TEXAS AGRILIFE EXTENSION SERVICE PROCEDURES

21.99.03.X1.01 GIFTS, GRANTS, LOANS, AND BEQUESTS
Approved: May 11, 2001
Supplements: System Regulation 21.99.03, Gifts, Grants, Loans, and Bequests, and 25.07.02, Reporting of Foreign Contracts, Gifts, Donations, Grants, and Endowments.

This procedure provides guidance to units of the Texas AgriLife Extension Service (Extension) and must be used in conjunction with System Regulation 21.99.03, and 25.07.02. The regulation requires all gifts, grants, loans, and bequests received by a System component to be reported to the Board of Regents for acceptance; therefore, no gift can be considered accepted until approved by the Director of Extension or designee and the Board of Regents. To facilitate this reporting and approval, the following procedures are provided.

A.AG-100 Transmittal Memorandum: The Transmittal Memorandum is a summary of necessary data for gifts, contributions, loans, and memorandum of agreements for supervisory and Texas A&M AgriLIfe (AgriLIfe) Contracts & Grants/Administrative review and approval and for transmittal of the documents to the Donor. One completed AG100 is requested with the submission of the agreement documents.

B. AG-101 Restricted Cash Gift Agreement: The Restricted Cash Gift Agreement is a formal agreement document for acknowledgment of cash gifts to an agency or component of AgriLife. In order to qualify as a gift, the Donor may not stipulate any type of deliverable or other performance (e.g. specific accomplishments, periodic or performance reports, etc.) as a requirement of receipt of the gift. Inclusion of deliverables or other performance would constitute a restriction and would require the use of a Memorandum of Agreement and Understanding or a Fixed Price Contract as appropriate. The Donor may request that the gift be used for a specific Agency purpose or program and the Agency will put forth all practical efforts to comply with this request.

C. AG-102 Unrestricted Cash Contribution: The Unrestricted Cash Contribution is a formal agreement document for acknowledgment of unrestricted cash gifts to an agency or component of AgriLife. In order to qualify as an unrestricted cash contribution, the Donor may not stipulate any type of deliverable or other performance (e.g. specific accomplishments, periodic or performance reports, etc.) as a requirement of receipt of the gift. Inclusion of deliverables or other performance would constitute a restriction and would require the use of a Memorandum of Agreement and Understanding or a Fixed Price Contract as appropriate. In addition, The Donor may not request that the contribution be for a specific Agency purpose or program. In that instance, a restricted gift agreement (AG-101) should be used.

D. AG-103 Non-Cash Gift Agreement: The Non-Cash Gift Agreement is a formal agreement document for acknowledgment of non-cash gifts to an agency or component of AgriLife. In order to qualify as a gift, the Donor may not stipulate any type of deliverable or other performance (e.g. specific accomplishments, periodic or performance reports, etc.) as a requirement of receipt of the gift. Inclusion of deliverables or other performance would constitute a restriction and would require the use of a Memorandum of Agreement and Understanding or Fixed Price Contract as appropriate. The Donor may request that the gift be used for a specific Agency purpose or program and the Agency will put forth all practical efforts to comply with this request. AgriLife administrators’ signatures serve only as an acknowledgment of receipt of the gift and do not represent concurrence with the value of the gift stated by the donor for income tax purposes; a certified appraisal may be required for validation of the value for income tax purposes.

E. AG-104 Loan of Equipment or Animals: The Loan of Equipment or Animals Agreement is a formal agreement document for the acknowledgment and conditions for the loan of equipment or animals. AgriLife administrators’ signatures serve only as an acknowledgment of receipt of the loan and do not represent concurrence with the value stated by the donor of the item loaned.

F. AG-207 Deposit Form: The deposit from must be completed by the appropriate unit. It is used to identify the account where the cash gift funds will be deposited. For additional instructions on completing this form, please see the Cash Management Procedures.

