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					        Columbia College Chicago
         Advancement Services

POLICIES AND PROCEDURES MANUAL



            Working Document

           Last Updated 11-7-05
Advancement Services Policies & Procedures                                                                                                                Working Draft




                                                               Table of Contents
INTRODUCTION ................................................................................................... 5
  A1. Advancement Services Functions..................................................................................................................5
DATABASE RIGHTS AND RESPONSIBILITIES .......................................................... 6
  B1. Establishing a Raiser’s Edge Account..........................................................................................................6
    Mapping Raiser’s Edge Server to the User’s “F” Drive...................................................................................................... 6
    Installing Raiser’s Edge............................................................................................................................................................ 6
    Raiser’s Edge Online Support ................................................................................................................................................ 7
  B2. Account Maintenance Responsibilities (Constituent Records)...................................................................7
  B3. Raiser’s Edge Upgrades................................................................................................................................7
  B4. Confidentiality and Information Security .....................................................................................................8
    Database Usage......................................................................................................................................................................... 8
    Protecting Information Released to Third Parties............................................................................................................... 8
    Family Educational Rights & Privacy Act (FERPA)........................................................................................................... 8
GIFT-RELATED POLICIES ....................................................................................10
  C1. Gift Acceptance............................................................................................................................................ 10
  C2. Gift Valuation .............................................................................................................................................. 10
    Gifts of Cash (including checks and credit cards) ............................................................................................................. 11
    Gifts of Securities................................................................................................................................................................... 11
    Planned Gifts .......................................................................................................................................................................... 12
    Gifts of Personal Property, Real Estate, and Gifts-in-Kind............................................................................................. 13
    Gifts of Service....................................................................................................................................................................... 13
    Sponsorships........................................................................................................................................................................... 14
  C3. Determining the Legal Donor..................................................................................................................... 14
    Gifts From Individuals and Organizations......................................................................................................................... 14
    Gifts From Donor-Advised and Donor-Directed Funds................................................................................................. 15
  C4. Determining a Gift Date.............................................................................................................................. 15
    Gift Dates for Receipting Purposes..................................................................................................................................... 15
    Gift Dates for Booking Purposes ........................................................................................................................................ 15
  C5. Determining a Gift Restriction Category.................................................................................................... 16
    Restricting Unrestricted Gifts............................................................................................................................................... 17
  C6. Appeal Crediting.......................................................................................................................................... 17
  C7. Gift Processing Procedures ......................................................................................................................... 17
    Transactions Tracked by Institutional Advancement........................................................................................................ 17
    Gift Delivery to Institutional Advancement....................................................................................................................... 18
    Gift Sorting and Distribution ............................................................................................................................................... 18
    Gift Processing ....................................................................................................................................................................... 19
    Payroll Deductions................................................................................................................................................................. 19
    Gift Filing................................................................................................................................................................................ 19
    File Creation............................................................................................................................................................................ 20
  C8. Gift Receipting ............................................................................................................................................ 21
    Substantiation and Disclosure (i.e., Receipting) Requirements........................................................................................ 21
    Required Receipt Components ............................................................................................................................................ 21
    Contemporaneous Receipting Requirement....................................................................................................................... 21
    IRS Safe Harbor Rules for “Insubstantial” Gifts to Donors ........................................................................................... 22
    Membership Fees and Benefits Exceptions ....................................................................................................................... 22
    Payroll Deductions................................................................................................................................................................. 23
    Electronic Funds Transfers................................................................................................................................................... 23
    Unreimbursed Expenses ....................................................................................................................................................... 23
    Gifts From Married Couples ................................................................................................................................................ 23
  C9. Matching Gift Processing ........................................................................................................................... 23



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   C10. Gifts Related to Special Events ................................................................................................................. 24
     Quid Pro Quo......................................................................................................................................................................... 24
     Auctions (Draft 4-5-05)......................................................................................................................................................... 24
   C11. Pledges and Pledge Payments ................................................................................................................... 25
     Permissible Pledge Payments................................................................................................................................................ 26
     Correcting for Impermissible Pledge Payment Attempts................................................................................................. 26
     Pledge Dating.......................................................................................................................................................................... 26
     Pledge Reminders................................................................................................................................................................... 26
     Pledge Write-Offs .................................................................................................................................................................. 27
     Drawdown Grants ................................................................................................................................................................. 27
PROSPECT MANAGEMENT .................................................................................. 28
   D1. Coordination of Solicitations and Prospect Clearance............................................................................... 28
     Prospect Clearance................................................................................................................................................................. 28
   D2. Notes ........................................................................................................................................................... 29
   D3. Actions (General Use)................................................................................................................................. 31
   D4. Proposals ..................................................................................................................................................... 33
STEWARDSHIP .................................................................................................... 36
   E1. Donor Acknowledgements .......................................................................................................................... 36
     Receipt Letters........................................................................................................................................................................ 36
     Leadership Acknowledgement Letters ................................................................................................................................ 36
     First-Time $1,000 Donors – “PC Welcome” Letters........................................................................................................ 37
     Corporate, Foundation, and Government Relations (“CFG”) Acknowledgements..................................................... 37
     Development Officer Acknowledgements ......................................................................................................................... 37
     Honoree and Memorial Acknowledgements...................................................................................................................... 38
     Acknowledgement Process Flow ......................................................................................................................................... 38
     Accountability for Acknowledgement Steps ...................................................................................................................... 39
     Acknowledgement Reports................................................................................................................................................... 39
   E2. Donor Recognition...................................................................................................................................... 39
     Giving Level Assessment (Annual Report) ........................................................................................................................ 40
     President’s Club Membership............................................................................................................................................... 40
     Recognition Exceptions ........................................................................................................................................................ 40
   E3. Birthday Recognition .................................................................................................................................. 40
   E4. Soft Credits .................................................................................................................................................. 41
SYNCHRONIZATION, RECONCILIATION & AUDITS ............................................. 42
   F1. Raiser’s Edge / OASIS Synchronization Schedule..................................................................................... 42
   F2. Payroll Synchronization............................................................................................................................... 42
   F3. Harris Online Community Synchronization Process (Daily)..................................................................... 43
      Daily Synch Process............................................................................................................................................................... 43
      Ongoing Process Notes......................................................................................................................................................... 43
   F4. Reconciliation With the College Controller ................................................................................................ 44
   F5. Parent Data .................................................................................................................................................. 44
   F6. Email Data ................................................................................................................................................... 44
   F7. Alumni Surveys ............................................................................................................................................ 45
   F8. Region Codes............................................................................................................................................... 45
   F9. Standard Scheduled Data Audits................................................................................................................. 45
REPORTING ........................................................................................................ 46
   G1. Principles of Campaign Counting............................................................................................................... 46
   G2. Gift Source Classification............................................................................................................................ 46
   G3. Standard Reporting Schedule ..................................................................................................................... 47
GENERAL ADMINISTRATION .............................................................................. 49
   H1. Appeal Tracking.......................................................................................................................................... 49
     Appeal Creation...................................................................................................................................................................... 49



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    Target Tracking ...................................................................................................................................................................... 49
    Response Tracking................................................................................................................................................................. 50
  H2. Back Office Procedures for Events and Appeals (Draft 6-3-05)................................................................ 50
    Project Manager Responsibilities ......................................................................................................................................... 50
    Information Required by Advancement Services .............................................................................................................. 51
  H3. Data Request Fulfillment Protocol (Pending Implementation) ............................................................... 51
  H4. Self-Dealing................................................................................................................................................. 52
  H5. Master Administration Schedule................................................................................................................ 53
APPENDICES .................................................................................................. 55
  APPENDIX A: Raiser’s Edge Coding Guidelines .......................................................................................... 56
    Gift Processing ....................................................................................................................................................................... 56
    Account Creation: Individual vs. Organization.................................................................................................................. 57
    Head of Household Determination..................................................................................................................................... 57
    Addressee and Salutation Types........................................................................................................................................... 58
    Addressee and Salutation Standards .................................................................................................................................... 58
    Relationships........................................................................................................................................................................... 58
    Contact Types......................................................................................................................................................................... 59
    Deceasing Constituents ......................................................................................................................................................... 60
    Estate Creation ....................................................................................................................................................................... 60
    Soft Credits ............................................................................................................................................................................. 61
    Constituent Solicitor Assignments....................................................................................................................................... 61
    Gift Solicitor Credits.............................................................................................................................................................. 62
    Homemakers and Retirees .................................................................................................................................................... 62
    Miscellaneous Attribute Codes............................................................................................................................................. 62
  APPENDIX B: Pledge Write-Off Policy.......................................................................................................... 65
    Minor Single-Year Pledges.................................................................................................................................................... 65
    Multi-Year and Major Pledges.............................................................................................................................................. 65
    Reserves Against Pledges ...................................................................................................................................................... 66
  APPENDIX C: Database Screening Guidelines............................................................................................... 67
    Database Screening Schedule ............................................................................................................................................... 67
    Tracking Processes................................................................................................................................................................. 67
    NCOA Screening Exclusions ............................................................................................................................................... 67
    NCOA Screening Results Review........................................................................................................................................ 68
  APPENDIX D: Guidelines for Mass Email Communications ........................................................................ 69
    Applying the Commercial Test............................................................................................................................................. 69
    Definitions............................................................................................................................................................................... 69
    Guidelines................................................................................................................................................................................ 70
  APPENDIX E: Confidentiality and Information Security Agreement ............................................................ 71
    Information Access and Release .......................................................................................................................................... 71
    Information Usage ................................................................................................................................................................. 71
    Institutional Advancement Database Access ..................................................................................................................... 72
    Safeguarding Constituent Information................................................................................................................................ 72
  APPENDIX F: Confidential Information Addendum (Draft 4-26-05)............................................................. 74
  APPENDIX G: Confidential Information Agreement (Draft 4-26-05)............................................................. 77
  APPENDIX H: Key Definitions ....................................................................................................................... 80
    Gifts ......................................................................................................................................................................................... 80
    Grants ...................................................................................................................................................................................... 81
    Contracts ................................................................................................................................................................................. 81
    Private/Independent Foundations ...................................................................................................................................... 81
    Public Foundations ................................................................................................................................................................ 81
    Community Foundations ...................................................................................................................................................... 82
    Family Foundations ............................................................................................................................................................... 82
    Company-Sponsored Foundations ...................................................................................................................................... 82




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                                     Introduction
A1. Advancement Services Functions
The Advancement Services unit of Institutional Advancement is responsible for providing the following
internal support services:

        1) Capturing, managing, and distributing Advancement-related knowledge across relevant College
           departments.
        2) Configuring and maintaining the Institutional Advancement database system (Raiser’s Edge) and
           all the demographic information, prospect management data, prospect research, and gift data
           housed therein.
        3) Regularly auditing account data/structure and screening the database for demographic updates.
        4) Processing all incoming gifts and pledges and ensuring coordination with the Controller’s office.
        5) Reconciling Raiser’s Edge-based gift data with accounting records and synchronizing student,
           alumni, faculty, and staff data with payroll and OASIS (student) systems.
        6) Coordinating donor stewardship (e.g., receipts and standard acknowledgements).
        7) Designing, producing, and distributing descriptive and analytical reports (e.g., give/get analyses
           and mailing lists) based on data resident in Raiser’s Edge.
        8) Facilitating prospect management through the implementation and maintenance of prospect
           management and proposal tracking systems in coordination with Prospect Research personnel.
        9) Training and counseling College personnel in the adoption and application of the College’s
           Fundraising Policy; Institutional Advancement and Advancement Services protocols; gift-related
           IRS, CASE, and FASB guidelines; and the proper use of Raiser’s Edge.
        10) Providing departmental consultation related to knowledge management practices and associated
            information storage, retrieval, and manipulation.




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   Database Rights and Responsibilities
B1. Establishing a Raiser’s Edge Account
Requests for Raiser’s Edge accounts trigger the following activities:

        1) Advancement Services creates a Raiser’s Edge account and emails the requestor:
                 a.   User Name and Password
                 b. Electronic copy of the College’s Confidentiality and Information Security Agreement
                    (which must be signed and returned within three working days)
                 c.   Electronic copy of Advancement Services Policy and Procedure manual (with a
                      reference to “Establishing a Raiser’s Edge Account” section)
        2) Advancement Services registers the requestor’s User Name and Password for full access to
           Online Support at www.blackbaud.com and adds requestor’s name to Raiser’s Edge User email
           distribution list
        3) Advancement Services requests Raiser’s Edge security rights from Information Technology on
           the requestor’s behalf
        4) Advancement Services informs the requestor when security rights have been granted
        5) Requestor maps the Raiser’s Edge server to their “F” Drive
        6) Requestor installs Raiser’s Edge by deploying straight from the server. (At this point, they should
           have full access to Raiser’s Edge.)


Mapping Raiser’s Edge Server to the User’s “F” Drive
The Raiser’s Edge system features many powerful built-in reports – some of which may be custom-built for
users. Since the templates for these “Crystal” reports are stored on the Raiser’s Edge server, the system
requires a standard drive name with which to search for these reports. “F” has been arbitrarily chosen.

        1) Right-click on “My Computer”
        2) Left-click “Map Network Drive” on the dropdown menu
        3) Choose “F” as the drive and type “\\inst-adv\storage” in the Folder field
        4) Click “Finish”

Installing Raiser’s Edge
To install Raiser’s Edge, the user must be running at least Windows 2000 Service pack 3.

        1) Close out of all applications, including Outlook.
        2) Click “Start,” then “Run,” and enter “\\inst-adv\deploy\setup.exe.” When the setup is
           complete, click “Finish” for a reboot.



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Raiser’s Edge Online Support
Advancement Services registers the User Name and Password for full access to Online Support at
http://www.blackbaud.com/mlp_support.asp

The Knowledgebase at http://www.blackbaud.com/esupport/esupport/consumer/esupport.asp and
downloadable user’s manuals at http://www.blackbaud.com/support/guides/re7.asp provide answers and
support for most user questions/concerns.

Users can also contact live Raiser’s Edge support reps by phone at 1.800.468.8996. The College’s “Site ID” is
16354.


B2. Account Maintenance Responsibilities (Constituent Records)
        1) Demographic Updates – All standard demographic updates, including addresses, phone
           numbers, relationships, employment and the like, are forwarded to Advancement Services for
           data entry.
        2) Research Updates – All research-oriented updates (e.g., career history and philanthropic
           interests) are entered directly into Raiser’s Edge by Prospect Research personnel.
        3) Prospect Ratings – Prospect managers are responsible for periodically reviewing and updating
           Affinity and Capacity codes.
        4) Prospect Assignments – Development personnel are responsible for adding and updating
           Solicitor assignments. Although only one Primary Solicitor (account manager) is permitted per
           constituent, numerous solicitors of other types can be added for reference and tracking purposes.
        5) Notes and Actions (Contact Reports) – It is the responsibility of each development officer to
           enter information regarding his/her prospect interactions in the appropriate “Notes” and
           “Actions” sections of Raiser’s Edge.
        6) Proposals – Grants personnel in Institutional Advancement coordinate the initial entry of grant
           proposal information into Raiser’s Edge, while other development officers record proposals for
           all outstanding major asks to individuals. Advancement Services personnel assist in linking gifts
           and electronically attaching award letters and proposals.
        7) Department Segment Codes – College centers and academic units are responsible for
           maintaining their own segment codes (tracked as Attributes). Coding schemes are initially
           established in collaboration with Advancement Services personnel.


B3. Raiser’s Edge Upgrades
Given the manner in which RE updates disrupt users (i.e., they must each run a process to deploy the patch),
system updates are scheduled on a quarterly basis for the first Fridays of February, May, August, and
November. Information Technology personnel install these updates at the server level, after which they are
user-deployed at each workstation.

All users are notified of the following at least 24 hours in advance of each update:

        •    Raiser’s Edge will automatically update upon first login of [insert date].



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        •    The initial update screen will ask you to close out of Outlook - please do so before continuing.
             (You might also wish to log out of other applications, since completion of the upgrade process
             requires restarting your PC.)
        •    An InstallShield Wizard will then walk you through the following steps, which should take no
             more than 5-10 minutes:
                 o    Select Upgrade/Repair Raiser’s Edge 7 (click next)
                 o    Click “No” when prompted to install Adobe Acrobat 5.0 - this is probably an older
                      version than you already have. (Visit
                      http://www.adobe.com/products/acrobat/readstep2.html to download the most recent
                      version, if so inclined.)
                 o    Restart your PC to finish.


B4. Confidentiality and Information Security
All development-related use of information resources, including computer records, hard files, and other
sources of personally identifiable information, should adhere to the College’s Confidentiality and Information
Security Policy. (See Appendix E and the College’s Fundraising Policy for full detail.)

Database Usage
        1) Biographical and financial records stored in Raiser’s Edge are considered confidential.
        2) Information residing in Raiser’s Edge may be accessed exclusively by faculty, staff, alumni, and
           volunteers acting in the College’s interests and recognized by Institutional Advancement officers.
        3) Institutional Advancement strongly discourages the use of “shadow” databases that contain
           sensitive donor information. Lists and labels produced for all development-related mailings
           should be generated by Advancement Services to ensure strategic coordination of solicitations
           and mailing address accuracy.
        4) To receive access privileges to Institutional Advancement’s database system, users must read and
           sign a Confidentiality and Information Security Policy Agreement (see Appendix E).

Protecting Information Released to Third Parties
When providing third parties (“business partners”) with College datasets for approved College purposes, one
of the following two agreements should be signed by the business partner:

        •    Confidential Information Addendum (see Appendix F) – Designed to function as an
             addendum to existing service provider (e.g., database screener) contracts.
        •    Confidential Information Agreement (see Appendix G) – Intended to govern less formal
             information sharing arrangements with third parties (e.g., allowing Kennedy Barnes access to our
             mailing list for the College -approved marketing purposes).

Family Educational Rights & Privacy Act (FERPA)
Adapted from the Fall 2003 Graduate Student Handbook




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Columbia College Chicago complies with Family Educational Rights and Privacy Act of 1974 (FERPA), as
amended, by publishing an annual notice to students of their rights under the Act in Columbia College’s
Undergraduate Catalog and the Undergraduate and Graduate Student Handbooks.

It is Columbia’s policy that no personally identifiable information from educational records be released
without prior written consent of the student, except for that information designated in this policy as directory
information [see below], and such personally identifiable information which may be disclosed under the
circumstances allowed under the Act and Regulations passed pursuant to the Act.

Columbia College Chicago designates the following information as directory information:

        •   The student’s name;
        •   Information on whether or not a student is registered in the College during the term in which the
            information is requested; dates of attendance;
        •   Information concerning the student’s graduation status, including whether or not he or she has
            graduated from the College, the date of any degree awarded, and the type of degree awarded;
        •   Major field of study;
        •   Awards received; and
        •   Participation in officially recognized activities, sports, and organizations.

However, per an April 2005 statement by the College’s General Counsel, non-public / non-directory
info such as social security numbers can be freely shared within the College - despite a lack of
specificity in current FERPA documentation.




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                          Gift-Related Policies
C1. Gift Acceptance
Excerpted from the College’s Fundraising Policy

        •   Generally, all gifts of cash and marketable securities may be accepted without Gift Policy and
            Acceptance Committee (GPAC) approval.
        •   With the exception of restricted gifts that fail to meet one or more College fundraising priorities,
            gifts of property (including gifts of tangible personal property, works of art, books, manuscripts,
            collections, collectables, real estate and gifts-in-kind, as later defined) may generally be accepted
            by OIA without GPAC approval so long as the property is consistent with the mission and
            purpose of the College, does not conflict with College needs, and:
                 1) Can be liquidated without reservation and the proceeds used by Columbia College
                    Chicago, or
                 2) Does not involve significant additional expense in its present or future use, display,
                    maintenance, or administration, or
                 3) Does not carry a financial or other burdensome obligation that is or will be directly or
                    indirectly incurred by the College as a result of acceptance, or
                 4) Is valued at $25,000 or less ($250,000 in the case of residential real estate).
        •   Works of art may be accepted by the College without GPAC approval so long as the work is
            consistent with the mission of the College; does not conflict with College needs; does not
            involve significant additional expense in its present or future use, display, maintenance, or
            administration; does not carry a financial or other burdensome obligation that is or will be
            directly or indirectly incurred by the College as a result of acceptance; and:
                 o   Can and will be liquidated without reservation and the proceeds used by Columbia
                     College, or
                 o   Is valued at less than $5,000.
        •   All other gifts must be referred for GPAC approval, the results of which are reported to the
            Board of Trustees.
                 o   Gifts valued in excess of $250,000 are referred to the Board of Trustees, along with
                     GPAC’s recommendation, for a final acceptance decision.

For more information, please refer to the College’s Fundraising Policy.


