1. Policy Intent

1.1  Cork University Foundation (CUF) is the university’s preferred medium for all philanthropy. All fundraising by CUF is for the benefit of University College Cork. For the avoidance of doubt all philanthropic gifts, from individuals, trusts & foundations, and corporate philanthropy, should be routed through Cork University Foundation. The Alumni & Development Office is the executive arm of CUF. The Alumni & Development Office should be notified regarding all donations.

1.2  This is a policy on the acceptance and refusal of gifts to University College Cork (UCC). It is intended to ensure that the university operates ethically in relation to the receipt of gifts, and that processes for scrutinising and accepting/refusing gifts are clear and transparent.

1.3  This policy:

• clarifies how the CUF/UCC complies with legal regulations;
• clarifies powers of decision making in relation to the acceptance or refusal of gifts;
• sets out procedures to ensure that decisions on the acceptance and refusal of gifts are based on a clear rationale, are transparent, and are consistent with the objectives of UCC.

1.4  It does not constitute the university’s policy on personal gifts, gratuities and hospitality received by individual members of staff.

2. The University’s Responsibilities in Relation to the Receipt of Gifts

2.1  Cork University Foundation and UCC follow the ethical practices in fundraising as documented by CASE (Council for the Advancement and Support of Education) in accordance with the Donor Bill of Rights.

2.2  Cork University Foundation is a charity registered in Ireland and observes the requirements of the charity laws and regulations of Ireland. The Charities Regulatory Office (CRO) expect the Board to act in the interests of the charity and this includes refusing a donation without a very good reason. Personal opinions and moral grounds are not considered to be “a good reason.”

3. Definitions

3.1  Gifts come from individuals including donor advised funds and legacies, companies, Trusts & Foundations. For the purposes of this policy a ‘gift’ includes pecuniary gifts or grants, shares, property, bequests/legacies, works of art, equipment, or similar gifts in kind. It does not include volunteering activity, pro-bono work or in-kind services.

3.2  An ‘illegal donation’ is defined as one which is considered to have arisen from an activity which would be considered illegal or meet ‘tainted donation’ criteria under Irish, European or UK laws. Cork University Foundation will never accept an illegal donation and these must be refused.

3.3  ‘Ethical’ donations are those which are considered to meet the standards, values, and mission of University College Cork. Donations need to be accepted or rejected for proper, defined reasons

4. Responsibility for Deciding Whether to Accept or Refuse a Gift

4.1  Due diligence is carried out on all gifts over €25k. On occasion, due diligence may be carried out on potential donations under this threshold.

4.2  Decisions on acceptance of most gifts are the responsibility of the CEO of Cork University Foundation/Director of Business Development & Advancement in accordance with the principles set out in this policy.

4.3  If a due diligence flag has been raised, the university will set up a ‘donations review group’ chaired by the President or his nominee, the CEO of the Foundation and at least two members of the University Leadership Team to ascertain if the risks can be managed.

4.4  If the donations review group do not reach a consensus, the President in consultation with Cork University Foundation and/or the Governing Authority, will take a final decision on the acceptance or refusal of a large scale or contentious gift. For the avoidance of doubt, ‘contentious gifts’ are those which might adversely affect the university’s reputation, or which might create an unacceptable conflict of interest. As noted in 3.2 illegal donations would never be accepted.

4.5  Those making the decisions must be able to demonstrate that they acted in the best interests of the university. If acceptance or refusal of a gift is likely to cause negative publicity or pre-empt a dispute, the appropriate professional (e.g. Director of Communications) or legal advice from OCLA should be sought. Judgements regarding the refusal of gifts must not be influenced by personal ethical viewpoints of individuals serving on this group.

5. Procedures for Acceptance/Refusal of Gifts

5.1  To ensure best practice in relation to ethics and to ensure effective implementation of the policy, it is mandatory that all gifts are reported to and coordinated through the Director of Business Development & Advancement, Alumni & Development Office.

5.2  In cases where the university is making an approach to a potential donor, the necessary research and due diligence is always completed by the Alumni & Development Office. All other staff who enter a possible discussion for a philanthropic gift or corporate sponsor must consult with the Alumni & Development Office at an early stage in their discussions with a potential benefactor to (i) reduce the risk of uncoordinated approaches to potential donors and (ii) to identify potentially contentious donations at an early stage in the process.

5.3  When a potential benefactor makes an unsolicited approach to the university, the process is as follows:

• Potential benefactor approaches a member of university staff to discuss the intention to make a gift, award, scholarship etc.
• Staff member advises Head of College or Head of the Functional Area.
• Head of College advises Director of Business Development & Advancement, who undertakes to carry out the due diligence on the potential donor and gift
• The Director of Business Development & Advancement decides whether to accept or refuse the gift. If it is, however, a large or contentious gift: the Director of Business Development & Advancement consults the President, the Corporate Secretary and the Chief Financial & Operating Officer. The donations review group is set up (see 4.3 above).
• An advancement manager in the Alumni & Development Office will prepare evidence to present the case for acceptance and refusal of the gift. Professional/legal advice will be sought as appropriate.
• Acceptance of gift: If it is decided to accept a gift, the procedure for accepting/stewarding gifts will be followed. If appropriate, a gift agreement will be signed. Refusal of gift: If it is decided to refuse a gift, the Director of Business Development & Advancement will advise the prospective benefactor

5.4  On occasion, the university may wish to delay the acceptance of a gift (for example with a view to asking the donor to make the gift in the most tax efficient manner). In such cases, the tax advantages must be explained properly to the donor.

