donations are welcomed and may be accepted from private individuals, companies, organizations, clubs, foundations, and other appropriate entities. All cash donations will be received in compliance with Weber School District’s cash receipting policies.
      2. Cash donations may be used to fund or enhance programs, facilities, equipment, supplies, services, etc.
   3. Equipment, Supplies, or Goods
      1. Weber School District or individual schools may accept donated equipment, supplies, or goods for use in individual schools or programs. These items shall be valued at the fair market as determined by the donor at the time of the contribution. If advertising or other services are offered in exchange for the donation or gift, this may alter the valuation amount.
   4. Capital Donations/Gift Projects
      1. All donations or gifts for construction, maintenance, facilities renovation or improvement, and other capital equipment purchases must be approved in writing by the business administrator, the superintendent, and the Board. Prior to the initiation of a large capital drive or specific fundraising drive, the following will be provided to the business administrator for evaluation and recommendation to the superintendent:
         1. Prospective construction, maintenance, or renovation plans and estimated costs;
         2. Proposed naming opportunities;
         3. Proposed donation or gift timeline;
         4. Loans or financing agreements;
         5. Maintenance or upkeep requirements and costs; and
         6. Assurances of compliance with Title IX.
      2. The superintendent will make a recommendation to the Board. The Board reserves the right to tentatively approve plans, pending donations, gifts, equity, or other conditions.
      3. All physical facilities are owned and operated by Weber School District. No part of any school facility or capital equipment may be named for a donor without the express written consent of the Board.
      4. Weber School District shall only grant naming opportunities that are consistent with the mission and educational objectives of the LEA. Decisions regarding naming opportunities are within the sole discretion of the Board.
         
         
5. APPROVAL, ACCEPTANCE, RECEIPT, AND RECOGNITION OF DONATIONS AND GIFTS
   1. Acceptance of donations requires administrative approval. A school administrator may accept a donation of any type described in Section V of $250.00 value or less. Any donation of any type described in Section V exceeding the $250.00 in value is required to be run through Weber School District Foundation before being accepted. Donations and/or gifts over $250.00 will be provided with an acknowledgment of the contribution for IRS purposes. The acknowledgment will be in the form of a receipt issued by the foundation or business administrator.
   2. The District, including any of its schools, maintains full discretion in accepting donations. While the District will attempt to use donations as designated by donors, all donations become District property upon acceptance and will be used at the District’s sole discretion.
   3. Donations may not be used in a way that would illegally discriminate against or allow disparate or inequitable educational opportunities for any of its students, especially, but not limited to, gender inequity as prohibited by Title IX of the Education Amendments of 1972.
   4. Donations may not be used to cover or supplement the salary, wages, or stipend of any employee and shall not be directed at specific District employees, individual students, vendors, or brand-name goods or services. 
   5. Donations, gifts, and sponsorships shall be directed to the District, District program(s), school, or school program(s). Donations may not be directed at specific employees, individual students, vendors, or brand-name goods or services.
   6. Donations, gifts, and sponsorships given by vendors to specific programs (e.g., drama, sports teams) or District employees, shall be evaluated for compliance with District and state law. As required by state law, donations will only be accepted where there is no expectation or promise, expressed or implied, of remuneration or any undue influence or special consideration. Weber School District employees are not permitted to accept personal payment or gratuities in any form from a vendor or potential vendor as a precondition for purchase of any product or service. 
   7. All donations must comply with the Utah Procurement Code, the Utah Procurement Rules, and the District's purchasing policy. 
   8. Donations and gifts should be accounted for at an individual contribution level.
   9. If donations or gifts are offered in exchange for advertising or other services, an objective valuation will be performed and a charitable receipt will be issued by the Foundation or the business administrator.
   10. The collection of funds or assets associated with donations, gifts, or sponsorships will comply with Weber School District’s cash receipting policies. The expenditure of any public funds associated with donations, gifts, or sponsorships will comply with the Weber School District’s cash disbursement policies. 
   11. District employees may not direct operating expenditures to outside funding sources to avoid Weber School District procurement rules (operating expenditures include equipment, uniforms, salaries or stipends, improvements or maintenance for facilities, etc.) including quotes, bid splitting; and not accepting gifts, gratuities, or kickbacks from vendors or other interested parties. 
   12. Donations or gifts shall not be accepted that advertise or depict products that are prohibited by law for sale or use by minors, such as alcohol, tobacco, or other substances that are known to endanger the health and well-being of students.
   13. Books, library materials, instructional materials, and equipment shall meet the standards equal to those established for items purchased by Weber District and must meet the content requirements outlined in Policies 8200 and 8800.
   14. Any gift to a school must be acceptable to the principal and any gift to the District must be acceptable to the Superintendent.
   15. Donor and Business Partner Recognition
       1. Donor and business partner recognitions may be placed on equipment, furniture, and other donated gifts that are not considered capital or fixed assets. Non-permanent recognitions may be placed on LEA buildings or structures with written approval from the superintendent.
       2. When considering the name of a new school, the School Naming Committee described in Policy 6600 will review donations, either cash and/or in kind, and consider the possibility of naming certain buildings or facilities in the name of the donor. The Committee will then present their recommendations to the Board of Education
       3. Principals may authorize banners, flyers, posters, signs, or other notices recognizing a donor or school business partner. Such materials do not constitute promotion or endorsement of the business named by the school or District.
       4. Any contracts, agreements, or memorandums of understanding (“agreement”) that are required of business partners as a condition of the donation must be reviewed by the District’s legal department prior to executing such agreement.

Approved: Feb 2024