C2. Gift Valuation
For reporting purposes, gifts should be valued at fair market value on the date the gift is received by the
College. If significant time elapses between when the donor relinquishes control of the asset and when
Columbia actually receives the donated asset, the Office of Institutional Advancement, in consultation with
the College Controller, will determine the appropriate date for valuation purposes. The amounts reported




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should be arrived at without regard to the donor’s personal estimation of the gift’s value or the worth and date of the gift as
reported by the donor to the IRS.

Gifts of Cash (including checks and credit cards)
Cash, checks and credit card payments are reported at full value as of the date received. Any authorized
person on behalf of the College may accept such gifts. Foreign denominated checks or currency will not be
accepted for immediate credit, but may be entered for collection and credited as of the date good funds are
received. Gold coins or other collectable currency will be considered as tangible personal property for
purposes of this policy.

PAYMENT PROCESSING FEES

On occasion, third-party payment processors (e.g., those that facilitate online transactions) may deduct
transaction fees from donor contributions. In these cases, the donor is credited for the full gift amount and
the College’s Controller is notified of said fees for any necessary accounting entries.

Gifts of Securities
          1) Marketable (Publicly Traded) Securities – These securities are counted at the average of the
             high and low quoted selling prices on the date the donor relinquishes ownership and control of
             the assets in favor of the College. If there are no sales of the listed security on the valuation date,
             but there were sales within a reasonable period before or after the valuation date, the value is the
             weighted average of the means between the highest and the lowest sales on the nearest date
             before and the nearest date after the valuation date. When ownership and control has been
             relinquished by a donor depends upon the method of delivery of the securities to the College
             (see Determining a Gift Date for details).
          2) Mutual Funds – Mutual funds are counted at the closing Net Asset Value (NAV) on the date
             the donor relinquishes ownership and control of the assets in favor of the College. In this case,
             ownership and control may shift when the mutual fund shares are transferred from the account
             of the donor at a broker to a new account established at the same broker in the College’s name.
          3) Partnership Interests, Non-Publicly Traded Stock, Restricted Securities, and Other
             Business Interests
               a) Restricted securities (also known as unregistered securities, investment letter stock, control
                  stock or private placement stock) are infrequently given or accepted as gifts because of the
                  difficulty in transferring ownership and determining fair market value.
               b) Gifts of partnership interests, closely held stock, restricted securities, or other business
                  interests, exceeding $10,000 in value, are reported at the fair market value placed on them by
                  a qualified independent appraiser as required by the IRS for valuing gifts of non-publicly
                  traded stock.
               c) Gifts of $10,000 or less, and approved by Institutional Advancement, may be counted at the
                  value determined by a qualified independent appraiser (including an independent CPA who
                  maintains the books for a closely held corporation or partnership) or at the per-share cash
                  purchase price of the most recent bona fide transaction involving such stock or partnership
                  interest (which must have occurred within the 12 months preceding such gift) or at the price
                  such stock is redeemed during the campaign period.




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Planned Gifts
A designated development officer and/or the College’s Controller provides Advancement Services with all
necessary information regarding the value of planned giving instruments (e.g., annuities and charitable
remainder trusts), as well as information regarding the appraised value of real property, personal property,
and gifts in kind. In general, per revised CASE standards of July 2003, deferred gifts should be reported
at discounted present value in accordance with existing Internal Revenue Service methodologies.
There is no longer a CASE-based face/market value reporting requirement.

        1) Irrevocable Life Income Gifts – Charitable Remainder Trusts and Gift Annuities (Current and
           Deferred)
            a) Campaign credit will be given for charitable remainder trusts only if the College’s interest in
               such trusts is irrevocable and verifiable. With respect to all life income arrangements,
               whether or not administered by the College, campaign credit shall be given only to the extent
               the College’s remainder interest is irrevocable.
            b) Charitable remainder trusts, gift annuities, and pooled income funds are counted at present
               value (PV) – typically equivalent to the amount the IRS allows as a charitable deduction – on
               all fundraising reports.
        2) Irrevocable Charitable Lead Trusts – Gift credit is given to the extent a charitable lead trust is
           verifiable and the College’s interest therein is irrevocable.
            a) Generally, although the College’s financial statements typically count lead trusts at present
               value, fundraising reports should treat each income payment as an outright gift.
        3) Life Insurance – To count a gift of life insurance, the College must be the owner and
           irrevocable beneficiary of the policy. If the College is the beneficiary but not the owner, only the
           actual value of realized death benefits is counted. If the College is the beneficiary and the owner,
           the value of realized death benefits constitutes a gain on asset disposition rather than a gift.
            a) Paid-Up Life Insurance Policies: Paid-up life insurance policies are counted at the cash
               surrender value (as identified in writing by the insurance provider) and reported as outright
               gifts.
            b) Partially Paid-Up Life Insurance Policies: Life insurance policies that are not fully paid-up on
               the date of contribution are counted at the cash surrender value (as identified in writing by
               the insurance provider) and reported as outright gifts. Subsequent premiums to be paid by
               the donor may be booked as pledges (at full aggregate payment value for a maximum of five
               years) or outright gifts. If premium payments are not passed through the College, proof of
               payment (with the payer name) should be forwarded to the College for receipting purposes.
            c) New and Term Policies: Premiums to be paid by the donor may be booked as pledges (at
               full aggregate payment value for a maximum of five years) or outright gifts. If premium
               payments are not passed through the College, proof of payment (with the payer name)
               should be forwarded to the College for receipting purposes. No value of any kind is given to
               estimated cash value growth.
        4) Bequests and Trusts – All amounts received by the College through bequests or pursuant to
           other testamentary plans are credited at the value received, provided that if such amount was
           previously credited for campaign purposes as an irrevocable expectancy, only such amount
           received in excess of the previously credited expectancy amount shall be counted as a new
           outright contribution.




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Gifts of Personal Property, Real Estate, and Gifts-in-Kind
        1) Real property (a.k.a. real estate or realty) is defined by the Council for the Advancement and
           Support of Education (CASE) as land, its natural resources, and any permanent buildings
           thereon. Personal property is defined as anything other than real property that is subject to
           personal ownership. The term “gift-in-kind” serves as a catch-all for ALL non-cash gifts,
           including real and personal property. All three gift types are valued in the same basic
           manner.
             a.   In-kind gifts are generally valued for internal reporting purposes at their educational discount
                  value (the value the College would have paid for the same items) or, if not available, their fair
                  market value. Educational discount value can be determined through consultation with
                  internal experts and/or the purchasing department.
             b. In-kind gifts valued at less than $5,000 are evaluated for internal reporting purposes by an
                independent appraisal; the donor (preferably with a receipt or other printed backup); a
                qualified, objective faculty/staff member of CCC; or (in the case of auction items) a winning
                auction bid.
             c.   In-kind gifts valued at $5,000 or more for which the donor is seeking a deduction are
                  counted at values provided by qualified independent appraisers, which are generally
                  compensated by the donor.
             d. In-kind gifts valued at $5,000 or more for which the donor is not seeking a deduction
                and/or for any other reason not employing an appraiser may be evaluated by a CCC-
                compensated appraiser for asset booking purposes.

        2) As of 1-1-85, the IRS requires charitable institutions to maintain the following information on all
           gifts of property valued at $500 or more: property location, purpose of donation (e.g., fund), and
           information on any subsequent sale. Should the College decide to sell or dispose of a gift valued
           at over $5,000 and reported by a donor on IRS form 8283 within a two-year period from the
           date of receipt, the College is required to complete and submit a corresponding form 8282 with
           the IRS stating date of disposition and value received. The College’s Controller tracks this
           information.
             a.   The IRS requires that an individual making a property gift in excess of $500 file a copy of
                  form 8283 with the IRS for deduction purposes. For gifts in excess of $5,000, the donor
                  must include a written appraisal verifying the value of the gift and a receipt of the gift from
                  the College. It is the responsibility of the donor – not the College – to obtain the appraisal.
                  IRS policy does not allow the receipting charity to become involved in the appraisal process.
        3) Gifts-in-kind should generally be coded to the same Campaign/Fund/GL to which restricted
           cash gifts would be credited for the purchase of a similar item.
        4) The dollar value of a gift-in-kind should not be detailed in the receipt letter.

Gifts of Service
The value of a person’s or organization’s time or service is generally not considered a charitable contribution
and is not countable, regardless of whether the individual assists as a volunteer or as a professional providing
a specialized service (e.g., accounting, legal work, consulting, or printing). Institutions may encourage
volunteers providing professional services to bill the institution for the service, accept payment from the
institution, and then make a gift to the institution of the same amount.




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The Financial Accounting Standards Board allows organizations to count some gifts of professional services
as assets on the books of the organization. In addition, Columbia College’s General Counsel has
determined that contributions of service by organizations normally engaged in the delivery of said
service (e.g., airlines donating travel, hotels donating rooms, etc.) are considered gifts for receipting
and internal reporting purposes. Generally, however, direct gifts of personal service have no tax deductible
advantage and consequently should not be receipted. Any questions about deductibility of gifts of service
should be referred to the individual’s tax advisor.

Sponsorships
Corporations and other organizations often give money to institutions to sponsor activities, events, or
projects and in return receive recognition on campus, at the event, or in accompanying publications. Most
corporate sponsorship dollars are fully countable, but the determining factor is whether the recognition
constitutes advertising. The IRS defines advertising in this instance as competitive pricing or product
information displayed as a result of the donation. If the recognition fits this definition of advertising, the
sponsorship is an exchange transaction, not a gift. Simple name or logo placement is not considered
advertising.


C3. Determining the Legal Donor
For tax deduction purposes, it is critical that only the legal donor be receipted for charitable contributions.
The following guidelines facilitate a determination of who this donor is. If in doubt, the check issuer should
be contacted directly for clarification.

Gifts From Individuals and Organizations
The legal donor is normally the entity that last had legal possession of the donated assets. In the case of
checks, the person or organization whose name appears on the face of a check is generally considered the
legal donor. The following guidelines clarify common areas of confusion:

        1) When a check is received from a business, the corporation or partnership is the legal donor –
           even if the entity’s proprietor or partner was responsible for securing the gift.
        2) When a check is received from a family foundation, the legal donor is the foundation – not the
           people who formed and/or operate the foundation.
        3) When a check is received from a community foundation, the legal donor is the community
           foundation – not the person or company who originally made a gift to the community
           foundation and/or requested payment be made to the component College.
        4) At Columbia College, if a gift is made by a husband and wife from a joint checking account,
           “legal credit” goes to the husband (unless the wife is considered the primary contact or “head of
           household”). The spouse is typically soft-credited.
In some cases, the writer of a check or transmitter of a gift is actually acting as an agent of the true legal
donor. Common scenarios include:
        1) Cashier’s checks – When a bank acts as an agent of the actual payor, the latter is considered the
           legal donor.
        2) Securities and real property – The person or organization in whose name the property is
           registered is considered the legal donor, even if the property is transmitted through a third party.



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        3) For checks drawn on joint checking accounts, and for securities and real property owned jointly,
           either or both of the owners may be considered the legal donor.

Gifts From Donor-Advised and Donor-Directed Funds
In some cases, individual gifts are made through foundations. To determine the correct gift source (individual
or organization), the institution must discover whether the gift was made through a donor-directed fund or a
donor-advised fund at the foundation. Below are the typical characteristics and proper gift source for each.

        1) Donor-Directed Funds – The individual making the direction is considered the legal donor:
             a) The donor sends an asset to a financial institution for investment and safekeeping.
             b) The assets remain in the name–and under the control of–the donor.
             c) The donor contacts the financial institution and directs it to issue a check in the name of the
                qualified nonprofit.
        2) Donor-Advised Funds (“DAFs”) – The DAF is considered the legal donor:
             a) The donor sends an asset to a tax-exempt organization (often affiliated with a financial
                institution or community foundation) as a gift to that entity.
             b) The asset is in the name, and under the control, of that entity.
             c) The donor contacts the DAF and advises it to make a gift to a qualified organization.


C4. Determining a Gift Date
Gift Dates for Receipting Purposes
The IRS does not require a “gift date” on acknowledgements/receipts issued to U.S. residents. IRS
Publication 1771, however, does suggest providing a “date received.” Some institutions, such as advancement
services benchmark Duke College, include only a processing date on receipts.

Suggested receipt language:

        “Please note that the date above reflects when we processed your gift, and does not imply the date your gift was
        made. While you should consult with your CPA or tax preparer to determine the tax consequences of this
        donation, the date you delivered or mailed your donation is generally recognized as the ‘gift date.’ The
        determination of the contribution date is entirely at your discretion.”

It is not the College’s responsibility to assign a date of gift. This responsibility lies with the donor when
claiming a deduction. Were the College to state a gift date on a receipt, it could theoretically be required to
produce evidence supporting that date during an IRS audit. Generally, such dates need only be stipulated for
gifts of securities.

Gift Dates for Booking Purposes
While donor receipts need not indicate legal gift dates, such dates are generally used to determine the fiscal
and calendar years to which contributions are booked at the College. In addition, matching gift forms may
also require the date of the matched gift. The “legal” date of any contribution may be simply defined as the
date the donor irrevocably relinquishes control of the property to the College. Contrary to popular


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misconception, check dates have absolutely no bearing on this determination (except insofar as they may help
pinpoint such a date absent more valid indicators). The following guidelines are used by the College to
determine “official” gift dates:

        1) U.S. Postal Service – For gifts of cash or securities delivered via USPS, the postmark is the gift
           date.
        2) Other Delivery Services – For gifts sent by means other than the U.S. Postal Service (e.g., UPS
           or Federal Express), the gift date is the date on which the cash or property arrives at the College.
        3) Physical Delivery – If cash or property is delivered to the College in person, the delivery date is
           the gift date.
        4) Credit Cards – Although interpretations of IRS guidelines differ, credit card gifts are generally
           deemed complete on the day the donor’s account is debited (i.e., the date the card is processed).
        5) Personal Property – Gifts of tangible personal property, no matter how delivered, are deemed
           complete upon official acceptance by the College.
        6) Real Estate – A gift of real estate is completed at the time a properly executed deed to the
           property is delivered by the donor to the College or the date the deed is recorded by the County
           Recorder of Deeds (or similar office), whichever is first.
        7) Securities – Unlike most other gifts, securities gifts may be completed in several ways that
           directly impact the time involved to effect the transfer of ownership. There are two possible
           ways of determining the gift date:
            a) The date the stock certificate is mailed by the USPS (using postmark date). However, stock
               certificates without an endorsement are not completed gifts. If the certificate (unsigned), and
               a properly executed stock power form are sent separately, the date on which the last of these
               documents is mailed defines the date of the gift.
            b) The date the stock is transferred to the College by the donor’s agent or cooperating
               corporation. This is NOT necessarily the date the donor directed his/her broker to transfer the securities.


C5. Determining a Gift Restriction Category
FASB 116/117 indicates that all contributions to non-profits must be classified as unrestricted, temporarily
restricted, or permanently restricted based on donor-initiated designations.

        1) Annual Unrestricted – Coded to “General Admin Gen Acct,” these gifts have no donor-
           imposed limitations and are freely spendable by the College.
        2) Other Unrestricted – These gifts, coded to numerous Funds, are considered unrestricted by
           FASB standards but temporarily restricted by CASE standards. Gifts restricted to a specific
           department (e.g. Theater) are considered “Other Unrestricted” if the department has some
           discretion over the end use of the funds.
        3) Temporarily Restricted – Temporarily restricted gifts are subject to donor-imposed restrictions
           that will be met either by actions of the College or the passage of time. Examples include multi-
           year grants for specified operating/capital purposes (released from restriction in the year the
           grant is intended to be used) and operating grants for programmatic purposes (released from
           restriction when the expenses associated with the program are incurred).
        4) Permanently Restricted – Permanently restricted gifts are subject to donor-imposed
           restrictions that stipulate that they be maintained permanently by the College, but permit the


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             College to expend part or all of the income derived therefrom. The College’s permanently
             restricted assets consist of endowment principal cash gifts and pledges.
        5) Annually Spendable – Annual Unrestricted and Other Unrestricted gifts are both considered
           “annually spendable.”

Restricting Unrestricted Gifts
The doctrine “only the donor can restrict” has been repeatedly emphasized at CASE/NACUBO seminars on
FASB 116/117. An institution may use an unrestricted contribution for any purpose, but generally may not
record it in a restricted account, as such treatment implies a donor restriction. In other words, unrestricted
money can be designated for use in any area, but should not be recorded as an asset of the Temporarily or
Permanently Restricted Funds. Quasi-endowments can be categorized as Unrestricted or Temporarily
Restricted, but not as Permanently Restricted.

        “FASB 116 ... requires that contributions be classified as either unrestricted, temporarily
        restricted, or permanently restricted revenues as stipulated by the donor. If the donor does
        not explicitly state a restriction, the contribution shall be classified as unrestricted.”
        (CASE/NACUBO Advisory on FASB Standards 116 & 117)

The primary purpose of FASB 116/117 was to prevent nonprofits from hiding unrestricted gifts in
endowment funds.


C6. Appeal Crediting
Whenever possible, gifts should be credited to the Appeal that actually generated the gift – even if appeal and
payment occurred during different fiscal years.

If a pledge payment is made through a vehicle (e.g., BRE) provided via a subsequent Appeal, the payment
should still be credited to the original Appeal (i.e., the Appeal that generated the pledge). If it is unclear
whether this payment is intended to cover an existing pledge (e.g., it may be an additional gift legitimately
generated by a later Appeal), a member of the Development staff will consult the donor and/or make a
crediting decision.


C7. Gift Processing Procedures
Transactions Tracked by Institutional Advancement
Institutional Advancement tracks:

        •    All gift revenues,
        •    Quid pro quo revenues tied to gifts (e.g., the non-deductible portions of partially tax-deductible
             ticket sales),
        •    Non-gift revenues (e.g., fully non-deductible ticket sales and auction purchases) associated with
             selected events (typically those with a strong development/cultivation component),
        •    All competitive grant revenues,



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        •   Contract revenues generated directly or indirectly through Institutional Advancement efforts,
            and
        •   Other non-gift revenues deemed critical for tracking in tandem with other revenues tracked by
            Institutional Advancement (e.g., Photo Museum purchases).

The abovementioned non-gift/non-grant revenues are tracked for the purposes of:

    1) Better assessing IA performance and
    2) Facilitating the centralization of critical shadow databases containing multiple revenue streams.

These revenues are either coded to “P-Funds” (non-gift) or marked with a Gift Code of “Contract Income”
to differentiate them from regular gift income.

Gift Delivery to Institutional Advancement
While every effort should be made to ensure that mass-solicited gifts are mailed directly to Institutional
Advancement, contributions are often delivered to other College personnel. Individuals receiving
contributions (including cash, pledges, grants, and grant-related contract revenues) outside Institutional
Advancement are responsible for forwarding all payments and backup materials to Advancement Services
within 48 hours. To ensure timely processing, the following information should be included in each gift
delivery:

        1) An indication of each donor’s intended gift restriction (e.g., Dance Season, Dance Dep’t General
           Account, etc.) if not clearly detailed on supporting documentation. Please note that only the
           donor can restrict a gift; such restrictions must be explicitly communicated by him/her.
        2) Full donor name, including salutation and gender if ambiguous.
        3) If the donor is an organization, the full contact name (including salutation and gender if
           ambiguous), position, and title.
        4) Donor’s complete mailing address (and an indication of whether this address is home or
           business).
        5) Copies of any acknowledgements mailed to the donor.
        6) A notice of any contract income or other non-philanthropic revenues included in the delivery.
           (These typically do not require receipts.)
        7) In the case of gifts in kind, an official Gift in Kind Form (inclusive of the information requested
           above).
        8) In the case of grants, both the award letter and the grant proposal must be provided (preferably
           in PDF format) before the award can be recorded. (These are attached electronically to
           constituents’ database records.)

Gift Sorting and Distribution
        1) The Advancement Services Data Associate opens all general gift mail and paperclips the
           collateral for each gift in the following order, front to back: check, letter from donor, other
           documentation, envelope.
        2) During the gift sort and/or during gift entry, all paperwork is screened for actionable items (e.g.,
           address changes, requests for anonymity, etc.)



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             a) Account Updates – Demographic updates (e.g., address changes) and requests for anonymity
                are flagged for data entry
             b) Planned Gifts – Copies of pertinent materials are delivered to a designated Development
                staff member
        3) Also during the sort, all checks and backup materials are copied and readied for distribution as
           follows:
             a) One (1) copy for Institutional Advancement batch files
             b) One (1) copy for Institutional Advancement prospect files (as needed)
             c) One (1) copy for the Controller’s Office
             d) Copies for assigned development officers (as needed)

Gift Processing
It is the responsibility of the Advancement Services unit of Institutional Advancement to maintain complete
and accurate records of all gifts to the College, including cash, pledges, securities, trusts, insurance policies,
real estate, and other gifts-in-kind. Information is coded to comply with current Counsel for the
Advancement and Support of Education (CASE) and Voluntary Support of Education (VSE) reporting
standards.