A. Cash Type Agreements

1. Submit completed AG-100 with the completed agreement form listed above to AgriLife Cash Management Office for processing. If available, include the check from the Sponsor/Donor. Mail check and deposit form AG-207 with the agreement forms to the AgriLife Cash Management Office for processing at:

2147 TAMUS
College Station, TX 77843-2147

or

PO Box 10420
College Station, TX 77842

The AgriLife Cash Management Office will forward the agreement documents to the AgriLife Contracts & Grants Office for processing and reporting.

2. The Principal Investigator or Supervising Individual should take steps to acquire the Sponsor/Donor signature on the appropriate form before submitting the documents to the AgriLife Cash Management Office. Any checks received must be immediately forwarded to the AgriLife Cash Management Office for deposit. If the forms are received without the Sponsor/Donor approval, the AgriLife Contracts and Grants Office will send the agreement to the Sponsor/Donor and acquire the signature. Any changes to the standard agreement wording must be approved by the Contracts & Grants Office prior to being sent to the Sponsor.

3. Checks received by the AgriLife Cash Management Office must include the deposit form AG-207. Those received before the agreement documentation is completed will be placed into a holding account. The funds will be transferred to the appropriate account when the documentation has been completed.

4. The AgriLife Contracts and Grants Office will notify the Principal Investigator/Supervising Individual by e-mail if any agreement forms or signature’s are missing that would cause the delay of the transfer from the holding account into the award account.

5. A copy of the AG-207 deposit form will be sent to the appropriate unit by the AgriLife Cash Management Office for notification when the deposit is made. A five percent (5%) administrative fee will be deducted from cash gifts by the AgriLife Cash Management Office and will be noted on the AG-207.

6. The AgriLife Contracts and Grants Office will mail the Sponsor/Donor a copy of the final agreement with an appreciation letter for their support.

7. The AgriLife Contracts and Grants Office will send a copy of the completed documentation to the department/unit.

8. Routing status of contracts may be obtained from the AgriLife Contracts & Grants web site at http://agcg.tamu.edu

B. Non-Cash Type Agreements

1. Submit completed AG-100 with the completed agreement form listed above to the AgriLife Contracts and Grants Office for processing at:

Jack K. Williams Administration Bldg. Room 4
2147 TAMUS
College Station, TX 77843-2147

The AgriLife Contracts & Grants Office will forward a copy of the completed agreement for gifts of equipment to the Ag Program Property Office for reporting and record retention purposes.

2. The Principal Investigator or Supervising Individual should take steps to acquire the Sponsor/Donor signature on the appropriate form before submitting the documents to the AgriLife Contracts and Grants Office. If the forms are received without the Sponsor/Donor approval, the AgriLife Contracts and Grants Office will send the agreement to the Sponsor/Donor and acquire the signature. Any changes to the standard agreement wording must be approved by the AgriLife Contracts & Grants Office prior to being sent to the Sponsor.

3. The AgriLife Contracts and Grants Office will notify the Principal Investigator/Supervising Individual by e-mail if any forms or signatures are missing that would cause the delay in the completion of the agreement.

4. The AgriLife Contracts and Grants Office will mail the Sponsor/Donor a copy of the final agreement with an appreciation letter for their support.

5. The AgriLife Contracts and Grants Office will forward a copy of the completed documentation to the appropriate department/unit.

6. Routing status of contracts may be obtained from the AgriLife Contracts & Grants web site at http://agcg.tamu.edu

C. To accept bequests of money or other property, unit heads will:

1. Notify the AgriLife Contracts and Grants Office.

2. The AgriLife Contracts and Grants Office will contact the appropriate System Offices to accept the gift, will provide acknowledgment to the Sponsor/Donor and the unit, and will report receipt of the gift as required. Disposition will be determined at the time of receipt according to the terms of the bequest.

For questions concerning Gifts, Grants, Loans and Bequests, contact the AgriLife Contracts and Grants Office at 979-845-4781.