Revised 12/2013
Fitzgerald Public Schools
Business Office
Donor Acknowledgement Administrative Guidelines
Background
Donor support plays an integral part in the success of Fitzgerald Public Schools’ programs and services.
In order for donations to be appropriately acknowledged by the Board of Education, the following
process must be followed by those departments and/or programs receiving donations from external
sources.
Process
The district will utilize the following process for receipt and acknowledgement of donations and/or
contributions. A flow chart describing the process is provided in Appendix 1.
1. District Department/Program receives notification of a donation/contribution.
2. The Department/Program forwards a copy of the information related to the
donation/contribution to the Business Office. For example:
a. If a card is received with a check for the drama club, a copy of the card and check are
forwarded to the business office.
b. Checks can be deposited using the existing process for the Department/Program.
c. Be sure to provide the business office with the donor name and mailing address if it is
not contained in the supporting documentation.
d. Per IRS Publication 526, the value of the donation (other than cash) must be determined
by the donor. For non-cash donations, Department/Program staff members should only
list goods and/or services received and specify the value of the donation.
3. The Business Office will draft an acknowledgement letter (See Appendix 2)
4. The Business Office will include the donation/contribution in the next regularly scheduled board
report.
5. The Board of Education will formally acknowledge the donation/contribution at its next
regularly scheduled meeting.
6. The Business Office will mail the acknowledgement letter to the donor.
7. The Business Office will maintain a record of donations/contributions received by fiscal year for
audit purposes.