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					                                  SAN DIEGO COOPERATIVE CHARTER SCHOOL
                                        ADMINISTRATIVE REGULATIONS



 Subject:                                                                   Directive No.
                                                                             AR 3290                   Page No.
      GIFTS, GRANTS, BEQUESTS, AND DONATIONS
                                                                           Effective Date:
                                                                                                    Page 1 of 2
                                                                               11/07/02



Education Code 41030 allows the school to invest gift monies not immediately needed. Funds donated for specific purposes
must be placed in a separate fund.

Education Code 41032 specifies that when a gift of land is donated with the understanding that it will be used for school
purposes and is subsequently found unusable, the Board may have the land reconveyed to the donor without consideration to
the school, provided that the rights of any bona fide purchaser or encumbrancer of the land are not affected.

Education Code 41032 authorizes the Board to accept gifts and to prescribe conditions for their acceptance. Criteria listed in
this optional policy may be revised as desired.

A donor may impose restrictions and conditions on the use of a gift. Unless the conditions are illegal, the school will be
subject to those conditions if it accepts the gift.
                                  SAN DIEGO COOPERATIVE CHARTER SCHOOL


                           ACKNOWLEDGEMENT OF TAX-DEDUCTIBLE DONATION


This acknowledgement is provided by the Theresa Hessling Charter School Project on behalf of the San Diego Cooperative
Charter School, in accordance with section 170 (f) (8) of the Internal Revenue Code as amended by the Omnibus Revenue
Reconciliation Act of 1993.

__________________________ made the following charitable donation to the above named tax-exempt organization in
200____:

        _____ Cash in the amount of $ __________.

        _____ The following described goods or service_________________________

               Valued at $ __________________________.

_____   The donee organization either did not provide any goods or services in return for the above contribution, or provided
        only intangible benefits,
                                  OR

_____   The donee organization provided the donor with the following goods and/or services in return for the above
        contribution:

Description of good/services _____________________________________________________________________________

Estimated value of goods/services _________________________________________________________________________


Dated this _____ day of ____________, 200____ as approved by the Board of Trustees of the San Diego Cooperative
Charter School.


                                           San Diego Cooperative Charter School
                                           Tax ID Number: 33-0931009


                                           BY: ___________________________________
                                                Randy Drabman, Principal

				
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