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DFK – Gifts and Bequests

  • Document Link: DFK – Gifts and Bequests
  • Title: Gifts and Bequests
  • Section: D. Fiscal Management
  • Adoption Date: 07/18/2019
  • Ref Code: O.C.G.A. 20-02-0072, O.C.G.A. 20-02-0520, O.C.G.A. 20-02-0064, Ga. Constitution Art. 8, Sec. 5, Par. 6
  • Document Link:  CCSD Guidelines

Descriptor Code: DFK
Gifts and Bequests

Donations It is the policy of the Cherokee County Board of Education (“School Board”) to accept or deny donations from any source. Upon acceptance by the School Board, all donations become the property of the School District. It is also the policy of the School Board to encourage donations from any legitimate sources, including student support organizations. However, in order to assist the School District in maintaining compliance with the Georgia Equity in Sports Act, any donations made to athletic programs of the School District and accepted by the School Board must be accompanied by either a valuation of such donation or an accounting of actual costs incurred by the donor regarding the donations. The Superintendent will establish criteria for the evaluation of offers and acceptance of donations to the School District. Donations may include real or personal property, as well as donations of services. The School District will only consider receipts of donations that conform to state and federal laws and to policies of the School Board, including but not limited to, any applicable safety standards.

ADOPTED: August 2, 2001         REVISED: July 18, 2019


CCSD Administrative Procedures Regarding Gifts and Bequests

Pursuant to the School Board’s Gifts and Bequests Policy (DFK), these administrative guidelines are to be utilized by CCSD staff in policy application:

Overview Board Policy, Gifts and Bequests, Descriptor code: DFK, Effective 08.02.01, will be the governing authority.

The Cherokee County Board of Education will accept or deny donations from any source.

Evaluation of Donations
The Chief Financial Officer (CFO) is authorized by the Superintendent to determine whether any donation is accepted or denied, based on the following evaluative parameters:
• Is the donation from a legitimate source?
• Is the donation made without preconditions?
• Is acceptance of the donation aligned with the School Board’s Mission and Major System Priorities?
• Will the donation benefit the students and/or staff of Cherokee County School District?

The answer to each of the questions above must be “yes” before the CFO will accept a donation on behalf of the School Board.

Donation Procedures
In order to assure compliance with state, federal and local laws, regulations and School Board policy, the following procedures must be followed relative to donations from any source:

1. When an individual or entity offers to donate goods, services or funds to a school or the school district, the CFO must be informed.

2. The CFO will request pertinent information regarding the donation.

3. If all parameters established above are met, the CFO will authorize acceptance of the donation and issue a letter to the donor acknowledging acceptance and thanking the donor on behalf of the School Board.

4. Relative to donations of equipment, furniture or other goods, a physical inspection will be required prior to acceptance.

In cases where the donation is not accepted, the CFO will issue a letter of explanation to the would-be donor.