1. B ALTIMORE C ITY P UBLIC S CHOOLS Public Gifts/Donations Policy and Regulation Office of Engagement Revised January 7, 2012 1

2. B ALTIMORE C ITY P UBLIC S CHOOLS Policy Overview Public Gifts/Donations Policy (KCD) and Administrative Regulations (KCD-RA)  Previously board rule 909.4 Purpose of policy:  Provide clear guidance for the acceptance of gifts and donations  Distinguish between different types and levels of donations  Establish clear standards for what is acceptable  Establish a simple reporting process for donations  Ensure gifts receive proper acknowledgement 2

3. B ALTIMORE C ITY P UBLIC S CHOOLS Receiving & Accepting Gifts  Principals or department heads are not obligated to accept any gift or donation  CEO must refuse gifts when funds are raised in a way deemed incompatible with the mission of City Schools  All gifts must meet the standards of acceptance (when applicable) 3 Gifts & Donations Monetary (Cash, Checks, Money Orders, Gift Cards) Donated Items In-Kind Services (Pro bono professional services such as financial advisors)

4. B ALTIMORE C ITY P UBLIC S CHOOLS Receiving & Accepting Gifts $1 - $250  Principal/Dept. Head determines if gift meets the standards of acceptance  Principal/Dept. Head accepts without further approval  Principal/Dept. Head encouraged to record through online Donation Reporting Tool or keep record at school (all monetary donations must be entered online)  Principal/Dept. Head encouraged to acknowledge $251 - $2,499  Principal/Dept. Head determines if gift meets the standards of acceptance  Principal/Dept. Head accepts without further approval  Principal/Dept. Head records gift through online Donation Reporting Tool  Principal/Dept. Head encouraged to acknowledge 4

5. B ALTIMORE C ITY P UBLIC S CHOOLS Receiving & Accepting Gifts $2,500+  Principal/Dept. Head records through online Donation Reporting Tool (Office of Engagement available to assist)  CEO/designee determines if gift meets the standards of acceptance  CEO/designee accepts the gift pending Board approval  Board approves and acknowledges 5

6. B ALTIMORE C ITY P UBLIC S CHOOLS Standards of Acceptance Defines what donations meet technical, safety or programmatic requirements and are beneficial to City Schools and its students.  Teaching/Learning, Humanities – for textbooks, books, educational supplies, musical instruments  Information Technology – for computers and technology equipment  Student Support – for physical education/athletic equipment  Facilities – for improvements to buildings and grounds 6

7. B ALTIMORE C ITY P UBLIC S CHOOLS Acceptance & Recognition All gifts over $2,500 are formally accepted and acknowledged by the Board (often at Board meetings) Donors can request acknowledgements or remain anonymous  Donations do not constitute advertising  Requests are made through the online Donation Reporting Tool  Schools and district offices are encouraged to recognize and celebrate donors  Donors are considered for recognition at district Partnership Appreciation Breakfast  Donors may opt-in for district website promotion when gifts exceed $2,500 7

8. B ALTIMORE C ITY P UBLIC S CHOOLS Reporting Gifts All gifts should be recorded using the online Donation Reporting Tool o Link on City Schools Inside (bottom left) http://www.baltimorecityschools.org/ Page/20983 http://www.baltimorecityschools.org/ Page/20983 Identify donor, gift and estimated value 8

9. B ALTIMORE C ITY P UBLIC S CHOOLS Reporting Gifts All monetary gifts must be entered Gifts at and above $2,500 must be reported and approved by the Board (acceptance pending Board approval) Gifts received by separate entities on behalf of schools/departments are NOT required to report gifts (i.e. alumni associations, school foundations) If estimating the value of volunteer time, find calculation suggestions at www.independentsector.org ($21.79 was estimated rate for 2011) 9

10. B ALTIMORE C ITY P UBLIC S CHOOLS Processing Financial Gifts ● Schools o Schools should deposit funds into their school activity fund when donors specifically designate their gift for student use o All other gifts should be sent to City Schools Controller, along with the Transmittal Slip and the desired account stringTransmittal Slip ● District Departments o All gifts should be sent to Michael Heaney, Financial Analyst, along with the Transmittal Slip and the desired account stringTransmittal Slip ● Note: Fiscal Management Dept. (CFO) prefers for all donations to be made by check 10

11. B ALTIMORE C ITY P UBLIC S CHOOLS Additional Information For employee gifts and other issues not addressed in this policy, please refer to the Code of Ethics policy (BCA) Please share any suggestions for revision with Office of Engagement Improved Donation Reporting Tool launched Nov. 2012 11