8 Contributions Include amounts received Input contributions Does the term directly from individuals, provided and used by indicate “operations” corporations, athletics in the reporting that capital related associations, foundations, year including: items should be clubs or other excluded? organizations that are Amounts received from • designated, restricted or individuals, corporations, Based on email unrestricted by the donor associations, foundations, response from Jeff or the operation of the clubs or other O’Barr, the answer is athletics program. Report organizations designated YES. amounts paid in excess of for the operations of the a ticket's value. athletics program; Does the item not “do Contributions shall Funds contributed by report capital • include cash, marketable outside contributors for contributions to be securities and in-kind the payment of debt used in other reporting contributions. In-kind service, lease payments years” indicate we contributions may include or rental fee expenses for should pick up capital dealer-provided athletic facilities in the related contributions automobiles (market reporting year; and used in the current value of the use of a car), Amounts received year (See above note • apparel and soft-drink face value for tickets. on email from Jeff products for use by staff Contributions shall O’Barr). and teams. Do not report include cash and pledges until funds are marketable securities. allocated. Report gifts and merchandise from Do not report: corporate sponsorship agreements in Category Pledges until funds are • 12 (Royalties, Licensing, provided to athletics for Advertisement and use. Sponsorship). Capital contributions to • be used in other reporting years. 9 In-Kind Previously in Input market value of New revenue line, contributions contributions in the previously in-kind reporting year including: revenue was included with contributions. Dealer provided • automobiles Equipment • Services • Nutritional product •
8 Contributions Include amounts received directly from individuals, corporations, associations, foundations, clubs or other organizations that are designated, restricted or unrestricted by the donor or the operation of the athletics program. Report amounts paid in excess of a ticket's value. Contributions shall include cash, marketable securities and in-kind contributions. In-kind contributions may include dealer-provided automobiles (market value of the use of a car), apparel and soft-drink products for use by staff and teams. Do not report pledges until funds are allocated. Report gifts and merchandise from corporate sponsorship agreements in Category 12 (Royalties, Licensing, Advertisement and Sponsorship). Input contributions provided and used by athletics in the reporting year including: • Amounts received from individuals, corporations, associations, foundations, clubs or other organizations designated for the operations of the athletics program; • Funds contributed by outside contributors for the payment of debt service, lease payments or rental fee expenses for athletic facilities in the reporting year; and • Amounts received face value for tickets. Contributions shall include cash and marketable securities. Do not report: • Pledges until funds are provided to athletics for use. • Capital contributions to be used in other reporting years. Does the term “operations” indicate that capital related items should be excluded? Based on email response from Jeff O’Barr, the answer is YES. Does the item “do not report capital contributions to be used in other reporting years” indicate we should pick up capital related contributions used in the current year (See above note on email from Jeff O’Barr). 9 In-Kind Previously in contributions Input market value of contributions in the reporting year including: • Dealer provided automobiles • Equipment • Services • Nutritional product New revenue line, previously in-kind revenue was included with contributions.