        1) Gift entry is generally prioritized by dollar amount. Large gifts and those from trustees are
           expedited; smaller gifts may be processed up to 48 hours following delivery.
        2) Daily gift totals are proofed and reconciled by cross-checking batch validation reports against
           manual check totals and daily gift tracking reports.
        3) Gift reports (batch validation and posting reports) and copies of backup materials are delivered
           to the Controller daily, generally after 4:00.
        4) Checks and deposit slips are delivered to the College Cashier, generally after 4:00.
        5) Standard turnaround time for gift receipting is 48 hours.
        6) All unprocessed checks, cash, and other financial instruments are stored discretely in a locked
           filing cabinet during non-working hours.

Payroll Deductions
Many of the College’s employees contribute to the College via automatic payroll deductions. Although these
deductions are acknowledged at the time of pledge (if the employee provides a payment schedule and
termination date), and processed bi-monthly on an as-received basis, many are receipted only at year-end. (See
Gift Receipting section for more information.)

In Winter 2004, Institutional Advancement began to promote the use of “open-ended” payroll deduction
forms (i.e., payment agreements with no termination date). Although not bookable as pledges, these
agreements require no renewal commitment and often remain active for the entire working life of the
employee.

Gift Filing
Copies of all checks, other payment instruments, and related correspondence become part of the College’s
permanent gift files.


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        1) Two copies of the following documents are made. Each set (including the originals) are stapled
           in this order:
            a) Acknowledgement letter (if applicable),
            b) Payment instrument (check, money order, etc.),
            c) Any donor collateral accompanying the gift, and
            d) Original envelope (for postmark) – no copies necessary; only original is retained
        2) Originals are sorted by batch. The most recent 18 months of batches are stored in the
           Advancement Services area for easy reference; older batches are archived in labeled boxes.
        3) The first set of copies is distributed to the Controller’s Office on a nightly basis with batch
           processing reports.
        4) The second set of copies is hard-filed in constituent folders (if these folders exist).
        5) Standard receipts are stored electronically in a centralized receipt repository on the College’s
           computer system.

File Creation
Hard files, or “Prospect Files,” are created for donors and prospects meeting one or more of the following
qualifications:

        •   Trustee status (current or former)
        •   President’s Club member (current or former)
        •   More than one gift
        •   At least one contribution of $500 or more

FILE CREATION PROCESS

The Data Associate creates new hard files every Tuesday and Thursday. Documentation for new files is
placed in the “New Hard Files” holding bin until such time as the files are created.

        1) Run “Hard Files Needed” Export for selected gift batches. This generates a list of accounts that
           meet the qualifications for hard files.
        2) Merge exported list to labels/tabs for new folders
        3) Globally add new Hard File Status Attributes to records.
                 a.   Base Global Add on “* Hard Files Needed” Query
                 b. Choose appropriate Attribute description (e.g., Standard Files versus Trustee Files)

FILE MAINTENANCE

        1) All gift materials and communications with constituents (with the exception of mass mailings)
           should be filed within three business days of receipt.




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                 a.   The Data Associate maintains a “to be filed” receptacle for materials originating from
                      throughout Institutional Advancement. He or she is responsible for ensuring that all
                      materials are filed in a timely manner.


C8. Gift Receipting
Barring extenuating circumstances (e.g., incomplete gift information), Advancement Services mails a
letter/receipt to each donor within 48 hours of gift reception. This letter/receipt functions as a legal receipt
and bears the pre-printed signature of the Annual Fund Director. All legal donors (see “Determining the
Legal Donor”) receive a receipt, regardless of gift amount.

Substantiation and Disclosure (i.e., Receipting) Requirements
Two general rules guide substantiation and disclosure requirements for federal income tax return reporting
purposes:

        1) The donor is responsible for obtaining a contemporaneous written acknowledgment from a
           charity for any single contribution of $250 or more before he/she can claim a charitable
           contribution on a federal income tax return.
             a) An organization can provide either a paper or an electronic copy of a receipt, such as via an
                e-mail addressed to the donor.
             b) Separate contributions of less than $250 need not be aggregated for the purposes of this
                requirement. Each payment is considered a separate contribution.
        2) The charitable organization is required to provide a written disclosure to a donor who receives
           goods or services in exchange for a single payment in excess of $75 (including both the gift and
           non-gift components).

Required Receipt Components
        1) Name of organization
        2) Amount of cash contribution
        3) Description (but not the value) of non-cash contribution
        4) Statement that no goods or services were provided by the organization in return for the
           contribution, if that was the case
        5) Description and good faith estimate of the value of goods or services, if any, that an organization
           provided in return for the contribution
             a) A written disclosure must inform a donor that the amount of the contribution that is
                deductible for federal income tax purposes is limited to the excess of money (and the fair
                market value of property other than money) contributed by the donor over the value of
                goods or services provided by the organization

Contemporaneous Receipting Requirement
A donor cannot claim a tax deduction for any single contribution of $250 or more without a
contemporaneous, written acknowledgment (receipt) of the contribution. For the written acknowledgment to



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be considered contemporaneous with the contribution, a donor must receive the acknowledgment by the
earlier of:

        1) The date on which the donor actually files his or her individual federal income tax return for the
           year of the contribution, or
        2) The due date (including extensions) of the tax return.

If no goods or services are received in return for a contribution, it is important (for income tax purposes) that
the donor’s receipt indicate this. In other cases, a donor may only take a contribution deduction to the extent
that his/her contribution exceeds the fair market value of the goods or services received in return for the
contribution; therefore, donors need to know the value of the goods or services.

IRS Safe Harbor Rules for “Insubstantial” Gifts to Donors
IRS Safe Harbor Rules state that donors need not reduce their charitable deductions when they receive small
items or benefits of “insubstantial” value. Insubstantial goods or services a charitable organization provides in
exchange for contributions do not have to be described in the acknowledgment. Goods and services received
in exchange for contributions made in tax year 2007 are considered insubstantial if:

        1) The fair market value of the benefits received does not exceed the lesser of 2% of the payment
           or $89, OR
        2) The payment is at least $44.50, the only items provided bear the organization’s name or logo
           (e.g., calendars, mugs, or posters), and the cost of these items is within the limits for “low-cost
           articles,” which is $8.90. Free, unordered low-cost articles are also considered to be insubstantial.

For more information refer to IRS publications 1771 and 526, as well as Internal Revenue Bulletin 2005-70
(“Rev. Proc. 05-70”).

Membership Fees and Benefits Exceptions
Donors may be able to deduct membership fees or dues paid to qualifying (i.e., charitable) organizations.
However, only the amount exceeding the fair market value of benefits is deductible.

An annual membership benefit is considered to be insubstantial if it is provided in exchange for an annual
payment of $75 or less and consists of annual recurring rights or privileges, such as:

        1) Free or discounted admissions to the charitable organization’s facilities or events
        2) Discounts on purchases of goods or services from the organization
        3) Preferred access to goods or services
        4) Free or discounted parking
        5) Free or discounted admission to member-only events sponsored by an organization, where a
           reasonably projected per-person cost (excluding allocated overhead) is within the “low-cost
           articles” limits published by the IRS

Example: If a charitable organization offers a $75 annual membership that allows free admission to all of its
weekly events, plus a $20 poster, a written acknowledgment need only mention the $20 value of the poster,
since the free admission would be considered insubstantial.




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Payroll Deductions
When a donor makes a single contribution of $250 or more by payroll deduction, the donor may use both of
the following documents as the written acknowledgment obtained from the organization:

         1) A pay stub, Form W-2,Wage and Tax Statement, or other document furnished by the employer
            that sets forth the amount withheld by the employer and paid to a charitable organization, and
         2) A pledge card that includes a statement to the effect that the organization does not provide
            goods or services in consideration for contributions to the organization by payroll deduction.

IRS publications 1771 and 526 indicate that such gifts may be itemized on consolidated receipts. However,
these same publications also state that each payroll deduction amount is treated as a separate contribution for
purposes of the standard $250 acknowledgement threshold. Due to this ambiguity, Advancement Services
has adopted the industry standard practice of issuing individual receipts for each payroll deduction
of $250 or more and itemizing others on calendar year-end consolidated receipts.

Note that donors making a *single* payment/gift via payroll deduction should be acknowledged and receipted in the usual
manner – the itemization process mentioned above only applies to donors with multiple payments.

Electronic Funds Transfers
Non-payroll EFT contributions are receipted in a manner identical to payroll deductions.

Unreimbursed Expenses
If a donor makes a single contribution of $250 or more in the form of unreimbursed expenses (e.g., out-of-
pocket transportation expenses incurred in order to perform donated services for an organization), the donor
must obtain a written acknowledgment from the organization containing:

         1) A description of the services provided by the donor
         2) A statement of whether or not the organization provided goods or services in return for the
            contribution
         3) A description and good faith estimate of the value of goods or services, if any, that an
            organization provided in return for the contribution

Gifts From Married Couples
When gifts are made by married couples, “legal credits” and “soft credits” are allocated as indicated in the
Determining the Legal Donor section. Receipts, however, are issued in both spouse’s names (unless the
couple requests otherwise).


C9. Matching Gift Processing
Many corporations will allow a portion of their corporate philanthropy to be directed to higher education
institutions by matching employee contributions. Matching gifts may or may not be restricted, depending on
the wishes of the employee and/or the matching corporation. A designated gift processor in the Office of
Institutional Advancement is responsible for processing all matching gifts.



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        1) Matching gift expectancies (less accurately referred to as “matching gift pledges”) are recorded
           and dated upon the College’s reception of a completed matching gift form from the donor.
        2) To maintain consistency across fiscal years and satisfy donor expectations, donors are recognized
           (i.e., in the Annual Report) for matching gift expectancies rather than matching gift payments –
           unless an expectancy is never established (e.g., in the absence of a matching gift form). In these
           cases, the matching gift payment is entered as an outright gift and soft-credited to the donor.
        3) Matching gift expectancies are not pledges, and should never be counted as such. Campaign
           tracking reports only recognize matching gift payments, which are treated as outright gifts.
             a) The College’s Controller does not book outstanding matching gift expectancies as
                receivables. To properly reconcile with the Controller, these expectancies must generally be
                excluded from pledge totals.
        4) Matching gift payments are coded as Unrestricted unless otherwise specified by the matching gift
           company.
        5) Matching gift reminders are mailed twice annually, in April and October, for all expectancies
           outstanding for at least 90 days.


C10. Gifts Related to Special Events
Quid Pro Quo
Care must be taken to determine which portions of ticket purchases constitute gifts versus quid pro quo.
Receipts and promotional literature such as registration forms must include statements concerning the tax-
deductibility of the amounts paid for attendance or participation. These statements include the fair market
value of the ticket(s) and clarify that only the amount paid above that amount is a charitable contribution.

Non-attendance at an event does not automatically permit full deductibility of the admission price. However,
if the donor explicitly declines a benefit (e.g., a ticket) prior to the event, quid pro quo is nullified and the
amount paid is receiptable as a deductible contribution.

Auctions (Draft 4-5-05)
Winning Bidders

A donor who purchases an item at a charity auction may generally claim a charitable tax deduction for the
excess of the price paid over its fair market value (“FMV”). These purchases may therefore be receipted by
Institutional Advancement, if eligible, in the same manner as tickets, memberships, and other goods/services
with quid pro quo components.

A donor can claim no deduction unless, at the time of the auction, they know the amount by which their
winning bid exceeds the item’s FMV. If tax deductibility (and thus auction receipting) is a critical element of
the fundraising initiative, it is strongly suggested that the event manager publish and distribute a catalog or list
providing good faith value estimates for all auction items.

It is sometimes impossible to establish the FMV of one-of-a-kind items (often, in practice, marked
“priceless”). In these instances, the IRS may hold that the FMV equals the purchase price – leaving no tax
deductibility and, hence, no compelling reason to receipt.




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Receipts for most contributions involving quid pro quo must (per IRS guidelines) detail the quid pro quo and
its value. Therefore, to prevent donor confusion and unnecessary administrative effort, Columbia College
Chicago receipts are generally not issued to winning bidders unless:

        1) A FMV has been estimated “in good faith,”
        2) The winning bid exceeds this FMV, and
        3) The bidder knows, at the time of the auction, the amount by which their winning bid exceeds the
           item’s FMV.

In cases where receipts are inappropriate, it is suggested that acknowledgement/thank-you letters containing
no “receipt-like language” (e.g., mentions of tax deductibility, quid pro quo, etc.) be issued by the beneficiary
department, Vice President for Advancement, and/or President per standard stewardship protocol.

Donors of Auction Items

Donors are generally not entitled to claim a FMV charitable deduction for a contribution of appreciated
property to the charity that will later be sold/auctioned. A donor’s charitable deduction in this situation is
generally limited to his/her tax basis in the contributed property. However, since Columbia College receipts
for gifts-in-kind make no mention of value, this has no impact on gift processing.

Under current law, artists who donate self-created works (as is often the case with auction items) are only
allowed to deduct the cost of supplies such as canvas, pen, paper and ink. Again, since Columbia College
receipts for gifts-in-kind make no mention of value, this has no impact on gift processing.

It is important to note that tax deductibility is not necessarily directly correlated with the value booked by
Columbia College for accounting purposes. For example, although an artist might only deduct the cost of
supplies for contributed artwork, this artwork would still generally be booked at FMV by the College.

Auction items valued at more than $5,000 are treated in the same manner as other gifts-in-kind, and must be
valued by a qualified appraiser for internal booking purposes. (See Columbia College’s Gift In Kind Form for
more information regarding appraisal requirements.)

Coordination With Institutional Advancement

Please remember to review any auction plans with your Institutional Advancement liaison prior to soliciting
items or otherwise promoting the event. IA personnel can often offer resources and operational suggestions
to improve auction performance and streamline gift administration.

For More Information

http://www.irs.gov/charities/charitable/article/0,,id=123204,00.html


C11. Pledges and Pledge Payments
Pledges of cash or cash equivalents should be made in writing for a specific dollar amount to be paid
according to a fixed schedule. The payment period for any given pledge should not exceed five years.
However, pledges made during a campaign – regardless of payment period – may be counted in their entirety
toward said campaign.




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Permissible Pledge Payments
        1) Gifts initiated by an individual through a donor advised fund or a foundation (even a family
           foundation) may not be used to pay down the individual’s pledge, even if the individual receives
           soft credit. These donors must remain at “arms length” from the influence of third parties
           regarding gift-making decisions.
             a) In some cases, what a donor refers to as a “family foundation” may actually constitute a
                general family fund consisting of a glorified checking account – not an established
                foundation or charitable fund as defined by the IRS. Thus, the donor may accept benefits
                for the gift and use it to pay off a pledge. Research is often required to make this
                determination. If uncertain, the gift should be treated as a foundation gift.
        2) Gifts initiated by an individual through a corporation or other for-profit entity may be used to
           pay down the individual’s pledge if so directed by the corporate donor, though the corporation
           or for-profit entity is still hard credited with the gift. (The individual may be soft credited.)
             a) Corporate matching gifts may be applied against an individual’s pledges in the same manner
                as other corporate gifts as long as the match is not made by a corporate foundation and/or
                the company’s matching gift guidelines expressly permit.
        3) Gifts initiated by one individual may be used to pay down another individual’s pledge if so
           directed by the donor. The donor receives hard credit for the gift, though the beneficiary may
           receive soft credit.
        4) Gifts initiated by an individual through the United Way may be used to pay down the individual’s
           pledge, though the United Way receives hard credit. (The individual may be soft credited.)

Correcting for Impermissible Pledge Payment Attempts
Donors will occasionally attempt to pay down personal pledges with payments from foundations and donor
advised funds (DAFs). While this is not allowable, the payment can be accepted if the donor agrees to the
following adjustment procedure:

        1) The original pledge is adjusted or written off and replaced with a new pledge (reduced by the
           payment amount).
        2) The gift is entered, hard credited to the legal donor (the foundation or DAF), and soft credited
           to the individual.
        3) The donor signs a new pledge agreement reflecting the adjusted amount.

The donor may also request that the pledge be written off entirely, while still agreeing “unofficially” to direct
future foundation or DAF payments to the College.

Pledge Dating
Pledges are dated and credited to the Campaign on the legal gift date of the pledge (see “Determining a Gift
Date”), regardless of any anticipated pledge payment dates.

Pledge Reminders




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Pledge reminders are mailed on the first business day of each month for all pledge payments due (or overdue)
that month. Reminders are not generated for pledges made within the preceding 30 days. All pledges,
including those secured through telemarketing efforts, are subject to this policy.

Pledge reminders are tracked as Appeals in Raiser’s Edge.

Pledge Write-Offs
Please refer to Appendix B for the College’s Pledge Write-Off Policy.

Drawdown Grants
For administrative simplicity, grants consisting of “drawdown” funds are coded as pledges, with each
drawdown coded as a pledge payment. The College’s Controller proactively notifies Advancement Services
whenever drawdowns are made.




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                       Prospect Management
Columbia College uses Raiser’s Edge to manage the flow of prospects through the cultivation cycle and the
flow of specific gift solicitations through various proposal stages. Notes, Actions, and Proposals are used by
fundraisers and others throughout the College to monitor and facilitate these flows.


D1. Coordination of Solicitations and Prospect Clearance
        1) Per the College’s Fundraising Policy, College departments must coordinate all cultivation and
           solicitation through Institutional Advancement. Mailing lists, labels, and reports should not be
           distributed outside Institutional Advancement for such purposes without the explicit consent of
           an Institutional Advancement director.
            a) Generally, Institutional Advancement runs global solicitations for Columbia College in the
               Fall and assists with department-specific fundraising efforts in the Spring.
        2) The following constituent segments are typically excluded from mass solicitations:
            a) Prospects assigned to development officers
            b) Prospects with proposals pending
            c) Prospects coded with applicable solicitation restrictions (e.g., “Do Not Solicit,” “Special
               Handling,” etc.)
            d) Trustees, deceased, and “lost” constituents
        3) Solicitation clearances (for major prospects and asks of $1,000 or more) are effectively tracked
           via Proposal records embedded in the respective prospects’ records, since the concrete
           solicitation plans required for such clearance are recorded and tracked as Proposals.

Prospect Clearance
Prospect clearance mechanisms are used to ensure that the right prospects are asked for the right gifts at the
right times – and to prevent internal competition that results in sub-optimal institutional revenues. The
following procedures represent the “core” of clearance at Columbia College:

        1) College Centers and Departments work with Advancement Services personnel to establish and
           maintain segment codes (“Attributes”) on their constituents’ Raiser’s Edge accounts.
                 i.    One Attribute is generally used as a “blanket” code to mark all constituents associated
                       with a specific center or department. Others may be used as needed.
                ii.    Raiser’s Edge users have rights to add their own Attributes (e.g., “CJE”) and Attribute
                       Descriptions (e.g., “Single Ticketholder”) to legitimate accounts. In addition, users
                       generally have rights to modify Attribute Description (segment) tables associated with
                       these Attributes.
        2) Institutional Advancement produces and distributes weekly “Upcoming Initiatives Reports” to
           fundraisers College-wide for review.




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             a.   These reports list upcoming mailings and events (aka “Appeals”) for which some
                  center/department donors and prospects may be targeted.
             b. Upon receiving the Upcoming Initiatives Report, College personnel run their own custom-
                coded “Appeal Target Reports.” These reports prompt users for an Appeal name (included
                in the Upcoming Initiatives Report) and list everyone targeted for that Appeal, with the user
                department’s prospects flagged.
                  i.     Note: Appeal Target Reports are only as accurate as the segment codes (aka
                         “Attribute” codes) in constituents’ accounts – the codes by which users’ prospects are
                         flagged.
        3) Fundraisers across the College may request that Institutional Advancement mark sensitive
           records with Solicit Codes such as “CBMR Only,” “Asian Arts Only,” etc. (This option is
           available only if the constituent has no known affinity with another College center or
           department.)
        4) Prior to making an individualized “ask,” fundraisers should check the following Raiser’s Edge
           fields for potential conflicts (in addition to adhering to the Prospect Clearance section of the
           College’s Fundraising Policy):
             a.   Center/program-specific Attributes (segment codes)
             b. Assigned solicitors (Relationships tab)
             c.   Prospect notes (Notes tab)


D2. Notes
The main Notes tab, also known as the “notepad,” serves as the primary repository for information from
development officers and others with an intimate knowledge of and/or contact with constituents. Other
more specialized Notes sections are designed to cover specific topics, including education, business
affiliations, relationships, gifts, actions, and events.

