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DARS Gift Policies

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Author(s): Dan Keyworth, Associate Director – Annual Programmes and DARS (UODO), and Chris Hayter, Head of Gift Registry (UODO)

Introduction

This document defines several policies to be followed by users entering gift data into DARS, as well as briefly covering other types of revenue. It is also intended as a guide for any users undertaking gift reporting from the System.


Types of revenue

There are many different types of revenue stored on DARS. This revenue may be philanthropic or non-philanthropic, and it includes gifts, legacy pledges, event registration payments, membership payments, and other types of pledged commitments or received income.1


All revenue records must have at least one Application (and Application Type), and each Application must have a Revenue Category. Application types and revenue categories must correspond: that is, the choice of application determines the permissible revenue categories you may select against it:

  • Revenue with the application of ‘Membership’, ‘Membership add-on’ or ‘Membership installment plan’ is philanthropic if it is possible to claim Gift Aid for that membership type; it is non-philanthropic if it is not possible to claim Gift Aid (n.b. this is irrespective of the Gift Aid status of the constituent). Its associated revenue category will therefore be either ‘Philanthropic - Memberships’ or ‘Non-philanthropic - Memberships’ as appropriate.
  • All other philanthropic revenue must have an application of ‘Donation’, ‘Pledge’, ‘Recurring Gift’, ‘Matching Gift’ or ‘Planned Gift’ (each of which fall under the application type of ‘Gift’), and an associated revenue category of ‘Philanthropic - Donations’, ‘Philanthropic - Research Grants’, ‘Philanthropic - Royalties’ or ‘Philanthropic - Sponsorship’ as appropriate.
  • All other non-philanthropic revenue must have an application of either ‘Event registration’ or ‘Other’, and an associated revenue category of ‘Non-Philanthropic - Commission’, ‘Non-Philanthropic - Events’, ‘Non-Philanthropic - Other’, ‘Non-Philanthropic - Refunded’, ‘Non-Philanthropic - Research Grants’, ‘Non-Philanthropic - Royalties’ or ‘Non-Philanthropic - Sponsorship’ as appropriate.


For applications of ‘Other’, the subtypes currently available for use are ‘Accommodation / Guest room’, ‘Commercial income’, ‘Commission’, ‘Internal transfer’, Investment income’, ‘Merchandise’, ‘Other - see Revenue Documentation’, ‘Prodigy Finance’ and ‘Refund’. It is recommended that users contact the DARS Helpdesk before recording any new type of revenue for the first time.


Remember to select the appropriate filters above if you wish to exclude non-philanthropic revenue from your gift reporting.

How different types of revenue are recorded in Revenue query fields

As well as an Application and Revenue Category, all revenue must have a Transaction Type. The three of these in combination determines the types of revenue that appear in your Query or report.


The following chart summarises the different combinations of applications, transaction types and revenue categories, and how they should be selected together for reporting on either new funds secured or cash receipts 2:


Type of revenue
(in non-DARS terms)
DARS Application
DARS Transaction Type
DARS Revenue Category
Oxford Thinking New Funds Secured
Oxford Thinking Cash Receipts


Single Gift



Donation



Payment



Philanthropic



Yes



Yes



Pledge



Donation



Pledge



Philanthropic



Yes



No



Pledge Instalment



Pledge



Payment



Philanthropic



No



Yes



Legacy Pledge



Donation


Planned gift



Philanthropic



No



No



Legacy Payment



Planned gift



Payment



Philanthropic



Yes



Yes



Recurring Gift Pledge



Donation



Recurring gift



Philanthropic



No



No



Recurring Gift Instalment



Recurring gift



Payment



Philanthropic



Yes



Yes



Matching Gift Pledge



Donation



Matching gift claim



Philanthropic



Yes



No



Matching Gift Payment



Matching gift



Payment



Philanthropic



No



Yes



Membership Payment



Membership



Payment


Philanthropic


Yes



Yes









Non-Philanthropic



No



No



Membership Add-On Payment



Membership add-on



Payment



Philanthropic



Yes



Yes







Non-Philanthropic



No



No



Membership Instalment Plan



Membership



Membership installment plan



Philanthropic



Yes



No









Non-Philanthropic



No



No



Membership Instalment Plan Payment



Membership installment plan



Payment



Philanthropic



No



Yes









Non-Philanthropic



No



No



Event Payment



Event registration



Payment



Non-Philanthropic



No



No



Other (e.g. Investment, Merchandise or Commercial Income)



Other



Payment



Non-Philanthropic



No



No



Application is located within Query as Revenue\Application Details\Application. Applications not currently in use are ‘Auction purchase’, ‘Donor challenge’, ‘Grant award’, ‘Event sponsorship’ or ‘Pending gift’. Please contact the Head of DARS if you wish to use these.


