This document provides guidelines and standards for reporting gifts according to the Council for Advancement and Support of Education (CASE). It discusses what constitutes a gift, including that a gift must involve an irrevocable transfer without restrictions or donor control. It also discusses what can and cannot be counted as gifts, such as excluding pledges, government funds, and services. Sponsorships are discussed, noting the types of recognition sponsors can receive without it being considered a substantial return benefit. Gift types like bequests, deferred gifts, and conditional pledges are also addressed.
Understand the resources required to execute on your business concept; understand the different opportunities to fund start-up and subsequent growth, and the opportunities and challenges associated with each.
For Business Funding go to http://frombootstobusiness.com/category/from-boots-to-business/business-finance/
To view the accompanying webinar, go to: https://www.financialpoise.com/financialpoisewebinars/on_demand_webinars/factoring/
A simple way to think about factoring is to think of it as a company selling its invoices or accounts receivable (A/R) to a third party. It is not that simple, however, thus the purpose of this webinar. A factor makes a profit by buying A/R for less than 100% of its face amount. Companies that transact with factors are often cash-strapped. A factor will typically advance most of an invoice amount – usually between 70% - 90%. When the invoice is paid, the factor will remit the balance the company, less a transaction fee. This arrangement allows a company to get cash much faster than it would if it waited to be paid pursuant to the terms of its invoices (i.e. often 30 days) and even faster if its customer fails to pay within terms. This webinar discusses various common types of factoring arrangements; how to negotiate a factoring agreement; and alternatives to consider before deciding to factor.
Presentation from Generations' Small Business Workshop Series, "Sip & Social: Becoming Loan Ready." View this presentation to learn more about the borrowing process for businesses and how they can prepare themselves to get the best loan to help their business thrive.
Understand the resources required to execute on your business concept; understand the different opportunities to fund start-up and subsequent growth, and the opportunities and challenges associated with each.
For Business Funding go to http://frombootstobusiness.com/category/from-boots-to-business/business-finance/
To view the accompanying webinar, go to: https://www.financialpoise.com/financialpoisewebinars/on_demand_webinars/factoring/
A simple way to think about factoring is to think of it as a company selling its invoices or accounts receivable (A/R) to a third party. It is not that simple, however, thus the purpose of this webinar. A factor makes a profit by buying A/R for less than 100% of its face amount. Companies that transact with factors are often cash-strapped. A factor will typically advance most of an invoice amount – usually between 70% - 90%. When the invoice is paid, the factor will remit the balance the company, less a transaction fee. This arrangement allows a company to get cash much faster than it would if it waited to be paid pursuant to the terms of its invoices (i.e. often 30 days) and even faster if its customer fails to pay within terms. This webinar discusses various common types of factoring arrangements; how to negotiate a factoring agreement; and alternatives to consider before deciding to factor.
Presentation from Generations' Small Business Workshop Series, "Sip & Social: Becoming Loan Ready." View this presentation to learn more about the borrowing process for businesses and how they can prepare themselves to get the best loan to help their business thrive.
Loyalty Strategy & Management in Hospitality - Course 1Ryan Draude
A small percentage of premium guests in the hospitality industry represent a majority of the profit, especially for hotel, restaurant, transportation, and credit card companies. But, how does a company give consumers a compelling reason to choose and frequently return to a brand won via a true connection with the organization?
Moving beyond this repeat business and into true loyalty and brand advocacy is big business in hospitality and travel. The landscape of loyalty and customer expectations is evolving dramatically due to new customer segment needs, the complex and expensive financial structures of programs, the ubiquity of programs across industries, and the transformation and accessibility of technology and information. The question for companies is how can they win in the ever-growing loyalty war.
The question for customer is whether the program is worthwhile to join. And, the overall question for the industry is whether true loyalty exists. This course looks analytically and creatively at the future of these programs, including deep insights into the business, finance, and design of loyalty programs, consumer perspectives, partnerships, and marketing efforts.
Explore what changes your business may need to make to better attract, retain and advise the Gen X&Y market with Steve Crawford, CEO of Experience Wealth – a business that deals exclusively with Gen X&Y clients.
Salesforce Case Management with Canadian Cancer Society, Salesforce.org, and ...Heller Consulting
Case management can be used as a specific term, but in the most basic sense it simply describes a process: information comes into a system, it gets processed in some way, and then something happens as a result. This simple process can be used and extended in a variety of ways to help a nonprofit organization deliver its mission and achieve its goals. From internal help desk tickets and support issues to managing customer requests or even grant applications, case management techniques and processes can streamline interactions between constituents and staff to provide a smooth and trackable experience from beginning to end.