MAIN “NOTES” TAB

This tab, the primary repository for constituent notes, is a standalone tab adjacent to the Appeals tab on the
constituent record. Note that notepads are not intended for tracking general mailings, invitations,
appeals, etc. – all mass communications are tracked in the Appeals tab.

The accuracy, descriptiveness and proper classification (by Type) of notes are critical, as users may wish to
run queries based on notepad content.

Note Types for general use include:

        1) Prospect Interaction Notes – General notes related to substantial College interactions with
           constituents (personal visits, phone calls, e-mails, etc.) The author may wish to clarify the
           communication method (face-to-face, phone, e-mail, etc.) within the text or Note Description.
                  a.   Prospect Interaction notes need not be “broken out” into other Note types (e.g.,
                       Biographical Information, if provided during a prospect visit). However, notes not
                       obtained during a direct constituent interaction should generally be recorded in these
                       other categories.




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                 b. The “bare bones” details of constituent interactions (time, place, method, etc. but not
                    trip notes) should also be recorded via “Actions” for tracking and reporting purposes.
        2) Biographical Information – General data related to family members, involvement with non-
           professional organizations, career information, professional affiliations, accomplishments,
           relationships, education, etc.
        3) Cultivation Strategy – Details surrounding planned cultivation strategies and recommended
           next steps. Accounts should contain no more than one Cultivation Strategy note, which is
           updated as needed.
        4) Correspondence - Content – Text from constituent correspondence can be pasted into these
           notes.
        5) Financial Advisor Info – Information concerning stock brokers, estate planners, etc. associated
           with the donor.
        6) Special Handling Instructions – Any special guidelines for interacting with this constituent.
        7) Old Notes – Miscellaneous debris from the College’s old database system.
        8) Other – Notes not falling clearly into any of the above types.

Note Types for Prospect Research’s exclusive use include:

        1) * CCC Relationship Summary – Official consolidated record of constituents’ relationships
           with the College.
        2) * Career History – Official consolidated record of career moves, professional positions, etc.
        3) * Biographical – Nonprofessional - Official consolidated record of nonprofessional
           biographical text.
        4) * Family Biographies – Brief biographies of important family members.
        5) * Foundation Profile – Brief profile of foundation(s) associated with the constituent.
        6) * Awards/Honors – Official consolidated record of known awards and honors received from
           all organizations.
        7) * Speaking Engagements – Official consolidated record of all known speaking engagements.
        8) * Publications – Official consolidated record of authored materials (articles, books, white
           papers, etc.).
        9) * Miscellaneous Research Notes – Any significant notes or qualifiers that do not fall cleanly
           into another field or section.
        10) * Research Sources – Data source info; for reference by prospect researchers.
        11) ** Trustee / Hon Deg Candidate Justification – One-paragraph bio in defense of trustee
            and honorary degree candidacy; appears on Honorary Degree and Trustee Candidate reports.
        12) ** Event Attendee Note – One-paragraph bio for use on event attendee reports.

Note Types for general administrative purposes include:

        1) ** Harris Class Notes – Class Notes imported from the Harris Online Community.
        2) ** Harris Personal Highlights – Personal Highlights imported from the Harris Online
           Community.



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ACTION NOTES (ACTIONS TAB; ATTRIBUTES/NOTES TAB OF SPECIFIC ACTION RECORD)

All personal notes (i.e., “notes to self”) pertaining to the Action in question. Any significant details (e.g.,
trip/phone notes that others might wish to reference) should be entered in the main “Notes” tab.

EDUCATION NOTES (EDUCATION BUTTON ON BIO1 TAB)

All notes pertaining to the character of the school or degree in question; not necessarily constituent-specific
(those notes should be entered in the main “Notes” tab). Generally for use only by Prospect Research and
Advancement Services personnel.

BUSINESS NOTES (BUSINESS BUTTON ON BIO1 TAB)

All notes pertaining to the character of the business or organization in question; not necessarily constituent-
specific (those notes should be entered in the main “Notes” tab). Generally for use only by Prospect Research and
Advancement Services personnel.

RELATIONSHIP NOTES (RELATIONSHIPS TAB; NOTES TAB OF SPECIFIC RELATIONSHIP
RECORD)

All notes pertaining to the character of the relationship in question. These notes should also be entered in the
main “Notes” tab. Generally for use only by Prospect Research and Advancement Services personnel.

GIFT NOTES (GIFTS TAB; MISCELLANEOUS TAB OF SPECIFIC GIFT RECORD)

All notes pertaining to the character of the gift in question, including descriptive details of planned gifts and
gifts-in-kind. Also used to house information regarding edited, re-imported, and adjusted gifts. Generally for use
only by Prospect Research and Advancement Services personnel.

Note Types include:

         1) Acknowledgements/Receipts
         2) Gift-in-Kind/Property Description
         3) Securities Information
         4) Transfer/Delivery/Payment Information
         5) Other Gift Details

EVENT NOTES (EVENTS TAB; ATTRIBUTES/NOTES TAB OF SPECIFIC EVENT RECORD)

All notes pertaining to the planned event-specific treatment of this constituent (e.g., special seating, dietary
requirements, etc.). Any information with broader implications (e.g., cultivation strategies, actual interaction,
etc.) should also be recorded in the main “Notes” tab. Generally for use only by event managers.


D3. Actions (General Use)
Actions are used solely to indicate that some kind of activity has transpired – not to track the “content” or
details of that activity (which are recorded in the main Notes section). Such activities include phone calls,
meetings, and other tasks associated with prospect cultivation, grant writing/admin, and other development



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work. Action records help development officers assess how much “work” has gone into a specific account,
and can help guide future cultivation strategies.

Action records may also be configured to function as ticklers (which display on the user’s Raiser’s Edge
Homepage and/or Outlook in accordance with User Options and Action settings).

        •   Actions are NOT used to track mass communications (e.g., annual fund mailings) – Appeal
            Codes serve this purpose.
        •   Actions are also not used to house extensive Notes – these are recorded in the Notes tab of
            the constituent’s account, often in conjunction with an Action. For example, a prospect visit
            would be recorded as a “Meeting” Action, and any “trip notes” from the visit would be recorded
            separately in the main Notes section.

The following fields are generally populated in an Action record:

CATEGORY

Raiser’s Edge’s Action Categories (Phone Call, Meeting, Mailing, E-Mail, and Task/Other) define the
medium of the activity.

SOLICITOR

The name of the person responsible for the implementation of the action is recorded in the Solicitor field,
regardless of who actually records the Action record. Examples:

        •   The signatory on a letter (regardless of who actually wrote or mailed the letter)
        •   The person scheduling a visit (for Actions related to the scheduling activities)
        •   The person making a visit (for Actions related to the visit itself)
        •   The person responsible for work scheduled via a Reminder in the Action

ACTION DATE

Date on which the Action occurred or is scheduled to occur. Entered at the time the Action is originally
recorded.

ACTION TYPES

Action Types define the character of the communication or action. In priority order:

        1) Solicitation – An individual gift solicitation, regardless of medium.
        2) Initial Prospect Contact – First direct interaction with the prospect, regardless of medium.
        3) Cultivation-General – Interactions with prospects that ultimately move them toward giving.
           Most prospect-related Actions fall into this category.
        4) Gift Acknowledgement – Customized acknowledgements for gifts, generally signed by the
           President, VP for Advancement, or (less frequently) a development officer.
        5) Pledge Reminder – Customized pledge reminders, usually created and delivered by a
           development officer. (Standard reminders are tracked with Appeal codes.)



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        6) Birthday Card – Birthday cards mailed to key prospects on a monthly basis.
        7) PC Welcome – Welcome letters to first-time President’s Club members. (Used exclusively by
           Constituent Relations personnel.)
        8) Grant Work – Any interactions with grantors concerning grant proposals or administration.
        9) Admin/Management – Prospect/volunteer interactions related to the administration or
           management of College activities.
        10) Account Update Reminder – Reminders to update account information (e.g., mailing
            addresses) on specific future dates. (Used primarily by Advancement Services personnel.)

AUTO REMIND / NOTIFY (OPTIONAL)

Used to Set reminders (“ticklers”) to implement future actions. These ticklers appear on the Raiser’s Edge
homepage, Outlook, or both depending on the options you select.


D4. Proposals
Proposal tracking, or “ask management,” allows for the real-time tracking and reporting of expected
solicitations, anticipated gifts, and proposal outcomes on a Fund- or project-specific basis. Proposal records
are recorded for ALL planned major asks – those involving grants as well as individual major gifts. CFG
personnel and assigned prospect managers are responsible for ensuring that Proposals are recorded in a
timely manner, though they may be data entered by individuals outside of Institutional Advancement.

Drafts of actual proposals and award letters are attached to prospect records at the time of award.

Proposals fields are found in the Proposals section of the Prospect Tab. The following fields should be
populated for each Proposal record:

        •   Name – Name of proposal
        •   Status – Stage of proposal
                 o   01 – Letter of Intent
                 o   02 – In Development
                 o   03 – Pending
                 o   04 – In Revision
                 o   05 – Accepted
                 o   06 – Rejected
                 o   07 – Proposal Aborted
        •   Reason – Type of proposal
                 o   Grant Proposal – For grant proposals
                 o   Personal Ask – For major non-grant gift asks targeted at individuals and organizations
        •   Purpose – General purpose of requested funds
                 o   Academic Programs



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                 o   Scholarships
                 o   Sponsorships
                 o   Theatrical Productions
                 o   Exhibitions
                 o   Public Outreach
                 o   Research
                 o   General Operating
                 o   Capital Project
                 o   Other
        •   Type of Gift – Usually “Cash” for personal asks
                 o   Cash
                 o   Securities
                 o   Property
                 o   Planned Gift
                 o   Other
        •   Instrument – Usually “Non-Deferred Gift”
                 o   Non-Deferred Gift
                 o   Bequest
                 o   Annuity
                 o   Lead Trust
                 o   Remainder Trust
                 o   Life Insurance
                 o   Other Deferred Gift
        •   Rating – This field, with values similar to those used for CCC Capacity ratings, is used for
            reporting purposes and should correlate with the “Amount Expected” field
                 o   01 = Under $5,000
                 o   02 = $5,000-$9,999
                 o   03 = $10,000-$24,999
                 o   04 = $25,000-$49,999
                 o   05 = $50,000-$99,999
                 o   06 = $100,000-$249,999
                 o   07 = $250,000-$499,999
                 o   08 = $500,000-$999,999
                 o   09 = $1,000,000-$2,499,999
                 o   10 = $2,500,000-$4,999,999



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                 o   11 = $5,000,000-$9,999,999
                 o   12 = $10,000,000-$14,999,999
                 o   13 = $15,000,000+
        •   Fund – Select if known/available. Default to department’s general account (account code
            containing “NONE”) if only the department is known.
        •   Campaign – Should auto-populate with department name after Fund is selected
        •   Solicitor – Person responsible for producing grant proposal. May auto-populate.
        •   Date & Amount Asked – Self explanatory
        •   Date & Amount Expected – Self explanatory

OTHER KEY COMPONENTS OF PROPOSAL RECORDS

        •   Actions Tab – Information carries over from the prospect’s main Actions tab if the Action is
            coded to a specific proposal.
        •   Attributes/Notes Tab – Intended for notes related specifically to proposals (e.g., “written
            under extreme duress”). Notes with broader implications should also be recorded in the
            prospect’s main “Notes” tab.

ADDITIONAL NOTES ON PROPOSAL TRACKING

        •   When a gift is made as the result of a proposal, CFG personnel or the assigned development
            officer should notify Advancement Services of the specific Proposal record. The gift and
            Proposal can then be electronically linked.
                 o   Generally, Advancement Services gift processing personnel will update the Proposal
                     Status to “Accepted” and enter the date/amount funded when linking a gift.
        •   At least one person should be assigned as the solicitor for each proposal.




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                                       Stewardship
E1. Donor Acknowledgements
Per Columbia College Chicago’s Fundraising Policy, all receipting and acknowledgement activities are
coordinated and approved by the Office of Institutional Advancement. Focused oversight of these activities
is critical for maintaining an organized, unified institutional image. This Donor Acknowledgement Policy lays
the groundwork for such oversight.

Official receipt letters are issued for all “cash-in” (i.e., outright gifts and pledge payments) only; pledges are
not recognized as tax deductible by the IRS and therefore not receipted. Other acknowledgements (i.e.,
personal thank-you’s that cannot be used as legal receipts) may be issued for outright gifts and pledges, but
generally not pledge payments.

To facilitate the acknowledgement process, Advancement Services produces and distributes two reports on a
daily basis:

         1) Daily Gift Detail Report – Details all gifts processed throughout the workday
         2) Acknowledgement Report – Details recently issued and incomplete acknowledgements

These reports are emailed daily to Development Officers and other key personnel.

         ALL RECEIPTS AND ACKNOWLEDGEMENTS PRODUCED IN THE OFFICE OF
       INSTITUTIONAL ADVANCEMENT MUST BE PROOFED BY THE DATA INTEGRITY
                                COORDINATOR.

Receipt Letters
Hybrid acknowledgement/receipt letters are issued by the Office of Institutional Advancement for gifts of all
amounts. These letters function as legal receipts for tax deduction purposes and carry a brief signed note of
thanks.

Leadership Acknowledgement Letters
The Advancement Services Data Associate works with the Office of the President, VP for Institutional
Advancement, and any involved Development Officers in generating acknowledgements for gifts of specified
amounts from key constituencies. Development Officers should contact the Data Associate within 24 hours
of receiving the Daily Gift Detail and Acknowledgement Reports to coordinate any necessary postscript
and/or targeted content.

         1) Presidential acknowledgements are issued, at the President’s discretion, for:
             a) All gifts from Trustees
             b) All gifts/grants from organizations (e.g., corporations, foundations, & public agencies)
                referred by CFG personnel
             c) All gifts from individuals of $10,000 or more


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        2) Vice President (IA) acknowledgements are issued for:
             a) All gifts from individuals of $5,000-$9,999
             b) All gifts from prospects with a capacity rating of $250,000 or more. The VP may use his/her
                discretion with regard to gifts also acknowledged by the President.

Presidential and Vice Presidential acknowledgements are mailed prior to those issued by other College
personnel (e.g., Development Officers, Department Chairs, etc.).

Presidential acknowledgements are typically crafted and mailed by the Office of the President, after which
copies are forwarded to the Advancement Services Data Associate.

First-Time $1,000 Donors – “PC Welcome” Letters
Individual donors reaching an annual (fiscal year) cumulative gift total of $1,000 or more for the first time are
acknowledged with a “President’s Club Welcome” letter issued by the Director of Stewardship. This
communication is normally issued in addition to any other “leadership” acknowledgements, at the Director’s
discretion.

The Director of Stewardship forwards information regarding new President’s Club members to the Assistant
Vice President for Advancement, at whose discretion the President may be requested to make personal
thank-you calls.

Corporate, Foundation, and Government Relations (“CFG”)
Acknowledgements
        1) Acknowledgement letters for ALL gifts and grants from organizations – foundations,
           corporations, public agencies, etc. – must be reviewed and approved by CFG personnel,
           regardless of signatory and prior to any necessary Presidential review/edits.
        2) Due to their inherent need for extensive customization, all acknowledgement letters for
           sponsorships are produced and mailed entirely by CFG personnel.
        3) CFG is responsible for determining which organization gifts require Presidential versus CFG
           acknowledgements, and for ensuring that the Data Associate is properly informed in order to
           initiate production of appropriate letters.
             a.   The Data Associate forwards a copy of his/her Acknowledgement Audit report on a daily
                  basis to ensure that CFG is properly informed of all unacknowledged organization gifts.

Development Officer Acknowledgements
Daily Gift and Acknowledgement Reports are emailed daily to all Development Officers, who then compose
and mail appropriate acknowledgements to their assigned prospects after the distribution of any necessary
presidential or vice presidential acknowledgements. A copy of each letter is then filed in the donor’s folder
and recorded as an Action (by the Development Officer) in the donor’s database account.

On occasion, past President’s Club-level donors not currently assigned to Development Officers may make
gifts between $1,000 and $4,999. To ensure proper stewardship, the Director of Major Gifts typically assigns
these donors to Development Officers who – at their discretion – issue personalized acknowledgements.




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Honoree and Memorial Acknowledgements
Memorial cards and honoree notes are not automatically triggered by contributions to a memorial or
honorary scholarship or endowment. There must be an implied or explicit request by the donor to initiate the
communication. When such requests do accompany gifts in honor or memory of third parties, the Data
Associate generally notifies the honoree or decedent’s family with a brief letter bearing the AVP for
Advancement’s signature.

All honoree and memorial notifications are reviewed and edited by the AVP for Advancement.

Acknowledgement Process Flow
        1) Run and review Acknowledgement Audit report (Data Associate)
                 a) Copy is forwarded to CFG personnel for review
                 b) CFG informs Data Associate of appropriate letter (signatory) for each organization gift
                    within 24 hours.
        2) Draft & traffic receipts within 24 hours and acknowledgement letters generally within 48 hours
           (see chart below)
                 a) Pending CFG review, acknowledgements for some organization gifts may be delayed.
        3) Data Associate creates Action records for VP/Presidential acknowledgements and
           honorary/memorial gifts. Action records for letters produced by IA personnel other than
           Advancement Services (e.g., PC Welcomes) are entered & updated by the letter authors. See
           chart below for additional detail.
                 a) Action Type = “Gift Acknowledgement”
                 b) Category = “Mailing”
                 c) Action Date = Date letter is drafted (pre-proofing)
                 d) “Status” reflects proofing stage / accountable party
                          i. Ack Under Construction
                          ii. Ack Under Pres Review
                         iii. Ack Under VP-IA Review
                         iv. Ack Under Development Review
                          v. Ack Under CFG Review
                         vi. Ack Under Stewardship Review
        4) Mail acknowledgement (accountability varies per chart below)
                 a) Populate Action’s “Action Completed On” field with mail drop date
                 b) Change Action Status to “Ack Review Complete”
                 c) Add “Acknowledged By” Attributes to gift records and date in synch with “Action
                    Completed On.” “Acknowledged By” field should indicate title of signatory:
                          i. President
                          ii. Vice President – IA
                         iii. Development (e.g., Development officer, AVP – Advancement, etc.)


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                                iv. CFG (including Sponsorships)
                                 v. Honoree/Memorial
                                vi. Department / Center (if known and pertinent)
                       d) Note: Since President’s Club Welcome Letters are issued for cumulative giving rather
                          than specific gifts, they are tracked with Actions but not with “Acknowledged By” Gift
                          Attributes.
             5) Distribute Daily Gift Detail and Acknowledgement Reports (Data Associate).

    Accountability for Acknowledgement Steps
                    1st Draft /          Proof 1              Prelim Edits     Proof 2            Final Edits       Mail Drop / Gift
                    Actions                                                                                         Attributes
           Receipts Data Associate       Data Integrity       ***              ***                Data Associate    Data Associate
                                         Coord.
  VP-Advancement Data Associate          CFG for all org’s;   Data Associate   VP - Inst. Adv.    Data Associate    Data Associate
Acknowledgements                         involved Dev
                                         Officer for ind’s
                                         (optional)
        President Data Associate         CFG for all org’s;   Data Associate   Office of President Data Associate   Data Associate
Acknowledgements                         involved Dev
                                         Officer for ind’s
                                         (optional)
             CFG Data Associate          CFG                  ***              ***                Data Associate    Data Associate
 Acknowledgements
PC Welcome Letters Dir Stewardship       Stew. Discretion     Stew. Discretion Stew. Discretion   Stew. Discretion Dir Stewardship
       Sponsorship Dir Sponsorships      CFG Discretion       CFG Discretion CFG Discretion       CFG Discretion Dir Sponsorships
 Acknowledgements (Draft); Data                                                                                    (Mail Drop); Data
                    Associate (Action)                                                                             Associate (Action)
        Dev Officer Dev Officer          Dev Officer          Dev Officer      Dev Officer        Dev Officer      Dev Officer
 Acknowledgements                        Discretion           Discretion       Discretion         Discretion
  Honor/ Memorial Data Associate         AVP -                ***              ***                Data Associate Data Associate
           Notices                       Advancement



    Acknowledgement Reports
             •    “Acknowledgement Audit” – Ensures that all eligible gifts are acknowledged. Pulls:
                       o   All recent “last gifts” that have no “Acknowledged By” Attribute but do meet one of
                           our five base criteria for VP/Pres acknowledgements.
             •    “Acknowledgement Report” – Helps manage the proofing process by highlighting active
                  acknowledgements. Prompts user for “Action Date Added.” (For daily reporting purposes, the
                  prior two weeks are selected.) Pulls:
                       o   All “Gift Acknowledgement” Action records within the specified “Date Added” range
                           and/or that have not been marked “Complete.”