Revenue Category is located within Query as Revenue\Application Details\Revenue category.


Transaction Type is located within Query as Revenue\Application Details\Revenue Details\Transaction Type. Transaction types not currently in use are ‘Auction donation’, ‘Donor challenge claim’ and ‘Grant award’. Please contact the Head of DARS if you wish to use these.


All Pledge records must additionally have a Pledge Subtype. Available subtypes are ‘Written Pledge’, ‘Covenant Pledge’ (i.e. a binding written pledge) and ‘Oral Pledge’. For certain gift reports, you may need to exclude from your Query those gifts with a pledge subtype of Oral Pledge. For example, the Ross-Case Survey (http://www.rosscasesurvey.org.uk/) requires gifts and donations to be confirmed and supported by written paperwork, hence oral pledges are ineligible.

Viewing and editing revenue

Events Managers are able to view and add event payments applicable to their Site. Event revenue must not be applied to the ‘Central University’ Site.


To view any other revenue data 3, a user requires at least one of the Revenue Admin, Membership Manager, Development Professional (Fundraiser) or Management Executive (Read-only) roles. Note that any University staff that can view memberships will also see gifts, and vice versa.


Revenue Admins are able to view and add all types of revenue applicable to their Site. Membership Managers are able to view and add memberships applicable to their Site. Fundraisers are able to edit certain fields within a revenue record, such as the ‘Solicitor’ (fundraiser) or ‘Opportunity’ (ask) associated with the gift, but are not able to add new revenue to DARS. Management Executives can view revenue applicable to their Site, but not add or edit it.


All donations to the University, including gifts to be transferred on to a college, should be entered by the UO Gift Registry or UO North America Office, as appropriate. If any other non-event revenue to the University needs to be recorded on DARS, then the process for adding this should be agreed between the relevant department and UO Gift Registry directly.


All revenue to a Participant college on DARS, apart from revenue received by the University to be transferred to the college, should be entered by that college directly.


Colleges are also able to edit certain fields within revenue records for those transfer gifts it receives via the University, but must not edit other data. Please note the following specific rules:


  1. For any transfer gift 4, the college must not change the:
    1. Gift Amount (i.e. transaction amount, whether sterling, dollars or another currency)
    2. Designation
    3. Date
    4. Payment method
    5. Inbound channel
    6. Originating bank account
    7. Direct Debit or Credit Card (token) details, if present
    8. Existing Appeals, Marketing Efforts, Opportunities, Reference, Solicitors, Recognition Credits, Letters, Attributes (including Financial Period) or Documentation.


  2. For any transfer gift, the college should change the:
    1. Campaign – to reflect the destination fund of the gift
    2. Exchange rate (for AFO gifts only) – so that the sterling amount received is accurate
    3. Release Transfer Status – to Accepted, once received
    4. Release Transfer Date – to the date that the transfer is accepted.


    For any transfer gift, the college may, if/as appropriate, add:
    1. Appeal, Marketing Effort, Opportunity and/or Reference if currently blank
    2. Additional Solicitors, Recognition Credits, Letters, Attributes and Documentation.

Designations and Campaigns

Designations define the funds to which gifts are directed and the purposes for which they will be spent. Every gift transaction must contain a Designation and, via a Fundraising Purpose, exist within the overall Fundraising Hierarchies of ‘1-University’, ‘1-Colleges’, ‘1-Transfers’ or ‘1-Museums’.


Every gift transaction must also contain a Campaign from within the ‘Destination Fund (Primary Campaign)’ Campaign Hierarchy. This Hierarchy exactly replicates the Fundraising Hierarchy.


For many gifts, the Designation and this Campaign are identical. The two exceptions are that:

  • For ‘1-Transfer’ gifts to any college, the Designation will permanently remain as a transfer designation whereas the Destination Fund Campaign should be changed by the college to whichever specific fund the gift is to be disbursed/allocated to.
  • For ‘1-Transfer’ gifts to the University, a temporary designation of 4-# Central University AFO Transfer is recorded until the University has actually received this revenue from the UO North America Office (following the AFO Board’s review of the donation).


For this reason, the University typically uses the ‘Designation Query View’ as its primary gift reporting tool, whereas any college on DARS typically uses the ‘Campaign Query View’ as its primary gift reporting tool – and specifically the Destination Fund (Primary Campaign) Hierarchy.


