ASB Badge #09 - Donations & Gifts-ASB Badge #9 PowerPoint

ASB Badge #9 PowerPoint

Pdf Summary

This WASBO “Badge #9: Donations & Gifts” curriculum explains how Washington school districts should accept, document, and manage donations and gifts to schools/districts and to ASB programs. Donations typically support a specific cause and may come from parents, staff, community members, foundations, or trusts. Districts must follow their local board policies and procedures to ensure donations are acceptable and properly approved.<br /><br />The document clarifies that donors may generally claim tax deductions for contributions to qualified organizations, which can include public school district programs that are non-profit and supported by state and local government. Public schools usually do not need a 501(c)(3) designation because the IRS treats them as governmental entities exempt from federal income tax. Donors can deduct the full amount of cash or check donations, and non-cash donations should be valued reasonably based on fair market value (e.g., thrift-store pricing for used clothing). Specialized items like art may require appraisal.<br /><br />A key compliance practice is using a district “Gift Donation Form.” Donations often begin at the school level, then the form (signed by school administration) is sent to the district business office, and may require school board approval depending on policy thresholds. The form should include donor details, gift type/amount, beneficiary program, description/timeline, signatures, acceptance criteria, and board approval.<br /><br />Donations to ASB are also typically tax deductible; parent groups (PTA/booster clubs) commonly fund activities like camps, field trips, competition fees, instruments, and equipment. Donors should pay the school/district rather than vendors directly. Athletic donations must comply with Title IX and RCW 28A.640.020 to ensure equitable treatment for boys’ and girls’ programs.<br /><br />The curriculum also covers private purpose trusts and scholarship donations (often using designated 6xxx accounts), which must have budget capacity and be governed strictly by donor terms, with board acceptance formalized by resolution. InvestED is highlighted as an example program supporting immediate student needs through a grant application and reimbursement model.

Keywords

WASBO Badge #9 Donations & Gifts

Washington school district donation policies

Gift Donation Form compliance

school board approval thresholds

tax deductible school donations IRS governmental entity

fair market value non-cash donation valuation

Associated Student Body (ASB) donations

PTA booster club fundraising for schools

Title IX and RCW 28A.640.020 athletic donation equity

private purpose trusts and scholarship donations 6xxx accounts