    E2. Donor Recognition
    Recognition of donors is an integral part of the College’s advancement efforts. Donors are recognized in a
    number of forums, including the Annual Report, President’s Club rosters, and named gifts (e.g., those


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supporting buildings, programs, and chairs). The guiding principle of all recognition efforts is to satisfy,
within reason, donors’ expectations for recognition and/or anonymity. Recognition, unlike receipting, reflects
the cultivation strategies of the College rather than tax-centered regulations of the IRS.

Giving Level Assessment (Annual Report)
        1) Gift Counting Period – Payments received during the fiscal year are used to determine the
           annual giving level.
        2) Countable Gift Types – For annual recognition purposes, contributions are generally counted
           on a “cash-in” basis (e.g., outright gifts and pledge payments). Soft credits – including credit for
           matching gifts – are included in donor totals, and thus intentionally “double-counted” (once for
           the original donor, and again for the soft credit recipient).

President’s Club Membership
        1) Membership Evaluation – President’s Club membership is typically awarded when an
           individual donor’s cumulative “dollars raised” OR “cash-in” total (excluding gifts-in-kind, non-
           gift revenues, and soft credits) reaches $1,000 in a single fiscal year. The donor is classified as
           “Active” until the conclusion of the fiscal year, at which point they are automatically reclassified
           as “Lapsed.” Lapsed members enjoy the same benefits as Actives, but are technically in a 12-
           month grace period. If a Lapsed donor “re-ups” at some point during this period, they are
           reclassifid as “Active.” Otherwise, at the conclusion of the fiscal year, they are classified as
           “Dropped” and no longer receive benefits.
        2) President’s Club Tracking – Members are tracked in “real time” with an Attribute code
           maintained by the Director of Stewardship.
        3) President’s Club Welcome Letter – The Director of Stewardship tracks these letters as
           Actions in the Raiser’s Edge database. These Actions are dated per the mailing date.

Recognition Exceptions
Donors may have nonstandard expectancies with regard to recognition (e.g., one may assume that a specific
“unofficial” soft credit moves them from the $25,000 level to the $50,000 level). Assigned development
officers are responsible for tracking these exceptions and ensuring, during the proofing process, that
correct giving levels are attributed on Annual Reports and other recognition lists.


E3. Birthday Recognition
As a key component of donor stewardship, the College mails birthday cards to major contributors and
prospects. Cards are generated as follows:

        1) On or before the 15th of each month, Advancement Services runs a report/list of individuals
           whose birthdays fall in the following month and who are either assigned to a prospect manager
           or are rated at $25,000 or more.
        2) This report is forwarded to key development personnel, who ensure that cards are produced,
           signed, and mailed as needed – and that appropriate Action records are entered in the database
           system.




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E4. Soft Credits
The College may acknowledge the efforts of persons instrumental in facilitating gifts by providing “soft
credit” for these gifts. Soft credit is awarded solely for donor recognition purposes, allowing constituents to
be listed accurately in publications such as the Annual Report. Please refer to Appendix A for additional
information.




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      Synchronization, Reconciliation &
                   Audits
F1. Raiser’s Edge / OASIS Synchronization Schedule
Raiser’s Edge and the College’s student database are synchronized on a regular basis via a bank of regularly
scheduled audits and imports.



                         RE/OASIS SYNCH SCHEDULE
                                                 New Degrees                          Audit: RE
                             New Freshman/        and Majors      Student Non-         Records
                             Transfer Student     (Student         Grad (Absent 3     Added to
                                 Records           Alumni)           Semesters)         Oasis

             January                                                                     15th

             February              15th                                 15th             15th

             March                                     1st                               15th

             April                                                                       15th

             May                                                                         15th

             June                  15th                                 15th             15th

             July                                      1st                               15th

             August                                                                      15th

             September                                                                   15th

             October                1st               15th               1st             15th

             November                                                                    15th

             December                                                                    15th




F2. Payroll Synchronization
Information concerning faculty/staff hires and status changes is forwarded to Institutional Advancement on a
weekly basis by the Payroll office. This information is used to properly classify faculty/staff as current full-
time, former full-time, or part time (current and former). Due to Payroll system limitations, accurate
information regarding the current/former status of part-time employees cannot be tracked.



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F3. Harris Online Community Synchronization Process (Daily)
Daily Synch Process
        1) Download/import Harris updates
                 a.   Source = https://bp.bchp.com (User: CLM; Pass: clm6065)
                 b. Hostler and Kolak to receive email notifications that updates are ready
                 c.   Should be tab delimited & consist of “updated tables only”
                 d. Optional: Utilize Gatekeeper to review data prior to import
                 e.   Attach “Harris Online Update” Attribute to RE record with import date
        2) Globally populate “Alternate Harris ID” (last four digits of SSN for registrant verification) and
           “Harris Consent” (default = “Y”) Attributes on all newly eligible RE records (alumni/nongrad
           alumni/seniors with no Harris ID or Consent Attributes).
                 a.   “Harris Consent” should be dated for reference during the export. (Naturally, these
                      fields should be blank until just before the export.)
        3) Export/upload all RE changes (OK if this includes Harris updates)
                 a.   Tab-delimited format
                 b. Standard Harris header fields
                 c.   Include “Drops” (new non-grad alumni) and “Adds” (transfer seniors)
                 d. Query = “* Harris Changes for Upload”; Export = “* Harris Export” (contains ALL
                    Harris fields).
                 e.   File name = “CLMYYYYMMDD_in.txt”
                 f.   FTP to Harris @ https://bp.bchp.com (User: CLM; Pass: clm6065)
        4) Export/upload all accounts to be deleted
                 a.   Header Record (comma-separated) = OrgCode, # of Records, YYYYMMDD, <tab>,
                      315
                 b. Data Records each consist solely of “D” <tab> ID#
                 c.   File name = “CLMYYYYMMDD_in.dat”
                 d. FTP to Harris @ https://bp.bchp.com (User: CLM; Pass: clm6065)
        5) NOTES:
                 a.   Null values (i.e., nonexistent data in the export, resulting in two consecutive delimiters)
                      in RE data will not overwrite existing Harris data with nulls/blanks. To do this, a space
                      must be included between the delimiters.
                 b. Org Code = “CLM”

Ongoing Process Notes
        •   Advancement Services Assistant to maintain list of deleted ID’s for “Deletes” upload to Harris



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        •   Records with changed ID’s should have their “Alternate Harris ID” and “Harris Consent” fields
            deleted. This essentially marks them as “newly eligible records” for export purposes. (see step 2
            of the Daily Synch Process)


F4. Reconciliation With the College Controller
        1) Transaction-based reconciliation reports are produced by the Controller and delivered to
           Institutional Advancement on or before the 10th of each month. These reports cover the
           previous month’s “DEV-sourced” transactions. Fields include:
                 a.   Constituent ID (“Reference”)
                 b. Amount
                 c.   Gift Type (Cash = 46; pledges and payments = 13)
                 d. Fund (“Project”)
                 e.   Gift Date
                 f.   Batch # (“Journal ID” headed by IA00)
            The Data Integrity Coordinator compares Fund totals on the Controller’s reports to totals on
            Institutional Advancement’s Fund-based gift reports. Line items are audited for each “out of
            balance” Fund.
        2) The Data Integrity Coordinator runs a monthly Drawdown Reconciliation Report to ensure
           that any missing drawdowns – i.e., those not previously communicated to Institutional
           Advancement by the Controller – are properly recorded.
        3) The Data Integrity Coordinator runs a monthly write-off report to reconcile recent write-offs
           with the Controller’s office.


F5. Parent Data
Parent data is collected from students in three distinct contexts at Columbia College:

        1) From emergency contact forms completed during student registrations (collected in April and
           May, and forwarded by the Information Technology department to Institutional Advancement in
           early June),
        2) From online New Student Surveys (completed in January and forwarded by the Information
           Technology department to Institutional Advancement in early February), and
        3) From Parent Orientation surveys administered in January and July.

Institutional Advancement supplies all survey forms for Parent Orientation.


F6. Email Data
Due to spamming sensitivities, all bounced email addresses and “do not email” requests, along with account
IDs, must be forwarded to appropriate Advancement Services personnel within 24 hours. This information is
imported into Raiser’s Edge and must then be synched with sister systems prior to subsequent email blasts. It


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is the responsibility of each email project manager to ensure that his/her email addresses and restrictions are
as current as possible.


F7. Alumni Surveys
The Office of Institutional Research distributes surveys to recent alumni (approx. one year post-graduation)
every August, and occasionally to 5- and 10-year graduates during the same timeframe. Institutional
Advancement provides an “information collection insert” in June for distribution with this survey, on which
the recipient can provide updated home and business contact information. These inserts are returned to
Institutional Research, which forwards them directly to Advancement Services personnel for data entry.

Information collection inserts are also distributed with the more sporadic surveys mailed to alumni five and
ten years post-graduation.


F8. Region Codes
Region codes are used to segment the Raiser’s Edge database according to strategically defined geographic
areas. These codes are globally updated on an as-needed basis (e.g., just before running regional visit reports)
and on a scheduled basis in February, June, and October (just after new student record imports).


F9. Standard Scheduled Data Audits
Over a dozen weekly audits are run by the Data Integrity Coordinator to assess general data integrity,
facilitate corrections, and pinpoint systemic data entry/import problems.

The majority of audit reports are generated on Thursdays, prioritized, and reviewed/addressed over the
following five business days. The Duplicate Constituents Report is produced and reviewed on a monthly
basis.




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                                         Reporting
G1. Principles of Campaign Counting
The general principles for counting campaign gifts are as follows:

        1) Only those gifts and pledges actually received or committed during the specific period of time
           identified for the campaign may be counted in campaign totals. Exceptions may be made only
           under the following conditions:
            a) The gift or pledge was made with the explicit understanding that it would be counted in
               campaign totals.
            b) The gift or pledge was a challenge grant to be met during the campaign period.
            c) The gift or pledge was in support of a capital project which will be a fundraising priority in
               the campaign period.
        2) Verbal pledges may not be reported in campaign totals. On the rare occasion when special
           circumstances warrant an exception, the AVP for Advancement should
            a) Document the verbal pledge with a letter of thanks to the donor, and
            b) Secure specific written approval from GPAC.
        3) The value of any canceled or unfulfilled pledges must be subtracted from campaign totals at the
           time of write-off.


G2. Gift Source Classification
Gift sources include individuals, corporations, foundations, and government entities. The following guidelines
are intended to clarify common misconceptions regarding the classification of donors for campaign reporting
purposes:

        1) Gifts from corporate foundations are considered corporate (not foundation) gifts.
        2) Personal and family foundation gifts are considered foundation gifts – no matter how small &
           closely held.
        3) Government agencies and pass-through organizations labeled “foundation,” such as the National
           Science Foundation, are NOT considered foundations. Government grants and awards are
           excluded entirely from CASE-friendly reports.




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G3. Standard Reporting Schedule
See below for a detailed list of reports issued regularly by Advancement Services:


Name                   Description                   Frequency     Distribution           Responsibility   Location                  Notes


Daily Gift Detail      List of all gifts processed   Daily         IA staff (rated      Volkmann           RE Custom Reports -->
Report                 during the previous 24                      version) and reps of                    "Daily Gift Detail
                       hours (RE Custom                            external gift-                          Report"
                       Reports)                                    generating centers
                                                                   (unrated version)


Acknowledgement        Lists status of all           Daily         IA staff (distributed Volkmann          RE Custom Reports -->
Report                 outstanding                                 with rated version of                   "Acknowledgement
                       acknowledgement letters                     Daily Gift Detail                       Report"
                       coordinated by                              Report)
                       Advancement Services


Upcoming Initiatives List of upcoming initiatives Weekly           All RE users;          Hostler          F/ADVANCE
Report               coded as Appeals in RE; (Monday)              leadership in RE                        SVCS/Upcoming
                     for use by non-IA                             user areas; liaisons                    Initiatives Reports
                     personnel in                                  (cc: liaisonees;
                     reviewing/clearing targets                    Deans)


Contribution Tracking Compares current fiscal        Weekly        Ross; Clement;       Hostler            RE Custom Reports -->
Report                year development               (Friday)      Boyette; Livingston;                    "Weekly Contribution
                      performance to last year                     Husdgins; Lloyd; AS                     Tracking Report"
                      and established goals                        staff

Prospect Activity      Details all Gifts, Proposals, Weekly        Internal PERC          Hostler          RE Custom Reports -->
Monitor                Notes, and Actions entered (Friday)         attendee list                           "Prospect Activity
                       during the prior seven days                                                         Monitor"


Action Trend Report    Shows monthly trend of        Monthly (1st) Internal PERC          Hostler          RE Action Reports -->
                       Action counts (by Type)                     attendee list                           Action Summary --> "*
                                                                                                           Standard Action Trend
                                                                                                           Report"



Proposals for Review Lists all documented        Monthly (1st) Livingston; Hudgins; Hostler                RE Custom Reports -->
Report               proposals; groups by Status               Clement; Kolodziej;                         "Proposals for Review
                     and highlights proposals                  Boyette                                     Report"
                     updated last 30 days



Prospect Manager Gift Groups gifts by Primary     Monthly (1st) Internal PERC             Hostler          RE Custom Reports -->
Report                Solicitor; compares current               attendee list                              "Prospect Manager Gift
                      to last FY for each donor                                                            Report"


Monthly Past-Due       Lists all past-due pledges    Monthly (1st) Ross; Clement;       Hostler            RE Pledge Reports -->
Pledge Report                                                      Discenza;                               Past Due --> "Monthly
                                                                   Livingston; Hudgins;                    Past Due Pledge Report"
                                                                   Boyette




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Pledge Balance         Details all activity        Monthly (1st) Kennedy; Kolodziej; Hostler    RE Custom Reports -->
Expectancy Report      surrounding outstanding                   Boyette                        "Pledge Balance
                       pledges                                                                  Expectancy Report"


Constituency Giving    All giving for last five fiscal Monthly (1st) Ross; Clement;   Hostler   RE Custom Reports -->   Copy and paste to
Greakout (Full Year)   years, broken by year,                        DeSalle                    "Constituency Giving    Excel template
                       constituency, and gift type                                              Breakout -              ("Constituency
                                                                                                Comprehensive"          Giving Breakout -
                                                                                                                        FY00-05 - Full Yr")
                                                                                                                        along with Clement's
                                                                                                                        projections


Constituency Giving    All giving for last five fiscal Monthly (1st) Ross; Clement;   Hostler   RE Custom Reports --> Copy and paste to
Greakout (YTD)         years-to-date, broken by                      DeSalle                    "Constituency Giving  Excel template
                       year, constituency, and gift                                             Breakout - YTD"       ("Constituency
                       type                                                                                           Giving Breakout -
                                                                                                                      FY00-05 - YTD")
                                                                                                                      along with Clement's
                                                                                                                      projections



Upcoming Birthdays List of all constituents with Monthly           Clement; Discenza; Hostler   RE Custom Reports -->
List               birthdays in the following (15th)               Green; Brown;                "Birthday Report"
                   month (RE Custom                                Boyette
                   Reports)

NCOA Proofing          Lists current and NCOA- Quarterly        All RE Users &     Hostler      RE Custom Reports -->
Report                 updated addresses for     (Mar 1, Jun 1, Liaisonees (cc: RE              "NCOA Proofing
                       constituents sourced from Sep 1, Dec 1) Leaders & Liaisons)              Report"
                       center/department lists.




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                      General Administration
H1. Appeal Tracking
The term “Appeal Tracking” applies to the tracking of all mass communications and interactions that
can/should be recorded on a constituent-specific basis for analysis, reporting, and historical reference
purposes (e.g., for use in generating mailing lists that exclude or include past invitees to a specific event).
Essentially, the accounts of all targeted constituents are marked with an “Appeal Code,” and (in the case of
events) with a Response indicator (Declined/RSVP’d/Attended). This can be done manually for small
appeals (<30 targets), but codes are usually globally added based on constituent ID’s included in RE-based
mailing lists. For this reason, it is critical that mailing lists be generated from Raiser’s Edge whenever
possible.

Appeal Creation
Prior to each mailing, phone bank, and/or event, the project manager forwards Advancement Services the
following information for the formal establishment of an Appeal in the Institutional Advancement database:

        1) Preferred appeal code (max 20 characters in YY CODE format, e.g., “04 Merritt”)
        2) Appeal description (max 100 characters in YYMMDD DESCRIPTION format, e.g., “040503
           Merritt Award Event”)
        3) Event date and/or any relevant mailing or call dates
        4) Associated Fund (i.e., the Fund/GL to which most Appeal-generated dollars will be designated) -
           if applicable
        5) Segment/package descriptions (e.g., Trustee mail package, President’s Club mail package, etc.) -
           if applicable

This information is used to create an official Appeal.

Target Tracking
Three scenarios and associated processes for tracking the targets of invitations, solicitations, and other mass
communications include:

        1) Mailing/phone list is generated by Advancement Services and used “as is” by requestor
             a.   Advancement Services attaches Appeal codes to all targeted accounts automatically, based
                  on the queries used to generate the mailing list(s).
        2) Mailing/phone list is generated by Advancement Services and edited by requestor
             a.   The final revised list of targeted ID’s should be forwarded by the requestor to Advancement
                  Services as soon as possible. Appeal codes are imported based on ID.
        3) Mailing/phone list is generated by requestor (through RE)
             a.   The final revised list of targeted ID’s should be forwarded by the requestor to Advancement
                  Services as soon as possible. Appeal codes are imported based on ID.


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Note: All Appeals attached to constituent records must be dated with the official Appeal date, as indicated in
the Appeal Description (e.g., the date for “050704 Independence Day Bash” would be 7/4/05).

Response Tracking
Response codes include “RSVP’d,” “Attended,” and “Declined.” These codes are appended to Appeals in
constituents’ records on an as-available basis. Generally, all persons making reservations are coded “RSVP’d.”
This code is subsequently changed to “Attended” only if such attendance is confirmed.

        1) RSVPs and declinations should either be entered directly by the event manager or communicated
           to Institutional Advancement in “real time” for data entry. It is the event manager’s
           responsibility to ensure that one method is agreed upon prior to issuing invitations.
        2) Unless the event manager chooses to enter his/her own attendance codes, final lists of attendee
           ID’s should be forwarded to Advancement Services within three working days of the event.


H2. Back Office Procedures for Events and Appeals (Draft 6-3-05)
Project managers are typically assigned to all development-related events and appeals. The following
guidelines govern the activities and responsibilities of these managers.

Project Manager Responsibilities
        •   Consulting with the Controller regarding the confirmation of Fund allocations and/or the need
            for additional Funds (e.g., in cases where no appropriate Fund exists and/or where taxable
            transactions are involved)
        •   Consulting with Advancement Services regarding the need to track invitation/purchase activity
            in the central database, as well as the need for any additional Appeal and Fund codes
        •   Requesting mailing lists from Advancement Services
                 o   Ensuring that final edited invitation and/or mailing lists (including constituent ID’s) are
                     provided to Advancement Services - PRIOR TO MAILING - for Appeal coding
                     purposes
                 o   Ensuring that Advancement Services is promptly informed of all incremental additions
                     to invitation/mailing lists
        •   Recording RSVP, attendance, and declination information directly in the central database unless
            explicit arrangement is made with Advancement Services to import such information en masse
        •   Informing the Director of Prospect Research of event attendee profile needs, allowing at least
            one business day per six brief “event-style” profiles
        •   Incorporating critical “back office” details into the project plan
        •   Ensuring that the Executive Director of Advancement Services and the Controller’s office are
            fully informed of all such details IN WRITING via the attached form
            o    In collaboration with the Executive Director of Advancement Services, communicating all
                 necessary information to Advancement Services personnel in a timely manner




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Information Required by Advancement Services
The project manager must provide Advancement Services with the following information, in writing,
for each revenue stream:

        •   General description of merchandise and/or services offered
        •   Price(s)
        •   Deductible vs. nondeductible (e.g., “fair market value”) amounts
        •   Appeal codes
                 o     If multiple event components are involved, which must be tracked via separate Appeal
                       codes (for the purposes of tracking RSVP’s, attendance, invitee counts, etc.)?
        •   Designations (Funds for allocation)
                 o     If multiple event components are involved, which revenues must be attached to which
                       Appeals and/or Funds?
        •   Transaction processing details (who, when, how), including flow between project personnel,
            Advancement Services, and the Controller’s office
        •   Accountability for auditing, process flow, and cash control

The project manager must provide Advancement Services with the following information, in writing,
for each “information stream” (e.g., demographics, registration details, etc.):

        •   Who collects this information?
        •   What data is collected?
        •   How is the data collected (e.g., on what medium and in what context)?
        •   How is the data delivered to Advancement Services and/or entered directly into the Central
            Database?
        •   How is this information linked with and/or reconciled to transaction (i.e., payment) data, and
            who is accountable for auditing/quality control?


