Charitable Contributions

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Policy Library

Teachers College Policy Library

Charitable Contributions

Owner: Controller

URL: http://www.tc.columbia.edu/policylibrary/Charitable Contributions

Policy on Charitable Contributions

I. PURPOSE

This policy governs the College’s gift giving to charitable organizations.

II. POLICY

A. Types of Acceptable Gift Giving

Teachers College may decide to support another tax exempt institution by making a gift to that organization. There must be an aspect of community service or community development to the gift. For purposes of this policy, community is defined as being external to Teachers College but within the confines of the boroughs of Manhattan and the Bronx. All gifts must be approved by either the President, Provost or a Vice President.

Teachers College may also desire to purchase a table or a ticket at a fundraising event for which the amount paid or contributed is in excess of the meal or other goods received and therefore deemed a charitable contribution. This contribution may be made to facilitate a donor relationship, support a local community group or participate in an event which will place the College at the forefront of policy development which is important to the College and its mission. All gifts within this category must be approved by the VP for Development and External Affairs.

Finally, gifts may be made to a charitable organization in lieu of flowers upon the death of a student, employee or the employee’s spouse, domestic partner or immediate family member. These gifts may not exceed $100. Individuals authorized to approve expenditures for the index used to fund the payment is authorized to approve this type of gift. The College will not make gifts to for profit institutions.

B. Processing of Gifts

All gifts must be made via a Teachers College check. Gifts made via an individual’s personal check or credit card will not be reimbursed by the College.

A gift will not be provided to an institution in lieu of payment for a goods or services nor will the College make a gift as an appreciation for goods or services which were provided pro bona to the College or an individual.

Effective October 31, 2012