Join us July 26 for this in-depth webinar where we will show how the Canadian Cancer Society in Saskatchewan utilized the case management functionality of Salesforce in their multi-channels engagement center to manage calls, emails, social connections, fundraising coaching and more. We’ll also discuss how they utilized cases in their financial assistance program and to provide an effective and efficient way to manage one of the more complex and time-consuming processes in their program. The Society was able to leverage the power of cases to enable and track service delivery and ensure the goals of the program were being met.
In this webinar, Salesforce.org, the Canadian Cancer Society in Saskatchewan and Heller Consulting show what’s possible with case management in Salesforce. At the end, you’ll walk away with new ideas on how to leverage this functionality for your own organization.
Key Takeaways:
- Live demo of case management in Salesforce
- Learn how the Canadian Cancer Society built one of its cancer support programs by leveraging case management functionality
- Learn how the Society implemented a multi-channel engagement centre with cases as a key solution component
- We’ll share tips and best practices on case management and how you can increase the effectiveness of your programs
You can also receive Supporting a Strategy with Salesforce Cases, a detailed look at how to utilize the power of Salesforce Cases in a variety of ways across an organization.
The Power of Discovery for Increasing Win RatesMike Kunkle
This is the webinar I delivered on 11/08/2017 on how to conduct a highly-effective consultative discovery to improve sales effectiveness and win rates.
How to size up your Reward and Recognition Budget | Xexecxexec_corporate
As we move towards the end of the year many organisations are in the process of planning their Reward and Recognition (R&R) budgets for next year though this can be a challenging thing to do. In this slideshare presentation (and accompanying webinar), find out how to build a business case, set your budget, manage budgets within a platform, and learn what to do when you run out of budget - plus a lot more! Watch the webinar here: http://bit.ly/2kb1Q1f
This presentation is for executive directors of small nonprofits or other staff members who need to understand and use budgets. The session covered basic accounting principles and how to use them to develop an accurate annual budget. The presenter reviewed components of a budget, identified common errors made by nonprofit organizations in budgeting, and taught methods for handling items specific to the nonprofit sector, including donations and in-kind contributions and services.
Loyalty Strategy & Management in Hospitality - Course 1Ryan Draude
A small percentage of premium guests in the hospitality industry represent a majority of the profit, especially for hotel, restaurant, transportation, and credit card companies. But, how does a company give consumers a compelling reason to choose and frequently return to a brand won via a true connection with the organization?
Moving beyond this repeat business and into true loyalty and brand advocacy is big business in hospitality and travel. The landscape of loyalty and customer expectations is evolving dramatically due to new customer segment needs, the complex and expensive financial structures of programs, the ubiquity of programs across industries, and the transformation and accessibility of technology and information. The question for companies is how can they win in the ever-growing loyalty war.
The question for customer is whether the program is worthwhile to join. And, the overall question for the industry is whether true loyalty exists. This course looks analytically and creatively at the future of these programs, including deep insights into the business, finance, and design of loyalty programs, consumer perspectives, partnerships, and marketing efforts.
Explore what changes your business may need to make to better attract, retain and advise the Gen X&Y market with Steve Crawford, CEO of Experience Wealth – a business that deals exclusively with Gen X&Y clients.
Salesforce Case Management with Canadian Cancer Society, Salesforce.org, and ...Heller Consulting
Case management can be used as a specific term, but in the most basic sense it simply describes a process: information comes into a system, it gets processed in some way, and then something happens as a result. This simple process can be used and extended in a variety of ways to help a nonprofit organization deliver its mission and achieve its goals. From internal help desk tickets and support issues to managing customer requests or even grant applications, case management techniques and processes can streamline interactions between constituents and staff to provide a smooth and trackable experience from beginning to end.
Join us July 26 for this in-depth webinar where we will show how the Canadian Cancer Society in Saskatchewan utilized the case management functionality of Salesforce in their multi-channels engagement center to manage calls, emails, social connections, fundraising coaching and more. We’ll also discuss how they utilized cases in their financial assistance program and to provide an effective and efficient way to manage one of the more complex and time-consuming processes in their program. The Society was able to leverage the power of cases to enable and track service delivery and ensure the goals of the program were being met.
In this webinar, Salesforce.org, the Canadian Cancer Society in Saskatchewan and Heller Consulting show what’s possible with case management in Salesforce. At the end, you’ll walk away with new ideas on how to leverage this functionality for your own organization.