H3. Data Request Fulfillment Protocol (Pending Implementation)
Requests for data, lists, and analytical reports submitted to Advancement Services are often temporarily
derailed by two obstacles: a lack of specificity on the part of the requestor, and Advancement Services’ lack of
context or familiarity with fulfilling unique client requirements. The following protocol is intended to prevent
errors often associated with these obstacles.

        1) Data request is received by Advancement Services.
            a) Institutional Advancement’s official Data Request Form must be submitted for all
               interdepartmental requests.
            b) All data requests must be forwarded to Institutional Advancement’s Data Integrity
               Coordinator and copied to the Executive Director of Advancement Services via email at
               least three (3) business days prior to deadline.


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        2) Request is reviewed by the Executive Director of Advancement Services prior to beginning
           work.
            a) If necessary, Executive Director of Advancement Services contacts the requestor, advises
               him/her on the proper use of the new Data Request Form, and requests submission of a
               new/revised form (again addressed to Institutional Advancement’s Data Integrity
               Coordinator and CC’d to the Executive Director of Advancement Services).

Data Integrity Coordinator is responsible for coordinating and tracking each project’s completion
from this point forward.

        3) Data Integrity Coordinator reviews and forwards final request to the assigned data analyst, who
           completes the work.
        4) Data analyst signs the electronic form by entering his/her name & date on the “Data Review
           Signoffs” section, attaches this signed form to an email along with the requested data, and
           forwards both to another qualified member of advancement services for proofing/review.
        5) Reviewer signs the electronic form by entering his/her name & date on the “Data Review
           Signoffs” section, attaches this signed form to an email along with the requested data, and
           forwards it to the Executive Director of Advancement Services for final approval.
        6) Executive Director of Advancement Services reviews and delivers the final dataset to the
           requestor.
            a) The Executive Director of Constituent Relations may provide a third signoff for event-
               related requests.
            b) Data requestor or his/her agent assumes responsibility for final approval.


H4. Self-Dealing
All College personnel must be circumspect in all dealings with donors in order to avoid even the appearance
of any act of self-dealing. Any transaction in which a College employee has a material financial interest with a
donor is an act of self-dealing. Examples of self-dealing include, but are not limited to, the following:

        1) Personal Benefit – Those individuals who normally engage in the solicitation of gifts or grants
           on behalf of the College should not personally benefit by way of commission, contract fees,
           salary or other benefits from any donor in the performance of their duties on behalf of the
           College. (Individuals include faculty, administrators, staff or their family members.)
        2) Purchase, Sale or Leasing From a Donor – The relationship nurtured between College
           personnel and an individual donor is sacrosanct; consequently, purchase, sale, exchange or
           leasing property from an individual donor by a member of the faculty, administration or staff is
           subject to review.
        3) Borrowing From a Donor – Faculty, administrators and staff of the College should avoid
           borrowing funds or entering into any form of credit extension with an individual donor. Faculty,
           administrators or support staff of the College also includes associations, partnerships,
           corporations or other enterprise in which a member of the faculty, administration or staff (or
           family members) hold a principal ownership interest.




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H5. Master Administration Schedule
Month             Day        Activity                                     Owner    Notes
01. January          2       Pledge Reminders                             EV
01. January          2       Consolidated Payroll/EFT Receipts            EV
01. January          2       Parent Orientation Surveys                   MK       Begin Collecting from Student Activities
01. January         10       RE/Finance Reconciliation                    LW
01. January         15       Audit for RE Records Added to Oasis          MK       RE/OASIS Synch; import OASIS IDs
02. February         1       Pledge Reminders                             EV
02. February        10       RE/Finance Reconciliation                    LW
02. February        15       Audit for RE Records Added to Oasis          MK       RE/OASIS Synch; import OASIS IDs
02. February        15       New Freshman/ Transfer Students              MK       RE/OASIS Synch
02. February        15       Update Region Codes                          JMH
02. February        15       Student => Non-Grad (Absent 3 Semesters)     MK       RE/OASIS Synch
02. February        ***      Parent Data Import                           JMH/MK   Data from IT (new student surveys)
02. February    1st Friday   Raiser's Edge Upgrade                        LW
03. March            1       NCOA Screening                               JMH/LW   Individuals
03. March            1       New Degrees and Majors (Student => Alumni)   MK       RE/OASIS Synch
03. March            1       Pledge Reminders                             EV
03. March           10       RE/Finance Reconciliation                    LW
03. March           15       Audit for RE Records Added to Oasis          MK       RE/OASIS Synch; import OASIS IDs
04. April            1       Pledge Reminders                             EV
04. April           10       RE/Finance Reconciliation                    LW
04. April           15       Audit for RE Records Added to Oasis          MK       RE/OASIS Synch; import OASIS IDs
04. April           15       Matching Gift Reminders                      EV
05. May              1       Pledge Reminders                             EV
05. May              1       Wealth Screening                             JMH      Optional
05. May             10       RE/Finance Reconciliation                    LW
05. May             15       Audit for RE Records Added to Oasis          MK       RE/OASIS Synch; import OASIS IDs
05. May         1st Friday   Raiser's Edge Upgrade                        LW
06. June             1       NCOA Screening                               JMH/LW   Individuals
06. June             1       Pledge Reminders                             EV
06. June            10       RE/Finance Reconciliation                    LW
06. June            10       Alumni Surveys to IR                         JMH
06. June            15       Audit for RE Records Added to Oasis          MK       RE/OASIS Synch; import OASIS IDs
06. June            15       New Freshman/ Transfer Students              MK       RE/OASIS Synch
06. June            15       Update Region Codes                          JMH
06. June            15       Student => Non-Grad (Absent 3 Semesters)     MK       RE/OASIS Synch
06. June            15       Design and Deliver Survey Insert to IR       JMH      Demo collection form for alumni surveys
06. June            30       Run and Distribute Write-Off Reports         JMH
06. June            ***      Parent Data Import                           JMH/MK   Data from IT (emergency contact info)
07. July             1       New Degrees and Majors (Student => Alumni)   MK       RE/OASIS Synch
07. July             1       Pledge Reminders                             EV
07. July             1       Parent Orientation Surveys                   MK       Begin Collecting from Student Activities
07. July             5       Deliver Alumni Survey Inserts to IR          JMH
07. July            10       RE/Finance Reconciliation                    LW
07. July            15       Audit for RE Records Added to Oasis          MK       RE/OASIS Synch; import OASIS IDs
07. July            31       Write Off Bad Pledges                        JMH




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08. August           1       Pledge Reminders                             EV
08. August          10       RE/Finance Reconciliation                    LW
08. August          15       Audit for RE Records Added to Oasis          MK       RE/OASIS Synch; import OASIS IDs
08. August          15       Change RE Passwords                          JMH
08. August      1st Friday   Raiser's Edge Upgrade                        LW
09. September        1       NCOA Screening                               JMH/LW   Individuals
09. September        1       Pledge Reminders                             EV
09. September       10       RE/Finance Reconciliation                    LW
09. September       10       Collect Alumni Survey Date from IR           JMH
09. September       15       Audit for RE Records Added to Oasis          MK       RE/OASIS Synch; import OASIS IDs
10. October          1       New Freshman/ Transfer Students              MK       RE/OASIS Synch
10. October          1       Update Region Codes                          JMH
10. October          1       Pledge Reminders                             EV
10. October          1       Report Data to CAE's VSE Survey              JMH
10. October          1       Student => Non-Grad (Absent 3 Semesters)     MK       RE/OASIS Synch
10. October         10       RE/Finance Reconciliation                    LW
10. October         15       Audit for RE Records Added to Oasis          MK       RE/OASIS Synch; import OASIS IDs
10. October         15       Matching Gift Reminders                      EV
10. October         15       New Degrees and Majors (Student => Alumni)   MK       RE/OASIS Synch
11. November         1       Pledge Reminders                             EV
11. November        10       RE/Finance Reconciliation                    LW
11. November        15       Audit for RE Records Added to Oasis          MK       RE/OASIS Synch; import OASIS IDs
11. November    1st Friday   Raiser's Edge Upgrade                        LW
12. December         1       NCOA Screening                               JMH/LW   Individuals & Orgs
12. December         1       Pledge Reminders                             EV
12. December        10       RE/Finance Reconciliation                    LW
12. December        15       Audit for RE Records Added to Oasis          MK       RE/OASIS Synch; import OASIS IDs




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                                  APPENDICES




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APPENDIX A: Raiser’s Edge Coding Guidelines

Gift Processing
CONTRIBUTIONS WITH PREMIUM COMPONENTS

Contributions may consist of both “gift” and “premium” components. The premium component covers the
quid pro quo involved in the transaction (e.g., the estimated cost of a fundraising dinner), while the gift
component is tax deductible as a donation.

        1) The gift component and premium component are entered as two entirely separate “gift records”
           in the Raiser’s Edge database, each with their own Fund/GL.
        2) The premium dollar amount is also recorded in the Receipt Amount field of the gift component
           record. This facilitates the production of acknowledgement letters and receipts that contain
           information on both portions of the contribution, as mail merges can be driven solely from the
           gift component record(s).

CONTRACT REVENUES

Although contract revenues (i.e., “earned income”) must be excluded from CASE-friendly reports,
Institutional Advancement does track such revenues – particularly sub-grantee funds from public and private
grants – when directly attributable to fundraising/development efforts.

The “Contract Income” Gift Code is used to mark these funds for exclusion from certain reports.

GRANTS

Though “gift records” associated with grants are not marked or tagged in any specific way, they should be
linked to the appropriate Proposal records. In addition, award letters and the grant proposals must be
attached electronically to constituents’ database record via the Raiser’s Edge Media tab.

DEFERRED GIFTS

Deferred gifts (e.g., gift annuities and charitable remainder trusts) are recorded much like gifts with
premiums. The gift- and non-gift components (calculated on an NPV basis) are credited to separate
GL/Funds. Due to the various methods by which deferred gift information is pulled from the database,
deferred status must be coded once at the gift level and twice at the Fund level as detailed below:

        1) Gift Portion – Per revised CASE standards of July 2003, the gift portion of deferred
           contributions is recorded as the discounted present value in accordance with existing Internal
           Revenue Service methodologies.
            a) Gift Subtype (used for gift-based queries) is coded as “Annuity,” “Remainder Trust,” etc.
            b) Fund Category (used for VSE Survey) is typically coded as “Deferred Gift to Endowment –
               Restricted,” but ultimately depends on the donor’s designation.
            c) “Deferred Gift Fund Type” Fund Attribute (used for Fund-based queries) is coded as
               “Annuity,” “Remainder Trust,” etc.




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        2) Non-Gift Portion – The non-gift portion of a deferred contribution is defined as the portion in
           excess of the IRS-based discounted present value.
             a) Gift Subtype (used for gift-based queries) is coded as “Annuity – Non-Gift Portion,”
                “Remainder Trust – Non-Gift Portion,” etc.
             b) Fund Category (used for VSE Survey) is coded as “Non-Gift Deferred.”
             c) “Deferred Gift Fund Type” Fund Attribute (used for Fund-based queries) is coded as
                “Annuity,” “Remainder Trust,” etc.

PAYROLL DEDUCTIONS

To simplify tracking and end-of-year receipt production, the following “Gift Codes” should be appended to
all new gifts (pledges and payments) as appropriate during the Batch process:

        •    Payroll deduction (<$250)
        •    Payroll deduction (>=$250)
        •    EFT/Auto-Payment (<$250)
        •    EFT/Auto-Payment (>$250)

Account Creation: Individual vs. Organization
At the time of account creation, the choice of record type – Individual versus Organization – hinges primarily
on whether an individual or organization constitutes the primary target of cultivation activity (i.e., which one
would theoretically write the check). For example, an Individual record would be created for an employee of
the Chicago Tribune if that person constituted the College’s prospect. On the other hand, if this person was
simply a contact through whom the College hoped to secure a corporate gift, an Organization record would
be created for the company and the contact’s demographic information embedded therein. On the rare
occasion that an individual is both a prospect *and* a contact, an Individual record would be created for
him/her and linked to the Organization record.

Head of Household Determination
On rare occasions, married couples may hold two records in Raiser’s Edge – one for each spouse – if both
individuals are alumni and/or both are being treated as entirely distinct constituents/prospects. It is thus
essential that one spouse be designated the “Head of Household” (HOH) to help prevent duplicate mailings
to the same address. (The HOH designation, found in the spouse’s Relationship record, is used by queries
and exports to winnow mailing lists, call lists, etc.) The following rules - listed in priority order - should be
used to select the HOH:

        1) If one and only one spouse is a College Alumni, he/she is designated the HOH.
        2) If one and only one spouse is a College Non-Grad Alumni, he/she is designated the HOH.
        3) If only one spouse is credited with donations (typically at the donor’s request), he/she is
           designated the HOH.
        4) In all other cases, unless otherwise known or requested by the donor, the male is designated
           HOH.




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Addressee and Salutation Types
The following addressees and salutations should be created for each new account:

        •   Primary Addressee (see Addressee and Salutation Standards section for details)
        •   Primary Salutation (see Addressee and Salutation Standards section for details)
        •   Joint Formal Addressee (e.g., “Mr. And Mrs. John Smith”)
        •   Joint Formal Salutation (e.g., “Mr. And Mrs. Smith”)
        •   Joint Informal Salutation (e.g., “John and Mary”)
        •   Individual Formal Addressee (e.g., “Mr. John Smith”)
        •   Individual Formal Salutation (e.g., “Mr. Smith”)
        •   Individual Informal Salutation (e.g., “John”)
        •   Annual Report Listing (e.g., “Mr. And Mrs. John Smith ‘78”)

For accounts with no spouse information, individual addressees and salutations should be substituted for
joint.

Addressee and Salutation Standards
Addressing and saluting donors and prospect is by no means a straightforward endeavor. It is particularly
important that due diligence be exercised when choosing addressee (e.g., Mr. And Mrs. John Smith) and
salutation (e.g., Mr. and Mrs. Smith) formats for married couples. The following guidelines help ensure
consistency across College communications:

        1) In the case of non-alumni couples, standard College communications such as receipts and event
           invitations default to a “joint formal” addressee (e.g., Mr. and Mrs. John Smith) and salutation
           (e.g., Mr. and Mrs. Smith).
        2) In the case of alumni couples, standard College communications default to a “joint formal”
           addressee (e.g., Mr. and Mrs. John Smith) and “joint informal” salutation (e.g., John and Sandra).
        3) If the wife has not taken her husband’s name, the couples’ names should be separated (e.g., Mr.
           John Smith and Mrs. Jane Doe).
        4) In the event of a recent marriage, if the wife’s name status is unknown, the couples’ names
           should be separated (e.g., Mr. John Smith and Mrs. Jane Doe).
        5) In situations where a couple is jointly addressed but their names are separated, the male’s name
           comes first unless the female is an alumna and the male is not.
        6) If unsure of an addressee’s gender, it is appropriate to use their full name (e.g., “R.K. Lipton” or
           “Lee Daily”).

Addressee and salutation formats may be changed at the donor’s request.

Relationships
Valid constituent relationships include the following:



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        •   Family Foundation <---> Family Foundation Benefactor
        •   Owner <---> Private Company
        •   Employer <---> Employee
        •   Ex-Employer <---> Ex-Employee
        •   Freelancer <---> Office
        •   Board of Directors/Trustees <---> Trustee/Director
        •   Ex-Board of Directors/Trustees <---> Ex-Trustee/Director
        •   Advisory Board <---> Advisory Board Member
        •   Membership Organization <---> Member
        •   Business Partner (Ind) <---> Business Partner (Ind)
        •   Parent Org <---> Subsidiary Org
        •   Corporate Affiliate (Org) <---> Corporate Affiliate (Org)
        •   Parent/Guardian <---> Son/Daughter
        •   Grandparent <---> Grandchild
        •   Domestic Partner <---> Domestic Partner
        •   Spouse <---> Spouse
        •   Ex-Spouse <---> Ex-Spouse
        •   Widow[er] <---> Spouse - Deceased
        •   Sibling <---> Sibling
        •   Fiance <---> Fiance
        •   Other Family Member <---> Other Family Member
        •   Friend/Acquaintance <---> Friend/Acquaintance
        •   Broker/Financial Agent <---> Agent/Client
        •   Estate Benefactor <---> Estate Executor
        •   Unknown Affiliation <---> Unknown Affiliation

Contact Types
Contact Types are used to define and prioritize contacts at organizations – primarily for mailing purposes.
For example, ACME Corporation might have one contact for matching gifts, another for grant proposals,
and still a third for high-level cultivation.

Each contact should be labeled with the broadest applicable Contact Type. For example, if two College
departments interact with the same grant officer at Joyce Foundation, "02a - All Grant Communications"
would be preferable to "06c - CBMR Contact." Then, when exporting contact information for a mailing list,
selected Contact Types can be prioritized by name (broader Types begin with lower numbers, requiring a
"descending" sort). This is particularly important for prioritizing department-specific contacts.

Contact Types include:

        •   01a - Primary (All Communications)
        •   01b - Solicitations, Grants and Events
        •   01c - Solicitations and Events
        •   01d - Solicitations and Grants
        •   01e - Grants and Events
        •   02a - All Grant Communications
        •   02b - Grant Proposals Only



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        •    02c - Grant Reports Only
        •    03a - All Gift Communications
        •    03b - Sponsorship Communications Only
        •    03c - Matching Gift Communications Only
        •    04a - Event Invitations Only
        •    05a - Receipt Letters Only
        •    06a - Asian Arts Contact
        •    06b - Fashion Contact
        •    06c - CBMR Contact
        •    06d - MCP Contact

Deceasing Constituents
Upon confirming the death of a constituent, several changes must be made to his/her account:

        1) Check the “Deceased” box on the Bio 1 Tab, and complete the Deceased Date (if known).
        2) Change any addressees and salutations, as necessary, for the surviving spouse (e.g., “Mr. & Mrs.”
           --> “Mrs.”).
        3) Change the spouse relationship (if applicable) to indicate Widow[er] / Spouse-Deceased.
        4) Uncheck “Automatically Soft Credit Spouse” box on the General 2 Tab of the surviving spouse’s
           relationship record (if applicable).
        5) Apply End Dates (“Date to”) to any applicable Relationships and Constituent Codes.
        6) Change any applicable Constituent Codes to reflect the death.
        7) Uncheck the “Spouse” and “Head of Household” boxes in the decedent’s record (via the
           Spouse’s Relationship Tab).
        8) If the constituent has a current Appeal that has not dropped yet, remove the appeal from his/her
           record and contact Appeal project mgrs to ensure that names are deleted from existing lists.
        9) Notify all assigned development officers and/or the AVP-Development, as well as any relevant
           liaisons, in “real time.”

Estate Creation
A deceased constituent is never “replaced” with an Estate account. Rather, the constituent and his/her estate
should be, for the purposes of database management and gift tracking, considered separate (i.e., distinct)
entities. Consequently, certain Constituent codes, all gifts, and other defining details should not be duplicated
across accounts. General guidelines for establishing Estate accounts follow:

        1) Process the deceased individual’s account as described in “Deceased Account Processing.” Leave
           all Constituent codes, address information, etc. intact on this original record.
        2) Create an additional Individual account for the estate:
             a) Constituent Code = “Estate” (Do not include other Constituent codes such as “Alumni”
                unless the constituent has no preexisting record where such codes are housed.)
             b) All account names follow the format “John Doe Estate”
             c) All Salutations reflect the name of the executor (or “Executor” if unknown)



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            d) Preferred Address = Executor’s company name and/or address
        3) Establish a reciprocated Estate Benefactor / Estate Executor Relationship link between the
           constituent and estate accounts.
        4) Soft credit the estate for any deceased constituent gifts.

Soft Credits
The College may acknowledge the efforts of persons, other than the legal donor(s), who were instrumental in
facilitating a gift by providing “soft” credit for gifts. Soft credit allows the College to acknowledge these
efforts without compromising the College’s legal obligation to record the gift according to IRS regulations.
Soft credit is awarded solely for donor recognition purposes, allowing constituents to be listed
accurately in publications such as the Annual Report and other donor recognition vehicles.

