51吃瓜网

i) 漏 Copyright 2025 51吃瓜网 (51吃瓜网) values and depends upon private philanthropic support from generous donors to support its vision, mission, and strategic goals. 51吃瓜网 strives to continue growing private support consistent with industry best practices and in a culture that is donor-driven, innovative, and metric-driven. Planning and collaboration are essential to successful fundraising efforts and to ensuring a coordinated, effective, and donor-centered approach to potential donors in the name of the university. To maximize the effectiveness of 51吃瓜网's fundraising efforts, as well as to optimize resources, this policy provides a framework for all private fundraising done on behalf of 51吃瓜网 by faculty, staff, students, groups, or Associated Entities with 51吃瓜网.

i) The establishment of fundraising priorities and oversight of private fundraising rests with the Chancellor. The Chancellor has delegated the oversight of private fundraising activities to the Vice Chancellor for Advancement. The Vice Chancellor for Advancement leads the central office that coordinates all fundraising activities among all Associated Entities and the various offices representing the university and its diverse colleges and programs. The Office of Advancement is responsible for planning, organizing, and conducting programs to obtain private gift support, and all areas involved in fundraising shall strive to develop a close working relationship that ensures a coordinated effort in fundraising activities. The Vice Chancellor for Advancement coordinates and has oversight of hiring decisions for Advancement professionals throughout the university.

ii) All private fundraising efforts, including crowdfunding or projects undertaken by any individual associated with 51吃瓜网 (current employees, students, etc.) planning to use a third-party crowdfunding or crowdsourcing vendor portal, or service provider, should be coordinated through the Office of Advancement prior to initiating such activities in order to ensure that such activities fit within the overall fundraising strategy for the university and ensure a coordinated, donor-centered approach to solicitation.

iii) This policy does not apply to student fundraising activities unless the fundraising activities involve a direct solicitation of alumni and friends of 51吃瓜网, a crowdfunding campaign or project, or requests for gifts of $1,000 or greater. This policy also does not apply to sponsored program applications or proposals that are coordinated through the Office of Sponsored Research and Programs.

i) Philanthropic activities and initiatives play a critical role in the fulfillment of the University's teaching, research, and service mission. As such, it is important that the University have a gift acceptance and coordination of fundraising activities policy that encourages donors, faculty, staff, and others to contribute to the University of North Carolina at Pembroke (鈥�51吃瓜网鈥� or 鈥淯niversity鈥�), while also assuring that gifts utilized for the priorities of the University are managed consistent with legal and ethical standards and obligations, and maximize the University's ability to seek and utilize gifts for the highest and best use.

ii) This Policy describes and guides the outright and planned giving programs of the University and that of the various Associated Entities of the University and applies to funds raised on behalf of the University and by such Associated Entities. When adopted this policy applies to Associated Entities, in which case references to the "University" as the recipient of the gift and as the entity taking certain action with respect to the gift, should be interpreted to mean the respective Associated Entity. The fundraising and development activities of the Associated Entities shall be conducted subject to this Policy and coordinated with the Office of Advancement.

i) This policy applies to 漏 Copyright 2025 51吃瓜网 and all Associated Entities with the University.

i) Associated Entity: An 鈥淎ssociated Entity鈥� means any foundation, association, corporation, limited liability company (LLC), partnership, or other nonprofit entity: (1) that was established by officers of the University; or (2) that is controlled by the University; or (3) that raises funds in the name of the University; or (4) that has a primary purpose of providing services or conducting activities in furtherance of the University's mission pursuant to an agreement with the University; or (5) that has a tax-exempt status that is based on being a support organization for the University. 漏 Copyright 2025 51吃瓜网 Foundation (51吃瓜网F) is an Associated Entity.

ii) Gift: A 鈥済ift鈥� is a contribution received by 51吃瓜网 for either unrestricted or restricted use in the furtherance of 51吃瓜网's mission and for which 51吃瓜网 has made no commitment of resources or services other than, possibly, committing to use the gift as the donor specifies or providing stewardship reports to donors showing how the gift was used. The contribution is a nonreciprocal transfer in that there is no implicit or explicit statement of exchange, purchase of services, or provision of exclusive information. If the donor receives benefits in return for the contribution, the true value of the gift is the amount over and above the fair market value of any benefits received.

iii) Gifts-in-Kind: 鈥淕ifts-in-kind鈥� are generally defined as non-cash donations of materials or long-lived assets, other than real and personal property. Gifts of materials or long-lived assets that are directly related to the mission of 51吃瓜网 should be reported at fair market value. For purposes of this policy, all references to gifts-in-kind specifically exclude publicly traded securities.