Key Takeaways:
- Live demo of case management in Salesforce
- Learn how the Canadian Cancer Society built one of its cancer support programs by leveraging case management functionality
- Learn how the Society implemented a multi-channel engagement centre with cases as a key solution component
- We’ll share tips and best practices on case management and how you can increase the effectiveness of your programs
You can also receive Supporting a Strategy with Salesforce Cases, a detailed look at how to utilize the power of Salesforce Cases in a variety of ways across an organization.
The Power of Discovery for Increasing Win RatesMike Kunkle
This is the webinar I delivered on 11/08/2017 on how to conduct a highly-effective consultative discovery to improve sales effectiveness and win rates.
How to size up your Reward and Recognition Budget | Xexecxexec_corporate
As we move towards the end of the year many organisations are in the process of planning their Reward and Recognition (R&R) budgets for next year though this can be a challenging thing to do. In this slideshare presentation (and accompanying webinar), find out how to build a business case, set your budget, manage budgets within a platform, and learn what to do when you run out of budget - plus a lot more! Watch the webinar here: http://bit.ly/2kb1Q1f
This presentation is for executive directors of small nonprofits or other staff members who need to understand and use budgets. The session covered basic accounting principles and how to use them to develop an accurate annual budget. The presenter reviewed components of a budget, identified common errors made by nonprofit organizations in budgeting, and taught methods for handling items specific to the nonprofit sector, including donations and in-kind contributions and services.
2. Council for Advancement and
Support of Education
CASE is an international association of educational institutions.
CASE also offers a variety of advancement products and services,
provides standards and an ethical framework for the profession,
and works with other organizations to respond to public issues of
concern while promoting the importance of education worldwide.
5. What Is A
Gift?
• Gifts & Grants are synonymous (for
CASE and CAE reporting purposes)
• A gift is the irrevocable transfer of
property or money to a qualified
organization and has no donor-‐imposed
restrictions, conditions, or control
– You cannot un-‐gift a gift!
– We are going to continue to promote the
term “Private Support” when we
reference the transactions
5
Kramer 7/2015
6. Let’s Talk
About
“Control”
• Once a gift always a gift
– Cannot give a gift back – 1099s
– Retain gift after a restricted program is
canceled
• Scholarship recipient selection
– Donor’s involvement
– Certainly cannot have a majority vote
– Control based on position/power
• Cannot require institution to take action
it otherwise would not take
• (Gift Agreement) Dan Richie
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7. Common
Gift Myths
• Donation of time or service. While truly
a charitable act, only a volunteer’s
REQUIRED out-‐of-‐pocket expenses
(mileage, parking, supplies, etc.) may be
deducted.
– FASB/GASB may recognize as an asset
– Expressly forbidden as a charitable donation
per IRS Publication 526
– Donated advertising space is a “service” per
IRS Revenue Ruling 57-‐462
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8. Common
Gift Myths
• The use of a donor’s property by a
charitable organization (partial interest
– IRS Pub 526)
– Vacation home for charity auction
– Office space in lieu of rent
– One-‐time display of artwork (fractional gifts
are the exception – and are legal!)
– Use of software
• Basically, if the company gives your institution a software license, and the right to use it for a specific
period of time, then it isn’t a gift – it’s a partial interest and it can’t be counted or reported for
purposes of the VSE or CASE Campaign Survey. The donor would not receive hard credit. Instead,
the donor can be given soft/stewardship credit. On the other hand, if there is a complete transfer of
ownership in software – i.e., the underlying intellectual property, programming code, patent, etc. –
then it’s considered to be an irrevocable transfer of title to intellectual property and is an outright
gift.
– “RECOGNITION CREDIT”
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9. Gift-in-
Kind,
What's it
Take?
• What’s the determining factor for
acceptance of a gift-‐in-‐kind?
– Related use: The GIK must be useful to the
institution in fulfilling the purpose or mission
for which the institution
– 3rd part appraisal, the University or the
Donor can not influence the value of the
“personal property”
– Organization must sign a 8283 form if the
donor is seeking a tax deduction
– *Gift Use Agreement for Personal Property
(much needed here at CU)
• Chancellor, CFO, Vice Chancellor of Advancement
Use, term, disposal
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10. So What Is a
“Good”
Sponsorship?
• Any payment by any person engaged in
a trade or business with respect to
which there is no arrangement or
expectation that the person will receive
any substantial return benefit
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11. “Free”
Recognition
A Sponsor
Can Receive
• Mention of location, phone number,
website
• Value-‐neutral descriptions, including
displays or visual depictions, of the
sponsor’s product line or services
• Displays of brand or trade names and
product or service listings
• Logos or slogans that are an established
part of the sponsor’s identity
• Mere display or distribution (free or at a
cost) of the sponsor’s product at a
sponsored activity
11
Kramer 7/2015
12. Recognition
Cannot
Include:
• Qualitative or comparative language
• Price information or other indications of
savings or value
• An endorsement or inducement to
purchase, sell, or use the sponsor’s
service, facility, or product
12
Kramer 7/2015
15. Most items
refer to
Campaign.