Note that there are two streams under ‘1-Transfers’: one for transfers from AFO (‘2-AFO Transfer’) and the other for transfers from Gift Registry (‘2-Colleges’).


Designation Lookup IDs should be equal to the last part of the designation’s associated Designation Path. The designation path of a particular designation incorporates, in descending order, each of the designations up to and including that designation within that particular branch of the hierarchy. Each revenue-bearing designation within the fundraising hierarchies should contain ‘#’ within its name and each non-revenue-bearing designation should not contain ‘#’.


Each Designation may have a different Public Name, which is the name used for the Fund with donors, on your giving website, in Thank you letters, etc. Campaign Lookup IDs mirror Designation Lookup IDs and Campaign Names mirror Designation Public Names.


Americans for Oxford, Inc (AFO)

The amounts and designations of any donations to AFO are not confirmed until they have been approved by the AFO Board and received by the University or college. As such, any thank you letters written by departments/colleges for donations prior to this stage must use the following wording:

"Dear
Thank you for your generous gift of [$1,000] to Americans for Oxford, Inc, which I understand you have kindly requested for the Board to allocate to [St John’s College] for [Buildings and Facilities]. The Board of Directors will give full consideration to your expressed wishes at their next quarterly meeting.
[Personalised content of college/department, which doesn’t contradict the above]"

Fund Category

Every designation must be assigned a single Fund Category (also known as Fundraising Purpose Category), according to the following definitions:


Buildings: Funding for the buildings themselves, whether the entire building or a part thereof (e.g. naming opportunities for a seminar room, lecture theatre), but not the activities taking place inside.


Student Support: Funding given to supporting students. For University-only gifts, this fund category is sub-divided via the Campaign Hierarchy of ‘Student Support (UODO Reporting)’ into nine areas:

  • Widening Participation/Access
  • Undergraduate
  • Graduate – general
  • Masters
  • DPhil
  • Lifelong learning
  • Pan-University schemes
  • Equality and Diversity
  • General.


Academic Posts : Funding towards salaries, stipends or wages (and on-costs) for staff engaged in teaching or research, or for staff working in the Museums, Collections, Sport, laboratories etc.


Academic Programmes: Funding given to academic activities which do not fall into Buildings, Student Support or Academic Posts.


Other: Projects not elsewhere covered, including ‘area of greatest need’.


The Campaign Type for any campaign mirrors the Fund Category for its associated designation.


Designations Tags

Designations may have one or more generic ‘Tags’ added to them, where appropriate – for example, ‘Rugby’, ‘Research’ or ‘Bursary’. These Tags serve two primary functions:

  • To make it easier for a potential donor online to identify a particular type of fund that they wish to support 5,
  • To code donations which qualify for the Moritz-Heyman Challenge at 100%, 50% or 25%.


If you would like to suggest new Tag values, please contact the DARS Helpdesk.

Fund Report Code 1

Every designation must also be assigned a single Fund Report Code 1 (also known as Designation Report Code 1 or Fundraising Purpose Report Code 1), according to these definitions:


Capital: Money given to acquire, create or upgrade physical assets such as buildings and equipment.


Custodian: Money where the University/college is providing a service to a sports or other club in terms of collecting donations; these may be excluded from University/college financial statements but the money is held by the University/college.


Expendable Endowment: Money which can be retained and invested to produce an income or spent, according to the discretion of the University/college acting through its Trusts Board of Management.


Research: Money which will be managed in accordance with the University/college’s standard procedures for research grants; for the University this will mean that the money is transferred to Research Accounts and managed by them.


Revenue: Money which must be spent within a reasonable period of time.


Revenue - External: : Money given in support of student clubs and societies, the Oxford Philomusica, the University Church and other groups which are affiliated with the University but which have separate bank accounts and accounting arrangements; the money is paid over to these organisations on a regular basis.


Permanent Endowment: Money which must be retained and invested to produce an income which will be used for a specific purpose.


As part of new legal requirements arising through the UK Charities Act, the University now prepares separate annual accounts for the Oxford University Development Trust (OUDT) Management Board. For this reason, additional OUDT-specific report codes exist for ‘Capital - OUDT', ‘Expendable Endowment - OUDT' and ‘Permanent Endowment - OUDT' for use by the University only.


Unless the donor specifies otherwise, donations are (typically) allocated to designations for expendable endowment.


The Campaign Priority for any campaign mirrors the Report Code 1 for its associated designation.