The assigned development officer is generally responsible for initiating soft credits. However, Advancement
Services personnel will proactively apply soft credits in certain situations on an “as-known” basis. These
include:

        1) A gift is initiated by an individual through a donor advised fund or their family foundation. In
           this case, the fund/foundation is credited as the legal donor, and the individual receives soft
           credit.
        2) A business owner or individual with close ties to their employer (an attorney or doctor in private
           practice, for example) is solicited. The individual’s company writes a check on behalf of that
           individual. In this case, the company is the legal donor and the individual receives soft credit.
        3) When the College creates separate linked accounts for husbands and wives, spouses generally
           receive soft credit for their husband’s or wife’s gifts. If a spouse receives soft credit for a third
           party gift, however, their husband or wife does not automatically receive the same soft credit.

Constituent Solicitor Assignments
Generally, only authorized Columbia College staff and trustees may be assigned as constituent-level (as
opposed to gift-level) solicitors.

        •   For employees (i.e., development officers and other dedicated fundraisers), these assignments
            indicate responsibility for managing the overall constituent relationship, and are used exclusively
            for internal performance assessment and reporting purposes.
        •   Trustee assignments are used to indicate relationships and trigger possible soft credits and/or gift
            solicitation credits during the gift entry process.

Persons other than employees or trustees may be recognized via “soft credits” and/or “gift solicitor credits”
for generating or materially influencing specific gifts, and additionally may be linked to members of their
personal mailing lists via list-specific Constituent Codes.

SOLICITOR TYPES

Each solicitor must be coded with one of four Solicitor Types:

        •   Primary Solicitor – Generally the Institutional Advancement development officer responsible
            for managing the overall relationship.



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        •    Secondary Solicitor – Any other College employee(s) that might play a substantial secondary
             role in managing the prospect. These are rare.
        •    Trustee Solicitor – In instances where a College trustee may ultimately be the recipient of soft
             credit or gift solicitation credit, he/she should be assigned with this solicitor type. Trustees
             should never be assigned as Primary or Secondary solicitors.
        •    Grant Solicitor – Grant writers are assigned to grantors with this solicitor type.

On occasion, a constituent may be assigned to multiple solicitors (though only one may be coded “Primary”).

Gift Solicitor Credits
Gift solicitor credits should not be confused with constituent solicitor assignments. The former consist of
credits for generating specific gifts; the latter indicate responsibility for managing the overall constituent
relationship. Gift solicitor credits are used solely for performance assessment purposes, unlike “soft credits”
which are used for crediting individuals on donor listings.

DEVELOPMENT OFFICERS

All personally solicited gifts should be credited to the appropriate Development Officer.

        •    Development Officers are consulted regarding any gifts of $1000+ for which appropriate credit
             cannot be determined by Advancement Services personnel.
        •    Gifts under $1000 are only credited to Development Officers if the appropriate credit is readily
             evident.

TRUSTEES

Due to internal reporting demands (primarily the desire to easily aggregate “give/get reports” for trustees),
trustees must receive gift solicitor credit for all gifts either made by or soft credited to themselves.
Examples:

        •    If Trustee John makes a $1000 contribution, John should receive hard credit for the gift AND be
             listed as the gift solicitor.
        •    If Trustee John’s closely-held company makes a $1000 contribution, John should receive soft
             credit for the gift AND be listed as the gift solicitor.
        •    If Trustee John is solicited by Development Officer Sally for a $5000 gift, both John and Sally
             would be listed as solicitors for that gift.

Homemakers and Retirees
The “Retired/Homemaker” Attribute is used to track constituents falling into one of these two categories. If
both, “Retired” holds priority.

Miscellaneous Attribute Codes
Columbia College utilizes numerous customized “Attribute codes” for tracking and administrative purposes.
A list of selected codes and their descriptions follows:



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        •   Alternate Harris ID – Last four digits of SSN; used for the verification of Online Community
            registrants.
        •   Alternate IDs – Tracks old constituent IDs from Institutional Advancement, OASIS, shadow
            databases, and other sources for synchronization and auditing purposes.
        •   Awards/Honors - CCC – Used to track recipients of Columbia College awards (e.g., Berger
            and Merritt) and honorary degrees.
        •   Awards - Industry – Used to track nominees and recipients of industry awards (Tony, Emmy,
            Grammy, etc.)
        •   CCC Involvement – Used to track participation in selected recurring College activities (e.g.,
            council meetings, softball games, etc.).
        •   CCC Leadership – Used to track College leadership segments (e.g., Deans, department chairs,
            etc.).
        •   Celebrity Status – Used to track celebrities.
        •   Committees/Councils – Used to track membership on various College committees and
            councils such as the President’s Council and Museum Advisory Committee.
        •   Department Segment Codes (e.g., “CBMR,” “Asian Arts,” etc.) – Used by departments to
            segment their prospect lists.
        •   Forms/Surveys – Forms and surveys completed (e.g., Job du Jour).
        •   Hard File Status – Indicates the existence and type of a prospect hard file.
        •   Harris Paper Directory – Indicates inclusion in specific paper-based Alumni Directory
            projects.
        •   Honorary Degree Priority – Used to prioritize honorary degree candidates on internal reports.
        •   LA Email List – Used to flag accounts for Los Angeles-based email blasts
        •   Mailing Lists – Catch-all for tagging names from non-departmental mailing lists.
        •   Noteworthy Alumni – Used to flag accounts of noteworthy alumni(!)
        •   Old Last Name – Used to house former last names.
        •   Political Affiliation – Used to track political affiliation.
        •   President’s Club Status – Used by President’s Club administrator to track
            Active/Lapsed/Dropped status.
        •   Profession – Used to track Harris-based profession codes, provided by constituents on Harris
            surveys.
        •   Prospect Priority – Reserved for use in prioritizing or segmenting the College’s prospect pool.
        •   Research Activity – Used to track research activities each account is subjected to (e.g., full
            profiling, CNP survey inclusion, etc.).
        •   Retired/Homemaker – Used to track retiree/homemaker status (in lieu of creating
            “placeholder” Primary Business records).
        •   Screening Tag – Used to track the various wealth and address screenings each account is
            subjected to.


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        •   Trustee Candidate Priority – Used to prioritize trustee candidates on internal reports.
        •   VIP List – Used to track VIP status (i.e., prospects who should be considered for invitations to
            all cultivation events in their respective regions).
        •   Wealthy Zip – Used to track constituents residing in the nations 80 highest income Zip codes.




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APPENDIX B: Pledge Write-Off Policy

In an effort to comply with various internal and external campaign reporting standards, Advancement
Services conducts an annual pledge review and write-off process. This document outlines policies for writing
off four distinct types of pledges on a scheduled basis. Also outlined are procedures for implementing “ad-
hoc” write-offs, to be used in instances where:

        1) Program and/or grant activities related to pledges have been completed, and final reports
           submitted to the donor/grantor indicate unused or disallowed expenditures, or
        2) Direct correspondence with the donor/grantor indicates an unwillingness or inability to fulfill
           their pledge obligation (either explicitly or through a repeated lack of donor/grantor response).

Minor Single-Year Pledges
Minor single-year pledges consist of commitments both pledged and paid within a single fiscal year – i.e.,
those that are not generally booked as receivables by the Columbia College Controller’s Office – with payouts
totaling less than $25,000.

Unassigned Donors – On or about July 31, in close coordination with Annual Fund personnel,
Advancement Services writes off all outstanding minor single-year pledges made by unassigned donors in the
previous fiscal year.

Assigned Donors – A report detailing all assigned donors’ minor single-year pledges made during the
previous fiscal year is generated on or about June 30 and distributed to appropriate development officers.
These officers make a determination as to whether any unfulfilled commitments should be carried into the
next fiscal year. On or about July 31, Institutional Advancement manually writes off all pledges not confirmed
for carry-over.

Ad-Hoc Write-Offs – Minor single-pledges may be written off on an ad-hoc basis throughout the fiscal year.
However, these write-offs must generally be reviewed by Annual Fund personnel and other development
officers as stipulated above.

Documentation – Institutional Advancement approval and any pertinent rationale for these write-offs must
be documented in writing or email, and such documentation filed in the appropriate constituents’ hard files
and/or electronic accounts.

Multi-Year and Major Pledges
“Multi-year” pledges consist of commitments made in one fiscal year and scheduled for payment in
subsequent years – i.e., those that are generally booked as receivables by the Columbia College Controller’s
Office. “Major” pledges consist of those with payments totaling $25,000 or more.

Partially Paid Pledges – On or about June 30, Advancement Services produces a report listing all multi-year
and major pledges that remain partially unpaid. The criteria for this report include:

        •   The pledge date is at least 24 months prior to the end of the last fiscal year,
        •   The payment schedule indicates that payments should have been received during one or more of
            the past three fiscal years (including the current year), and


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        •    No payments have been received during this period.

After review by Institutional Advancement team and with the approval of the Vice President for Institutional
Advancement, Advancement Services writes off all pledges under $25,000 listed on this report.

The remaining pledges of at least $25,000 are collaboratively reviewed by the Vice President for Institutional
Advancement and the Vice President for Finance. Unless it is determined that a donor might provide
Columbia College with an updated payment schedule, his/her pledge is written off on our about July 31. The
Advancement Committee of the Board and President’s Cabinet are is informed of such write-offs as
appropriate.

Unpaid Pledges – On or about June 30, Advancement Services produces a report listing all multi-year and
major pledges that remain entirely unpaid. The criteria for this report include:

        •    The pledge date is at least 12 months prior to the end of the last fiscal year,
        •    The payment schedule indicates that payments should have been received during one or more of
             the past two fiscal years (including the current year), and
        •    No payments have been received during this period.

The review and write-off process for unpaid pledges is identical to that for partially paid pledges.

Ad-Hoc Write-Offs – Multi-year and major pledges may be written off on an ad-hoc basis throughout the
fiscal year. However, these write-offs must be approved by the Vice President for Finance and/or Vice
President for Institutional Advancement as stipulated above.

Documentation – Vice President approval and any pertinent rationale for these write-offs must be
documented in writing or email, and such documentation filed in the constituents’ hard files and/or
electronic accounts.

Reserves Against Pledges
A reserve against pledges receivable may be maintained as appropriate by fund. Any reserves (allowance for
doubtful receivables) are to be estimated and reviewed annually by the Controller’s Office on or about August
15 and will be based on Columbia College Chicago’s experience and current industry practice.




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APPENDIX C: Database Screening Guidelines

Database Screening Schedule
    •   Continuous manual AlumniFinder screening for all mail returns
    •   NCOA screen Individual records quarterly:
            o    March 1 (possible demographic appends)
            o    June 1
            o    September 1
            o    December 1
    •   NCOA screen all business records annually: December 1
    •   Annual “wealth screening” / SSN-based address screening: May 1 (following completion of March
        NCOA update)
            o    May substitute demographic appends during March NCOA

Tracking Processes
    •   One “Address Info Source” code (“AlumniFinder”) is added to each address updated via
        AlumniFinder. (Other non-NCOA codes are added as dictated by source.)
    •   The “NCOA Screening” Attribute code is globally added to ALL screened records (regardless of
        result) and dated as appropriate for each NCOA screening. This code, housed in the “Screening Tag”
        Attribute table, is generally added to records during the Raiser’s Edge export process.
    •   Two NCOA “Address Info Source” codes are used for each NCOA screening: one for updates
        (“NCOA - Updated”) and the other for unmatched lost records (“NCOA - Lost”). These codes are
        attached to address records during the Raiser’s Edge import/update process. The respective
        addresses’ “Valid From” dates are also adjusted to reflect the pertinent screening date.
    •   One Attribute tracking code (e.g., “HEPWealth – 5-1-04”) is created for each wealth screening and
        added to ALL screened records (regardless of result). These codes are housed in the “Screening Tag”
        Attribute table, and are added to records during the Raiser’s Edge export process.
    •   One “Address Info Source” code (e.g., “HEPWealth – 5-1-04”) is created for each wealth screening.
        This code is attached to updated address records during the Raiser’s Edge import/update process.
    •   One vendor-specific capacity rating type (e.g., “WealthEngine Capacity”) is created for each wealth
        screening vendor and used to label all pertinent ratings.

NCOA Screening Exclusions
To limit the number of false address updates, the following records will be excluded from NCOA screenings:

    •   Those that are not marked “lost” AND have made a gift during the six months preceding screening.




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    •   Those that are not marked “lost” AND have address validation dates (aka “Valid From” dates)
        within three months of the screening.
            o    Should include those that are not marked “lost” AND were last updated during the previous
                 NCOA screening (i.e., marked with the “NCOA Update” Address Info Source code).
    •   Those that are not marked “lost” AND were mailed appeals between two and six months preceding
        screening.
    •   Those that are marked “lost” AND were confirmed unmatchable during a previous NCOA
        screening (i.e., marked with the “NCOA – Lost” Address Info Source code).
    •   Deceased individuals.
    •   Individuals with blank addresses (can’t be updated via NCOA).
    •   Trustees, trustee businesses, and current students.
    •   Organizations marked “Inactive,” indicating that they are no longer operational.

NCOA Screening Results Review
Institutional Advancement believes it is critical for external departments to review proposed NCOA address
updates for their prospects’ records prior to import. (Rationale: NCOA is known to occasionally provide
*old* addresses as updates.) The review process is as follows:

    •   The list of NCOA-suggested updates is narrowed to those with some potential legitimacy (e.g., those
        that match addresses in the RE account histories are eliminated, as are those that obviously don’t
        belong to the constituent and those with “move dates” prior to the address’s current “valid from”
        date).
    •   The final updated address list is imported as temporary Notes (e.g., the address lines, city, state, & zip
        are concatenated & imported as “NCOA Temp Addrs” Notes).
    •   An “NCOA Proofing Report” is generated. This report shows current and updated addresses for
        donors and other constituents sourced from center/department lists. This list, which can be filtered
        for specific centers/departments upon request, is forwarded to key non-IA stakeholders for review.
    •   Errant “updates” (pinpointed by non-IA personnel) are manually deleted from the import file.
    •   The remaining updates (always Home addresses, with the exception of the annual Biz screening) are
        imported into Raiser’s Edge. Most will be preferred mailing addresses. (Individuals’ accounts with
        Biz addresses listed as preferred should be scrutinized; IA may have used Biz in the past only because
        accurate Home info was unavailable at the time.]
    •   Temporary Notes fields are deleted.




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APPENDIX D: Guidelines for Mass Email Communications
Adapted from AFP Notice on CAN-SPAM - 12/20/04


Nonprofit organizations are not automatically exempt from the final regulations recently published by the
Federal Trade Commission (FTC) regarding the CAN-SPAM Act.

Instead, the final rules closely mirror the FTC’s original proposal that created a three-prong test to determine
if the primary purpose of an email is considered “commercial” or “transactional or relationship” in nature. If
the purpose of the email is determined to be “transactional or relationship” in nature, then the email is
exempt from the requirements of the CAN-SPAM Act.

Despite the decision by the FTC, the final rules should have little impact on charities unless they traditionally
distribute numerous emails that contain only marketing or advertising content, although a few concerns still
exist.

Applying the Commercial Test
To determine if the purpose of an email is “commercial” in nature, organizations should look at three criteria:

        1) If the email’s content solely advertises or promotes a product or service, it would be deemed
           commercial.
        2) Should the email contain both commercial content and also content under the FTC’s
           “transactional and relationship” category, which is not deemed commercial in nature, then the
           email would be considered commercial in nature if either
                 a.   The recipient deems from its subject line that the message advertises or promotes a
                      product or service or
                 b. The “transactional or relationship” content is not located at or near the beginning of an
                    email
        3) If the email contains both commercial and non-commercial content, it would then be deemed
           commercial if
                 a.   From the subject line the recipient concludes that the email advertises or promotes a
                      product or service or
                 b. If the recipient concludes from the text that the main purpose is to advertise or promote
                    a product or service.

Definitions
The Act defines a “transactional or relationship message” as an electronic mail message, the primary purpose
of which is:

        1) To facilitate, complete, or confirm a commercial transaction that the recipient has previously
           agreed to enter into with the sender;
        2) To provide warranty information, product recall information, or safety or security information
           with respect to a commercial product or service used or purchased by the recipient;
        3) To provide


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                 a.   Notification concerning a change in the terms and features of;
                 b. Notification of a change in the recipient’s standing or status with respect to; or
                 c.   At regular periodic intervals, account balance information or other type of account
                      statement with respect to
            A subscription, membership, account, loan, or comparable ongoing commercial relationship
            involving the ongoing purchase or use by the recipient of products or services offered by the
            sender;
        4) To provide information directly related to an employment relationship or related benefit plan in
           which the recipient is currently involved, participating, or enrolled; or
        5) To deliver goods or services, including product updates or upgrades, that the recipient is entitled
           to receive under the terms of a transaction that the recipient has previously agreed to enter into
           with the sender.

The Act also defines a “commercial electronic mail message” as one the primary purpose of which is the
commercial advertisement or promotion of a commercial product or service (including content on an
Internet Web site operated for a commercial purpose). [15 U.S.C. 7702(2)(A)]

Guidelines
If an email is determined to be commercial, then the organization must have the explicit permission of the
recipient(s) before sending the email. The email must also contain an electronic opt-out, a valid postal address
and obvious and conspicuous notices at the beginning of the message that the email is commercial in nature.

Most nonprofit emails will probably be exempt from the proposals so long as they are not completely
commercial in nature and the nonprofit places the “transactional and message” content at the beginning of
the email.

However, nonprofits should be aware that some concerns still exist with the bill. For example, once someone
has opted out of receiving any future emails, that individual’s email address cannot be shared anywhere (e.g., a
membership directory). Even if a member still wants his or her email address printed in a directory,
organizations would legally be prohibited from doing so.




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APPENDIX E: Confidentiality and Information Security Agreement
Version 9-15-04

The Office of Institutional Advancement maintains biographic and gift-related information concerning the
College’s donors, alumni, and development programs. While portions of this data (e.g., “directory
information,” as defined below) may be subject to less protection, constituent-specific records should
generally be treated as confidential. The primary purpose of this Agreement, based on guidelines detailed in
Columbia College’s Fundraising and Gift Acceptance Policies and Procedures manual, is to maintain the security and
confidentiality of nonpublic personal information concerning students, parents, alumni, and other
constituents. All unspecified references to “information” and “documents” herein refer to Institutional
Advancement’s proprietary, nonpublic, and/or personal information concerning students, parents,
alumni, and other College constituents.

Computer passwords will be issued only upon delivery of a signed Confidentiality and Information Security
Agreement. This agreement must be reviewed and signed annually, in conjunction with the issuance of
revised system and database passwords.

Information Access and Release
        1) Direct and indirect access to Institutional Advancement’s primary database, other electronic
           information, paper records, and non-public information contained therein is granted exclusively
           to faculty, staff, alumni, and volunteers (as authorized by Institutional Advancement officers)
           acting in the College’s interests.
        2) Institutional Advancement information, in any format, may not be distributed outside the Office
           of Institutional Advancement without approval of the Vice President for Institutional
           Advancement or his/her designee(s).
        3) Information distributed outside Institutional Advancement should be limited in form and
           content to that required for fulfilling a specific College-authorized task.
        4) Constituent information may be released for personal or non-College purposes only with the
           explicit approval of all persons whose data is being requested. Inquiries may be forwarded to
           these individuals directly, thus effectively delegating fulfillment decisions to the impacted parties.
        5) It is the responsibility of Advancement representative(s) mediating and coordinating information
           distributions to ensure that all distributed documents remain secure and are properly disposed of
           (i.e., shredded) as needed.

Information Usage
        1) Institutional Advancement information may not be released for uses construed as third-party
           fundraising, solicitation, or marketing of any kind. The use of such information for these
           purposes is limited to Columbia College Chicago in service of advancing its institutional mission
           and goals.
        2) Information may not be released to any person, group, or agency for political purposes.
        3) Information provided to non-College entities (e.g., vendors) may not be reproduced, distributed,
           sold, or stored, either electronically or otherwise, without the written consent of the Office of
           Institutional Advancement.




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        4) Information provided on paper and other tangible media should be returned to the Office of
           Institutional Advancement for archiving and/or disposal unless otherwise specified.
        5) Information must be reviewed and approved by the Executive Director of Advancement
           Services and/or other appropriate Advancement officers prior to distribution outside Columbia
           College Chicago.
        6) Information may not be used for any purpose other than that which has been officially
           approved.

Institutional Advancement Database Access
        1) Direct electronic access to the primary Institutional Advancement Database System (“IADS”) is
           authorized only for College employees and agents approved by the Office of Institutional
           Advancement via direct password issuance.
        2) IADS passwords may not be shared with unauthorized users, including new employees who have
           not yet obtained their own passwords.
        3) Persons having direct access to IADS or receiving directory information1 via any means must
           comply with the Restricted Use Policy Statement2 below, which in turn must accompany all
           externally distributed information.