iv) Planned Gift: A 鈥減lanned gift鈥� is a type of charitable donation, requiring some planning, which can provide valuable tax benefits and/or income for life. The term often refers to: (a) the process of making a charitable gift of estate assets to 51吃瓜网; (b) a donation that requires consideration and planning in light of the donor's overall estate plan; or (c) part of an individual's major gift strategy, generally involving a bequest or trust intended as a future commitment from which 51吃瓜网 will benefit at some point in the future.

v) Pledge: 鈥淧ledges鈥� are documented commitments to make future gifts. Only the entity exercising legal control over the assets can make a pledge. An individual cannot make a pledge that includes anticipating matching gifts from an employer or some other source. Nor can an individual commit funds that may come from a donor-advised fund or community foundation.

i) 漏 Copyright 2025 51吃瓜网 Foundation (51吃瓜网F) is the official fundraising entity of the University. 51吃瓜网F is a separately incorporated, not-for-profit company created to manage the University's fundraising endeavors and to otherwise support the goals of the University. 51吃瓜网F is considered an 鈥淎ssociated Entity with the University鈥� and must follow all the required elements set forth in the UNC Policy Manual 600.2.5.2[R]. And, unless explicitly required by a gift instrument, law, or regulation, all gifts shall be presumed to be gifts to 51吃瓜网F.

It is the policy of the University to encourage donors to direct all gifts to the University of North Carolina at Pembroke Foundation. If a donor fails to direct a gift to the 51吃瓜网F, North Carolina law [GS 116-36(j)] provides that any gift or devise of real or personal property to the University is a gift to the Endowment Fund of the University and will be managed by the Board of Trustees of the Endowment Fund of the University. Accordingly, a gift so donated is not held by a single department, college, or other administrative unit, but by the University or the Endowment Board. It is also the policy of the University that all gifts must be processed by the office of Advancement and then deposited with the University's cashier's office.

ii) As outlined below, all gifts to the University must be coordinated through the Office of Advancement and in accordance with this Policy and the 51吃瓜网 Gift Acceptance Procedures.

i) The University officials designated to accept gifts on behalf of the University are the Vice Chancellor for Advancement and the Vice Chancellor for Finance and Administration, with advice as needed by General Counsel. The Vice Chancellors' acceptance of any gift is subject to applicable policies and guidelines established by the University, the Board of Trustees of 51吃瓜网, the Board of Directors of the 51吃瓜网F, the Board of Governors of The University of North Carolina, and the Board of Trustees of the Endowment Fund of 漏 Copyright 2025 51吃瓜网.

ii) The Vice Chancellors shall consult with the Chancellor before accepting, on behalf of the University or any Associated Entity, gifts exceeding $1 million.

iii) Unless the donor has expressly specified one or more restrictions on the use of a gift, all gifts shall be classified as unrestricted.

i) UNC Pembroke cannot accept:

ii) The University and 51吃瓜网F reserve the right to reject or refuse:

iii) Acceptance of a gift does not imply endorsement or approval by the University of the views, occupations, or activities of a donor.

iv) The University and its Associated Entities will assess the financial desirability of receiving assets as private gifts from potential donors and determine whether to accept a gift as offered.

v) All gifts shall be recorded, submitted for deposit, and receipted by the Office of Advancement.

vi) Gifts that include proposals for naming University facilities and programs will be reviewed in accordance with the university Naming University Facilities and Units Policy.

i) UNRESTRICTED

ii) RESTRICTED FOR SCHOLARSHIPS

iii) RESTRICTED FOR OTHER PURPOSES

i) The Office of Advancement will, upon request, provide donors with general information on tax deductibility and IRS appraisal requirements for gifts-in-kind; nevertheless, such information shall not constitute legal advice.

ii) University employees and representatives are prohibited from providing tax advice of any kind to any donor or potential donor.

iii) Given the complex tax and legal issues related to the establishment of some gifts, donors should obtain, and shall be presumed to have obtained, competent, independent professional tax and/or financial advice prior to making a gift to the University.

i) If conditions agreed to as part of accepting a gift cannot or will not be met or if it is in the best interest of the University or Associated Entity to do so, the University or an Associated Entity in its sole discretion may determine that it is necessary to refund only the residual portion of a gift.

i) Procedures for Coordination of Fundraising Activities and Gift Acceptance

ii) Gift Entry Information Form

iii) Gift-In-Kind Review Form