If you’re not
in a
Campaign,
you should
be planning
one!!!!!!
• Gift Types and Methods of Reporting
• Gift Types and Counting Criteria
• Planned/Deferred Gift
• Credit
• Counting and Reporting
• Outright Gifts
• Deferred Gift
• Donor Purposes
• CASE Management Guidelines
• Campaign Planning
• Handling Certain Gifts
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Kramer 7/2015
16. Now, You
Too Can
Count
Bequest
Expectancies
• Irrevocability no longer required – too
difficult to manage (State laws varied),
and donor-‐unfriendly to request
• Pledged/Executed (not found) during
campaign
• Should consider age and variable
valuation:
– Under 50 -‐ $0
– 50-‐69 – Present value
– 70+ -‐ Face value
• Report separately from outright and
irrevocable deferred gifts
16
Kramer 7/2015
17. Back to the
Future for
Irrevocable
Deferred
Gifts
• May once again count at face value (3rd
edition went strictly present value)
• Separate goals should be created for
these as well –You can bring in more!
But more here does not mean less
“there”
• The issue of transparency suggests that
you still report the present value (IRS
deduction) of these, too, but face value
counts towards goal
– Only the present value counts for VSE
purposes
• Minimum ages should be considered
17
Kramer 7/2015
18. Conditional
Pledges
• Reasonable expectation that the
conditions will be met during the
campaign. Examples include
– Challenges – I’ll give you mine if you raise
the other
– Capital Commitments – If you build it I will
pay
• Appropriate documentation
• Pledge A, B, C
18
Kramer 7/2015
19. Counting
Government
Funds
• Actually, no change – you never count
government funding from any
government for any reason
• Acknowledgement that government
funds are helpful in achieving strategic
goals, can be leveraged to secure
private gifts, and recognize that some
fundraising staff help secure
19
Kramer 7/2015
20. Counting
Government
Funds
• Counting emphasis has always been on
raising charitable donations from the
private sector
• Impossible to level the playing field
when looking at large public research
universities compared to small private
colleges
• Securing government funds does not
qualify as a private philanthropic act,
however we most certainly can and
should recognize its value in achieving
institutional goals (UCCS)
20
Kramer 7/2015
21. REPORTING
OCG, OGC &
OSP
• Stay tuned
• Local control and
accountability
• Better data feed from
source
• Foundations/Corporations
• Partners
21
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22. What
Doesn’t
Count*
• Advertising revenue
• Alumni membership dues/fees
• Appraisal costs and other expenses
associated with conveying a gift
• Contract revenues (including clinical
trial funds)
• Contributed services
• Partial interest
• Standard discounts on purchases (does
not include true bargain sales)
• Earned income transfer payments from
money earning programs/businesses
• Gifts or pledges counted before;
payments on pledges or bequests made
before
*Applies to Campaigns AND VSE
22
Kramer 7/2015
23. What
Doesn’t
Count*
• Gifts to social organizations
• Governmental funds – ALL kinds
• Oral pledges (except phone!)
• Written-‐off pledges
• Investment earnings on gifts – includes
gains/losses on sales of stock/other
property
• Funds from exclusive vendor
relationships: Affinity credit cards,
pouring rights, royalties, or other
contractual obligations
• Non-‐gift portion of QPQ transactions
• Surplus income from ticket-‐based
operations
*Applies to Campaigns AND VSE
23
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24. Additional
Resources
– www.FundSvcs.org
• Association of Advancement Services
Professionals (AASP –Advserv.org)
• Advancement Services book
• CASE Reporting Standards &
Management Guidelines -‐ & 10/2011
Clarification
• IRS Publications 526, 561, & 1771
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27. How Will
This
Benefit Us?
– Unrelated use: May still qualify as a gift-‐
in-‐kind (that you can count and the
donor can deduct – sort of), provided it
was given specifically to be sold (charity
auction)
– “the Treasury Regulations under section
170 provide that if a donor contributes
tangible personal property to a charity
that is put to an "unrelated use", the
donor's contribution is limited to the
donor's tax basis in the contributed
property”
– “The term "unrelated use" means a use
that is unrelated to the charity's exempt
purposes or function . . . The sale of an
item is considered unrelated, even if the
sale raises money for the charity to use
in its programs” 27
Kramer 7/2015