Safeguarding Constituent Information
The College is subject to Gramm-Leach-Bliley Act (GLBA) provisions related to the administrative, technical,
and physical safeguarding of customer information. The following guidelines were developed to complement
other College policies and procedures in facilitating compliance with this Act and its associated Safeguards
Rule:

Infrastructure Security

        1) All areas containing Institutional Advancement records of nonpublic personal information
           concerning students, parents, alumni, and other constituents must be locked (as possible and
           reasonable) during non-business hours.
        2) The hard drives of all information-bearing computer equipment must be “scrubbed” with a
           military-grade security application prior to long-term storage and/or disposal.

Electronic Data Security

        1) Institutional Advancement database users are required to change their passwords at least once
           annually, and are prohibited from sharing and/or publicly posting passwords.

Document Control

        1) Constituent files stored in the Institutional Advancement file room are available for the use of
           Institutional Advancement personnel only, although copies of specific items may be distributed
           and employed per the guidelines in this agreement.
        2) Sensitive documents and copies thereof must be shredded prior to final disposal.
        3) All unprocessed checks, pledges, and other payments must be stored in a secured cabinet or
           lockbox during non-business hours.



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Third-Party Data Control

          1) All mailing lists (as well as other constituent datasets incorporating addresses) distributed to third
             parties should be “seeded” to detect unauthorized use.


1 As defined by Columbia College Chicago, “directory information” is information contained in a student’s education record which
would not generally be considered harmful or an invasion of privacy if disclosed. The College has designated the following types of
information as directory information: student name, address, telephone number, e-mail address, photograph, commencement video,
date and place of birth, major field of study, dates of attendance, degrees and awards received, most recent previous educational
agency or institution attended by the student, and participation in officially recognized college activities.

2 Restricted Use Policy Statement: “This confidential information has been compiled by Columbia College Chicago for its exclusive

purposes and those of its alumni organizations. It is not available for private purposes of any kind, including commercial solicitations
or the expression of personal, political, social, or economic views. This information may not be reproduced, distributed, sold, or
stored, either electronically or otherwise, without the written consent of an authorized representative of Columbia College Chicago.”



By signing below, you acknowledge your intent to adopt the standards and guidelines detailed in
this Agreement:


Printed Name: _________________________________________

Signature:           _________________________________________                                Date: __________________




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APPENDIX F: Confidential Information Addendum (Draft 4-26-05)
Pending Legal Approval


This Addendum (“Addendum”) amends and is hereby incorporated into the existing agreement known as
____________________________ (“Agreement”), entered into by and between
_______________________________ (hereinafter “Service Provider”) and Columbia College Chicago
(hereinafter “CCC”) on __________________.

CCC and Service Provider mutually agree to modify the Agreement to incorporate the terms of this
Addendum to comply with the College’s confidentiality guidelines, as stated herein, and requirements of the
Gramm Leach Bliley Act (“GLB”) dealing with the confidentiality of customer information and the
Safeguards Rule. If any conflict exists between the terms of the original Agreement and this Addendum, the
terms of this Addendum shall govern.

1) Definitions:
    a) Covered Data and Information includes Student Financial Information (defined below) required to
       be protected under the Gramm Leach Bliley Act (GLB), as well as any demographic, biographical,
       transactional, and credit card information received in the course of business by the College, whether
       or not such information is covered by GLB. Covered data and information includes both paper and
       electronic records.
    b) Student Financial Information is that information that the College has obtained from a customer in
       the process of offering a financial product or service, or such information provided to the College by
       another financial institution. Offering a financial product or service includes offering student loans to
       students, receiving income tax information from a student’s parent when offering a financial aid
       package, and other miscellaneous financial services as defined in 12 C.F.R. §225.28. Examples of
       student financial information include addresses, phone numbers, bank and credit card account
       numbers, income and credit histories and Social Security numbers, in both paper and electronic
       format.
2) Acknowledgment of Access to Covered Data and Information: Service Provider acknowledges that
   the Agreement allows the Service Provider access to Covered Data and Information. Specifically, access
   to the following categories of Covered Data and Information is anticipated under the Agreement:
        ________________________________________________________________________
        ________________________________________________________________________
        ________________________________________________________________________


3) Prohibition on Unauthorized Use or Disclosure of Covered Data and Information: Service
   Provider agrees to hold the covered data and information in strict confidence. Service Provider shall not
   use or disclose Covered Data and Information received from or on behalf of the College except as
   permitted or required by the Agreement or this Addendum, as required by law, or as otherwise
   authorized in writing by the College.
4) Safeguard Standard: Service Provider agrees that it will protect the Covered Data and Information it
   receives from or on behalf of the College according to commercially acceptable standards and no less
   rigorously than it protects its own confidential information.




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5) Return or Destruction of Covered Data and Information: Upon termination, cancellation, expiration
   or other conclusion of the Agreement, Service Provider shall:
    a) Return to the College or, if return is not feasible, destroy all Covered Data and Information in
       whatever form or medium that Service Provider received from or created on behalf of the College.
       This provision shall also apply to all Covered Data and Information that is in the possession of
       subcontractors or agents of Service Provider. In such case, Service Provider shall retain no copies of
       such information, including any compilations derived from and allowing identification of Covered
       Data and Information. Service Provider shall complete such return or destruction as promptly as
       possible, but not less than thirty (30) days and not more than sixty (60) days after the effective date of
       the conclusion of this Agreement. Within such thirty (60) day period, Service Provider shall certify in
       writing to the College that such return or destruction has been completed.
    b) If Service Provider believes that the return or destruction of Covered Data and Information is not
       feasible, Service Provider shall provide written notification of the conditions that make return or
       destruction infeasible. Upon mutual agreement of the Parties that return or destruction is not
       feasible, Service Provider shall extend the protections of this Addendum to Covered Data and
       Information received from or created on behalf of the College, and limit further uses and disclosures
       of such Covered Data and Information, for so long as Service Provider maintains the Covered Data
       and Information.
6) Term and Termination:
    a) This Addendum shall take effect upon execution.
    b) In addition to the rights of the parties established by the underlying Agreement, if the College
       reasonably determines in good faith that Service Provider has materially breached any of its
       obligations under this Addendum, the College, in its sole discretion, shall have the right to:
        i)   exercise any of its rights to reports, access and inspection under this Addendum; and/or
        ii) require Service Provider to submit to a plan of monitoring and reporting, as the College may
            determine necessary to maintain compliance with this Addendum; and/or
        iii) provide Service Provider with a fifteen (15) day period to cure the breach; and/or
        iv) terminate the Agreement immediately if Service Provider has breached a material term of this
            Addendum and cure is not possible.
    c) Before exercising any of these options, the College shall provide written notice to Service Provider
       describing the violation and the action it intends to take.
7) Subcontractors and Agents: If Service Provider provides any Covered Data and Information which
   was received from, or created for, the College to a subcontractor or agent, then Service Provider shall
   require such subcontractor or agent to agree to the same restrictions and conditions as are imposed on
   Service Provider by this Addendum.
8) Maintenance of the Security of Electronic Information: Service Provider shall develop, implement,
   maintain and use appropriate administrative, technical and physical security measures to preserve the
   confidentiality, integrity and availability of all electronically maintained or transmitted Covered Data and
   Information received from, or on behalf of, the College.
9) Reporting of Unauthorized Disclosures or Misuse of Covered Data and Information: Service
   Provider shall report to the College any use or disclosure of Covered Data and Information not
   authorized by this Addendum or in writing by the College. Service Provider shall make the report to the
   College not less than one (1) business day after Service Provider learns of such use or disclosure. Service
   Provider’s report shall identify:
    a) the nature of the unauthorized use or disclosure,


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      b) the Covered Data and Information used or disclosed,
      c) who made the unauthorized use or received the unauthorized disclosure,
      d) what Service Provider has done or shall do to mitigate any deleterious effect of the unauthorized use
         or disclosure, and
      e) what corrective action Service Provider has taken or shall take to prevent future similar unauthorized
         use or disclosure.
      Service Provider shall provide such other information, including a written report, as reasonably requested
      by the College.
10) Indemnity. Service Provider shall defend and hold the College harmless from all claims, liabilities,
    damages, or judgments involving a third party, including the College’s costs and attorney fees, which arise
    as a result of Service Provider’s failure to meet any of its obligations under this Addendum.
11) Survival. The respective rights and obligations of Service Provider under Section 5 shall survive the
    termination of this Agreement


IN WITNESS WHEREOF, each of the undersigned has caused this Addendum to be duly executed in its
name and on its behalf.


Columbia College Chicago                            Service Provider: _______________________
By:       _________________________                 By:      _______________________________
Title:    _________________________                 Title:   _______________________________
Date:     _________________________                 Date:    _______________________________




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APPENDIX G: Confidential Information Agreement (Draft 4-26-05)
Pending Legal Approval


This Agreement (“Agreement”) governs the use of student, alumni, donor, and/or prospect information
transferred from Columbia College Chicago (“CCC”) to _______________________________ (hereinafter
“Service Provider”) on __________________ for the College-approved uses.

CCC and Service Provider mutually agree to comply with the College’s confidentiality guidelines, as stated
herein, and requirements of the Gramm Leach Bliley Act (“GLB”) dealing with the confidentiality of
customer information and the Safeguards Rule.

12) Definitions:
    a) Covered Data and Information includes Student Financial Information (defined below) required to
       be protected under the Gramm Leach Bliley Act (GLB), as well as any demographic, biographical,
       transactional, and credit card information received in the course of business by the College, whether
       or not such information is covered by GLB. Covered data and information includes both paper and
       electronic records.
    b) Student Financial Information is that information that the College has obtained from a customer in
       the process of offering a financial product or service, or such information provided to the College by
       another financial institution. Offering a financial product or service includes offering student loans to
       students, receiving income tax information from a student’s parent when offering a financial aid
       package, and other miscellaneous financial services as defined in 12 C.F.R. §225.28. Examples of
       student financial information include addresses, phone numbers, bank and credit card account
       numbers, income and credit histories and Social Security numbers, in both paper and electronic
       format.
13) Acknowledgment of Access to Covered Data and Information: Service Provider acknowledges that
    the College allows the Service Provider access to Covered Data and Information for College-approved
    uses only. Specific uses and accessible categories of Covered Data and Information include the following:
        ________________________________________________________________________
        ________________________________________________________________________
        ________________________________________________________________________


14) Prohibition on Unauthorized Use or Disclosure of Covered Data and Information: Service
    Provider agrees to hold the covered data and information in strict confidence. Service Provider shall not
    use or disclose Covered Data and Information received from or on behalf of the College except as
    permitted or required by College-approved uses, as required by law, or as otherwise authorized in writing
    by the College.
15) Safeguard Standard: Service Provider agrees that it will protect the Covered Data and Information it
    receives from or on behalf of the College according to commercially acceptable standards and no less
    rigorously than it protects its own confidential information.
16) Return or Destruction of Covered Data and Information: Upon termination, cancellation, expiration
    or other conclusion of College-approved use, Service Provider shall:
    a) Return to the College or, if return is not feasible, destroy all Covered Data and Information in
       whatever form or medium that Service Provider received from or created on behalf of the College.


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        This provision shall also apply to all Covered Data and Information that is in the possession of
        subcontractors or agents of Service Provider. In such case, Service Provider shall retain no copies of
        such information, including any compilations derived from and allowing identification of Covered
        Data and Information. Service Provider shall complete such return or destruction as promptly as
        possible, but not less than thirty (30) days and not more than sixty (60) days after the effective date of
        the conclusion of this Agreement. Within such thirty (60) day period, Service Provider shall certify in
        writing to the College that such return or destruction has been completed.
    b) If Service Provider believes that the return or destruction of Covered Data and Information is not
       feasible, Service Provider shall provide written notification of the conditions that make return or
       destruction infeasible. Upon mutual agreement of the Parties that return or destruction is not
       feasible, Service Provider shall extend the protections of this Agreement to Covered Data and
       Information received from or created on behalf of the College, and limit further uses and disclosures
       of such Covered Data and Information, for so long as Service Provider maintains the Covered Data
       and Information.
17) Term and Termination:
    a) This Agreement shall take effect upon execution.
    b) In addition to the rights of the parties established by College-approved use, if the College reasonably
       determines in good faith that Service Provider has materially breached any of its obligations under
       this Agreement, the College, in its sole discretion, shall have the right to:
        i)   exercise any of its rights to reports, access and inspection under this Agreement; and/or
        ii) require Service Provider to submit to a plan of monitoring and reporting, as the College may
            determine necessary to maintain compliance with this Agreement; and/or
        iii) provide Service Provider with a fifteen (15) day period to cure the breach; and/or
        iv) terminate College-approved use immediately if Service Provider has breached a material term of
            this Agreement and cure is not possible.
    c) Before exercising any of these options, the College shall provide written notice to Service Provider
       describing the violation and the action it intends to take.
18) Subcontractors and Agents: If Service Provider provides any Covered Data and Information which
    was received from, or created for, the College to a subcontractor or agent, then Service Provider shall
    require such subcontractor or agent to agree to the same restrictions and conditions as are imposed on
    Service Provider by this Agreement.
19) Maintenance of the Security of Electronic Information: Service Provider shall develop, implement,
    maintain and use appropriate administrative, technical and physical security measures to preserve the
    confidentiality, integrity and availability of all electronically maintained or transmitted Covered Data and
    Information received from, or on behalf of, the College.
20) Reporting of Unauthorized Disclosures or Misuse of Covered Data and Information: Service
    Provider shall report to the College any use or disclosure of Covered Data and Information not
    authorized by this Agreement or in writing by the College. Service Provider shall make the report to the
    College not less than one (1) business day after Service Provider learns of such use or disclosure. Service
    Provider’s report shall identify:
    a) the nature of the unauthorized use or disclosure,
    b) the Covered Data and Information used or disclosed,
    c) who made the unauthorized use or received the unauthorized disclosure,




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      d) what Service Provider has done or shall do to mitigate any deleterious effect of the unauthorized use
         or disclosure, and
      e) what corrective action Service Provider has taken or shall take to prevent future similar unauthorized
         use or disclosure.
      Service Provider shall provide such other information, including a written report, as reasonably requested
      by the College.
21) Indemnity. Service Provider shall defend and hold the College harmless from all claims, liabilities,
    damages, or judgments involving a third party, including the College’s costs and attorney fees, which arise
    as a result of Service Provider’s failure to meet any of its obligations under this Agreement.
22) Survival. The respective rights and obligations of Service Provider under Section 5 shall survive the
    termination of this Agreement


IN WITNESS WHEREOF, each of the undersigned has caused this Agreement to be duly executed in its
name and on its behalf.


Columbia College Chicago                            Service Provider: _______________________
By:       _________________________                 By:      _______________________________
Title:    _________________________                 Title:   _______________________________
Date:     _________________________                 Date:    _______________________________




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APPENDIX H: Key Definitions

CASE recognizes that the determination of whether to classify certain revenues as a gift, grant, or contract
can vary according to each institution’s general accounting policies. CASE’s goal is to ensure that institutions
report only those transactions that involve true philanthropic intent. For CASE reporting purposes, there is
no need to distinguish between a gift and a grant.

Gifts
Gifts to the College consist of donations from individuals, businesses and public and private foundations
which come in a variety of forms: cash, property, securities, payroll deductions, life insurance contracts,
bequests, and other items of value. Gifts may be current or deferred. The most common types of deferred
gifts are bequests, charitable remainder trusts, annuity trusts and multi-year-pledges. Donors may restrict a
gift by designating it for a particular program, project, scholarship, or endowment. However, by definition a
gift is irrevocable and made with no expectation of a return of service or product and no attached contractual
requirements – either written or verbal.

The following types of funds are not considered gifts for receipting or campaign reporting purposes, even if
received under circumstances indicating that the payor regarded them as a contribution:

        1) Investment earnings on gifts, including increased cash values in life insurance policies, even if
           accrued during the campaign-reporting period and even if required within the terms specified by
           a donor (the only exception permitted to this exclusion would be interest accumulations counted
           in guaranteed investment instruments that mature within the time frame of the campaign, such
           as zero coupon bonds).
        2) Earned income, including transfer payments from medical or analogous practice plans.
        3) Surplus income transfers from ticket-based operations, except for any amount equal to that
           permitted as a charitable deduction by the IRS/Revenue Canada.
        4) Dues and membership payments to alumni associations or other institutionally affiliated groups
           may be tax deductible if in excess of the fair market value of any quid pro quo. However, in the
           case of alumni associations, only philanthropic payments over and above the standard
           membership fee may be counted toward campaign totals.
        5) Contract revenues, including sponsored research funds, any monies received as a result of
           exclusive vendor relationships (such as “pouring rights” agreements), and royalties from affinity
           agreements.
        6) Sale of merchandise (including tickets purchased at fair market value), discounts on purchases,
           advertising revenue, or tuition payments.
        7) Contributed services.
        8) Most governmental funds, including those from American Indian tribes or similar governments
           of indigenous peoples. Only those governmental funds that are free and clear of all
           encumbrances should be counted toward a campaign.
        9) Contributions to social organizations such as sororities and fraternities, even if the organizations
           are affiliated with the College.
        10) Sales tax on the purchase of donated goods.



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        11) Gift appraisal costs.

Per recently expanded CASE guidelines, all revocable and legally unenforceable contributions should be
omitted from official fundraising totals. This standard applies to pledged assets, bequests, the temporary use
of software or personal property, or any other gift for which the donor retains control or the option of
withdrawal. It also applies to inadequately documented commitments or ones that could not be enforced in a
court of law.

Grants
A grant is a contribution for either unrestricted or restricted use that typically comes from a corporation,
foundation, or other organization – not an individual. An institution may determine that what a donor calls a
grant is, for internal record keeping, a gift.

A grant differs from a contract in that the sponsor does not receive a direct benefit from the grant activity,
even though the grant activity is in the general area of interest or concern of the sponsor. A grant usually
differs from a gift in the extent to which sponsored activities are described, detailed conditions are attached to
the use of funds, and timetable and reporting requirements are specified. The grantor’s requirement of regular
status reports or other reports does not negate the philanthropic (and countable) nature of a specific grant.

Contracts
A contract is a legally enforceable agreement, often negotiated, between the College and the awarding agency.
A contract usually involves the generation of some specified, tangible product or services often for the
exclusive, proprietary use of the agency and is subject to certain standards of performance including the
expectation of economic benefit on the part of the grantor. Contracts are excluded from the College’s fund-
raising totals.

Private/Independent Foundations
These private foundations are usually founded by one individual, often by bequest. Sometimes individuals or
groups of people, such as family members, form a foundation while the donors are still living. Many large
independent foundations, such as the Ford Foundation, are no longer governed by members of the original
donor’s family, but are run by boards made up of community, business and academic leaders. Private
foundations make grants to other tax exempt organizations to carry out their charitable purposes. The
Rockefeller Foundation and the John D. and Catherine T. MacArthur Foundation are two examples of well-
known “independent” private foundations.

Public Foundations
Also known as public charities, these nonprofit organizations receive at least one-third of their annual income
from the general public (including government agencies and private foundations) or otherwise meet the so-
called public support test and have a variety of other characteristics which make them sufficiently “public.”
Some make grants, whereas others engage in direct service or other tax-exempt, charitable activities serving
the common welfare. Public foundations can be supported by contributions from individuals, corporations,
governmental units and private foundations, as well as gifts from churches, or membership dues whose
purpose is to support the public organization.




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Community Foundations
These foundations build their endowments through contributions from several donors, usually within a given
geographic region. Community foundations support charitable activities focused primarily on “local” needs of
a particular town, county or state. They are designated “public charities” by the IRS because they raise a
significant portion of their resources from a broad cross-section of the public. Community foundations
provide an array of services to donors who wish to establish endowed funds without incurring the
administrative and legal costs of starting independent foundations. There are approximately 300 community
foundations across the U.S. today. The Cleveland Foundation is the oldest; the New York Community Trust
is the largest.

Family Foundations
“Family foundation” is not a legal term, but denotes those private foundations that are either managed or
strongly influenced by the original donor or members of the donor’s family. Ranging in asset size from a few
hundred thousand dollars to hundreds of millions, most are small, with less than $5 million in assets. Most
family foundations are run by family members who serve as trustees, or directors, on a voluntary basis,
receiving no compensation.

Company-Sponsored Foundations
These receive the same tax and regulatory treatment as independent foundations. They are different mainly
because they are established by existing for-profit corporations. Company-sponsored foundations are legally
separate from their parent corporations. The American Express Foundation and the Whirlpool Foundation
are two examples of company-sponsored foundations. For the purposes of campaign reporting,
contributions from company-sponsored foundations are considered corporate gifts.




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