Fund Report Code 2

Every designation must also be assigned a single Fund Report Code 2 (also known as Designation Report Code 2 or Fundraising Purpose Report Code 2), according to these definitions:


Restricted: These are funds that have to be used for the purpose for which they were given by the donor, where the purpose is narrower than the charity’s objects (the purpose for which the University/college has been set up). A donor can require us to spend their donation in accordance with their wishes. This creates the restriction, which is an obligation under trust law. Where expenses are outstanding or deferred then the income must be carried forward indefinitely to cover the restricted nature of the activity.


Unrestricted: These are funds the University/college receives to further its objects. Even if the donor specifies that they expect the donation to be treated as restricted, if the donation is a perfect fit for the objects of the charity – i.e. supporting something that we’re doing already and would definitely be doing anyway as part of what we do – then it can be reported as unrestricted.


The Campaign Subpriority for any campaign mirrors the Report Code 2 for its associated designation.


Account systems and posting of revenue

The UO Gift Registry and St John’s College each ‘post’ revenue, such that there is an auditable trail of which revenue items have been exported from DARS and imported into their own finance system using the general ledger. Note that only revenue with a Transaction Type of ‘Payment’ should ever be marked as ‘Posted’ in DARS.


Currently, no other colleges should mark revenue on DARS as posted. Other Participants wishing to use this functionality in future should contact the DARS Helpdesk.


Each Participant should select the appropriate ‘Account System’ when adding any revenue. The three Account Systems currently available are ‘Central University’, ‘St John’s College’ and ‘Not using GL Account System’. The latter should be used by all other Participants.


Gift Aid

You can claim tax only on gifts that are tax claim eligible. The gift must qualify for Gift Aid and the donor must have a declaration active on the gift date with a Pays Tax Status of ‘Yes’. If the donor makes the declaration orally, the Confirmation Sent Date must be before or on the gift date.


The effective dates of declarations can overlap, as long as the declarations have a pays tax status of yes during the shared time period. A constituent may also have declarations for multiple Sites as long as the pays tax status does not conflict with the start and end dates. Declaration records are stored on the Declarations tab of a constituent’s Revenue Information page.


Gift Aid is automatically disqualified and therefore cannot be claimed if:

  • Application type is other than ‘Gift’, ‘Membership’, ‘Membership add-on’ or ‘Membership installment plan’
  • Revenue category is other than ‘Philanthropic - Donation’ or ‘Philanthropic - Membership’
  • Payment Other Method is one of ‘CAF Bank Transfer’, ‘CAF Card’, ‘CAF Cheque’, ‘CAF Standing Order’, ‘CAF Voucher’, ‘Charity Card’, ‘Charity Trust Voucher’ or ‘Payroll Giving’
  • The revenue is received from a ‘UO - American Trust for Oxford’, ‘UO - Americans for Oxford’, ‘UO - Hong Kong’, ‘UO - Japan’ or ‘AFO -’ Originating/Destination Bank Account (revenue attribute)
  • Designation is ‘ Corporate Membership - Donations’, Elias Ashmole - Subscriptions’ or ‘Tradescant Patrons - Subscriptions’
  • Membership Program is ‘Corporate Membership Scheme – Ashmolean’.


Note that R68 Online Submission functionality exists in DARS to enable colleges to submit their Gift Aid claims online (if desired).


Direct Debit validation

Bank account and financial institution validation functionality exists in DARS to enable users to validate constituent Direct Debit details when logging payments, both individually and from within a revenue batch. The Revenue Admin role is required in order to access and use this functionality. See http://darswiki.bsp.ox.ac.uk/index.php/BankValidatorUserGuide for further details.


Inactive and Group Constituents

All revenue must be held against active individuals and organisations only, to ensure that it is not accidentally misreported. Inactive and Group Constituent records must not hold any revenue.



1 Philanthropy may be defined here as a private initiative for public good; it must not confer ownership of a deliverable on the funder in return for the funding and the gift must be owned in full by the receiving institution once it is received.


2 Please note: the inclusion of any given category of (philanthropic) membership revenue – e.g. for the Ashmolean – within Oxford Thinking financial reports is subject to a decision by the University. Contact the Head of Gift Registry to discuss.


3 Where it is relevant to that person’s role to do so and s/he has attended the applicable training.


4 If a college identifies a problem with data recorded in any of these fields, then it should contact the UO Gift Registry or UO North America Office as appropriate.


5 If visiting a DARS-powered website – i.e. Blackbaud Internet Solutions (BBIS) – that uses the designation search feature.

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