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Home My WebLink About7868RESOLUTION NO 7868 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF REDLANDS ESTABLISHING A DONATION ACCEPTANCE POLICY WHEREAS, as part of City staffs continuing effort to enhance the fiscal and operational practices of the City, a Donation Acceptance Policy has been developed and submitted to the City Council for review, and WHEREAS, the purpose for establishing a Donation Acceptance Po hey is to accept donations in a transparent and accountable manner that is consistent with the City's strategic goals when individuals, community groups, charitable organizations, and businesses wish to make donations to the City of Redlands, and WHEREAS, the Donation Acceptance Policy will provide for uniform criteria and procedures to guide the review and acceptance of such donations, confirm that the City has relevant and adequate resources to administer such donations, and ensure that the City appropriately acknowledges the generosity of the donor, and WHEREAS, California Education Code section 18920 provides the Library Board of Trustees with the authority to accept donations made to the A K Smiley Public Library, and as such, any donations made to the A K Smiley Public Library are not subject this policy, NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF REDLANDS AS FOLLOWS Sectionl. The City Council hereby adopts the Donation Acceptance Policy attached hereto as Exhibit "A " Section 2 This Resolution, and the Donation Acceptance Policy established by this Resolution, shall become effective June 19, 2018 ADOPTED, SIGNED AND APPROVED this 19th day of June, 2018 1-10-6 Paul W Foster, Mayor ATTEST e Donaldson, City Clerk 1 IAResolutionslRes 7800 789916 14 I8 rvsd_7868 Donation Policy (002).docx I, Jeanne Donaldson, City Clerk of the City of Redlands, hereby certify that the foregoing resolution was duly adopted by the City Council at a regular meeting thereof held on the 19th day of June, 2018, by the following vote AYES Councilmembers Barich, Tejeda, Momberger, James, Mayor Foster NOES None ABSENT None ABSTAIN None Je e Donaldson, City Clerk 2 IAResolutions\Res 7800-78W6 14 18 rvsd 7868 Donation Policy (002).docx Exhibit "A" City of Redlands DONATION ACCEPTANCE POLICY PURPOSE The purpose of this policy is to establish of a policy for accepting donations in a transparent and accountable manner that is consistent with the City's strategic goals when individuals, community groups, charitable organizations, and businesses wish to make donations to the City of Redlands Additionally, this policy will provide for uniform criteria and procedures to guide the review and acceptance of such donations, confirm that the City has adequate resources to administer such donations, and ensure that the City appropriately acknowledges the generosity of the donor DEFINITIONS Donation or Gift shall mean a monetary contribution, personal property, real property, equipment, or any other asset that the City has accepted and for which the donor has not received any legal consideration in return For purposes of this Policy, the terms "donation" and "gift" shall be synonymous Donor shall mean a person or legal entity that proposes or provides a donation to the City Endowment shall mean monetary donations that are restricted by the respective donor to the extent that only earnings, and not principal, may be expended the City for the donor's designated or intended purposes Such donations are restricted donations in the sense that the donor -specified purpose is to preserve the corpus of the initial donation Restricted Donation shall mean monetary donations whose expenditure is restricted to a Donor - specified purpose, which may identify a particular City department, program, project, or other purpose as the beneficiary of the donation Such donations may include the funds directed to support a public art initiative or to support construction of a skate park Unrestricted Donation shall mean a donation made to the City by a donor without any limitations or restrictions being placed upon its use GENERAL GUIDELINES 1 Donations do not become the property of the City until accepted by the City in a manner consistent with this Policy 2 In the event that any City employee, volunteer, or elected official is offered a monetary donation on behalf of the City, that City employee, volunteer, or elected official shall direct the donor to provide such monetary donation directly to the City's Management Services 1 Finance Department for processing and acceptance 3 The City's Management Services 1 Finance Department shall be responsible for authorizing acceptance of monetary donations and providing the donor with proper receipt of the same 4 in the event that a donor is unable or unwilling to provide their monetary donation to the City's Management Services/Finance Department, but rather provides the donation to the City employee, volunteer, or elected official that is originally offered the donation, that City employee, volunteer, or elected official shall provide to the donor a written donation acknowledgement form attached hereto in order to confirm the offering of the donation and 3 1 \Resolutions\Res 7800 789916 14 18 rvsd_7868 Donation Policy (002).docx to ensure that the donor will be provided with information as to the acceptance and receipt of their donation 5 In order to efficiently accept, expend, and account for funds donated to the City, a The City Manager and his or her designee in coordination with the Management Services 1 Finance Department may review and decide to accept or decline individual donations up to the amount of $30,000 b The City Council shall review and decide to accept or decline individual donations exceeding the amount of $30,000 6 All donations will be evaluated by the City prior to acceptance to determine whether the donation is consistent with the corresponding department or program's mandate, is in the City's best interest, and is consistent with applicable City laws, policies, ordinances, and resolutions 7 The City has no obligation to accept any donation proposed by a donor The City reserves the right to decline any donation if, upon review, acceptance of the donation is determined in the sole discretion of the City to not be in the best interests of the City 8 The City does not provide legal, accounting, tax or other such advice to donors Each donor is ultimately responsible for ensuring the donor's proposed donation meets and furthers the donor's charitable, financial, and estate planning goals As such, each donor is encouraged to meet with a professional advisor before making any donation to the City 9 On behalf of the City and depending on the amount of an individual donation, the City Manager, or the City Council must determine whether an expenditure of City funds, either a direct outlay of City funds or the use of City employees and materials, is associated with or required by acceptance of that individual donation prior to acceptance 10 The donation must be used for official City business, and not for political activities or other personal business Donations may not confer a personal benefit to any City employee or City official 11 No undue public benefit or similar advantage is to accrue to the donor or to any person affiliated with, related to, or not dealing at arm's length with the donor as a result of the donation 12 A donor may restrict a donation for a particular City department, location or purpose, but not designate the City official who may use the donation 13 If required, the City will report a donation made to the City to the Fair Political Practices Commission (FPPC) in accordance with the timelines and directives described in title 2, section 18944 of the California Code of Regulations 14 If a donation to the City is made at an elected City official's behest from a single source in a calendar year, and the donation meets or exceeds the amount established by the FPPC, the elected City official must file a FPPC Form 803 with the City Clerk disclosing this information 15 The City department or office administering the donation is responsible for acknowledging receipt of and thanking, on behalf of the City, the donors of donations 4 I \Resolutcons\Res 7800-789916 14 18 rvsd_7868 - Donation Policy (002).docx 16 The City shall comply with all applicable laws and regulations of the Internal Revenue Service regarding the acceptance of donations 17 The City department or office administering the donation shall work with the Management Services 1 Finance Director or his or her designee to determine the appropriate accounting for the donation 18 Donors are required to advise the City if the donor is making a donation to the City on a date that falls within thirty (30) days from when the donor, or the donor's organization or company, was, is, or plans to be involved with an application for a City permit or planning approval or with responding to an active City solicitation for goods and/or services POLICY Unrestricted Donations of Monetary or Tangible Items All donations to the City shall immediately be submitted for consideration for acceptance City staff shall review every donation and determine if the benefits to be derived warrant acceptance of the donation A Unrestricted monetary donations will be deposited into the City's General Fund donation account B Donations for gratuitous purposes (e g holiday gift baskets, etc ) to any City employee are governed by the City's Gift Policy, as adopted by the City Council on September 3rd, 2008 In brief, it is the policy of the City to prohibit acceptance of gifts by City employees Council Notification The Management Services / Finance Department will notify the City Council on an annual basis of all accepted and rejected monetary donations received and processed Restricted Donations of Monetary or Tangible Items The Management Services / Finance Department to evaluate whether the donation • is in the City's best interest and is consistent with applicable City ordinances, resolutions and policies, 41 has any special restrictions and if so, if those restrictions are acceptable to the City, • obligates the City to make an immediate or initial City expenditure which has not been included in the approved City budget, or • creates a new, one-time or an ongoing general maintenance obligation for the City Based on such evaluation, recommendations for acceptance or refection of the donation will be made to the City Manager or his or her designee Donations of Real: Property All determinations for acceptance of donations of real property shall be made by the City Council The Quality of Life Department shall administer the donation of real property, in conjunction with any other City departments deemed appropriate 5 11Resolutions\Res 7800 789916 14 18 rvsd_7868 Donation Policy (002).docx Donations of Trust and Endowment Funds Donations of trust and endowment funds shall be administered by the Management Services 1 Finance Department in accordance with Generally Accepted Accounting Principles applying the relevant Governmental Accounting Standards Board pronouncements In general, endowments exist to invest resources for the purpose of generating income As such, in order for a donation to be considered for the establishment of an endowment fund at the request of the donor the City in its sole discretion shall apply minimum dollar amount thresholds in keeping with the best interests of the City 6 1 \Resolutions\Rcs 7900 799916 14 18 rvsd_7868 Donation Policy (002).doex City of Redlands Donation Acknowledgement Form "ACm T1 o „ Management Services/ Finance Department Revenue Division 35 Cajon Street, Suite 15 B Redlands, CA 92373 Phone 909-798-7544 DONOR INFORMATION Company/individual Contact person Address C>ty/State/ZT Phone Email DONATION INFORMATION Amount of Monetary Donation Stated Purpose for Donation Any Donor -Specified Restrictions on the Use of the Donation Donor Signature Date Accepted Signature of City Representative Thank you for your donation to the City of Redlands The Management Services/Finance Department will be in touch with you shortly Your generosity is appreciated 7 1 \Resolutions\Res 7800-789916 14 18 rvsd 7868 Donation Policy (002).docx