5.5  All donations to the university, from whatever source, must be accounted for in accordance with the relevant accounting standard.

6. Criteria to Determine Whether to Accept or Refuse a Gift

6.1  In considering whether to accept or refuse a gift, the responsible officer/s (sitting on the donations review group) will ascertain:

• Are the purposes of the gift compatible with the purposes of the university?
• Does the potential gift fit with the university’s mission and objectives, and is it consistent with the goals outlined in the Strategic Plan, Campus Masterplan or other Governing Authority-approved strategy?
• What additional costs or burdens, if any, would the acceptance of the gift create for the university? (If additional burdens are identified, members of the University Leadership Team (ULT) will be asked to comment on the suitability of the gift.)
• Is there credible evidence that the proposed gift will be made from a source that arises in whole or in part from an activity that:
  • Evaded taxation or involved fraud?
  • Violated international conventions that bear on human rights?
  • Limited freedom of enquiry, or encroached on academic freedom?
  • Suppressed or falsified academic research?
• Is there evidence that the proposed gift, or any of its terms will:
  • Require action that is illegal?
  • Is there evidence that the individual does not have the mental ability to decide to make the donation?
  • Seriously damage the reputation of the university?
  • Create unacceptable conflicts of interest?
• Is there evidence that acceptance of the gift or compliance with any of its terms will damage the university’s reputation including deterring other benefactors?
• If the donation has a condition attached, is that condition acceptable to the university?
• If copyright or intellectual property issues are involved, are these clearly understood, and can the university comply with any associated requirements?

7. Gifts in Kind

7.1  Gifts to the Library, the Art Collection or IT equipment etc. should follow the guidelines above. Similarly, gifts of book collections can be accepted where these comply with the approved Library’s Collection Policy. Other gifts-in-kind will be considered on a case-by-case basis.

8. Stewardship

8.1  The CUF and university are committed to transparency, accountability and best practice. In cases where a donor wishes to remain anonymous, such anonymity will be respected so far as is legally and practically possible. Requests to keep the amount of any donation confidential will be respected. The university’s stewardship policy is outlined in the Donor Charter. The Charter sets out the standards donors can expect from the CUF/university and adheres to the tenets of the Donor Bill of Rights, the Charities Act 2009 and the Charities Regulator. In summary it states that:

• All communications made to potential donors concerning a project will be honest, truthful and comply with the law;
• The donor’s right to privacy will be respected in accordance with GDPR/data protection legislation;
• The CUF/university will not accept an “anonymous” gift over €1000 without the Director of Business Development & Advancement and at least two of the following people (President, Corporate Secretary, the Chief Financial & Operating Officer, Chair of Cork University Foundation or Chair of Governing Authority) being aware of the source of the donation. Donors, who request anonymity, will be respected (i.e. the university will not publish their name on a donor list).
• The gift will be acknowledged promptly and applied for the purpose for which it was originally requested, unless explicit written consent is given otherwise by the donor, or, in the case of legacies/bequests, for the purposes described in the donor’s will or for similar purposes agreed with the individual’s executors;
• The university/CUF will not normally return a gift which has been accepted in good faith. If a situation arises which gives the need to review a previous decision to accept a gift, the matter will be referred to the President and Chair of Cork University Foundation to agree to the next steps. If, following a conversation, the university cannot honour the terms of the gift, and a compromise cannot be reached with the donor, CUF/the university will refund the gift to the donor, their estate or legal representative as appropriate.
• The gift will be handled responsibly, to the greatest advantage of the beneficiary and without disadvantage to the university;
• The donor’s personal data will be respected, and there will be transparency in the university’s communications with its donors;
• The university/CUF will thank and recognise the donor appropriately, including issuing official gift receipts, gift agreements or other documents where required.
• From time to time, the university may offer to recognise a gift or a gift-in-kind by naming the object of the donation (i.e. part or all of a capital project) after the donor. Such offers will be subject to the guidelines of the university’s Naming Policy (currently under review).
• Adequate records of all gifts will be maintained on the Raisers’ Edge NXT/Advancement database to allow a proper audit trail.
• The university will not sell its donor list.
• Any concerns raised in relation to the above points will be dealt with swiftly and effectively by the Director of Business Development & Advancement/CEO of Cork University Foundation.
• In addition, a donor will be fully informed of CUF, contact details, charitable status and the identity of those individuals serving on the Board. Gifts are subject to an annual audit by a firm of independent auditors. Anyone fundraising on behalf of CUF or UCC will be subject to a written agreement between both parties. If agent fees are to be paid to the third party from the donation this will be declared to the potential donor from the outset.

9. Monitoring

9.1  Alumni & Development will report on gifts accepted to Cork University Foundation, ULT and the Governing Authority Finance Committee. UCC and Cork University Foundation will produce an annual Philanthropy Impact Publication. Rejected gifts will be reported to the President in the first instance.

10. Review

10.1 This policy will be reviewed every five years or sooner if necessary due to changes in legislation or related policy.

Version approved: CUF March 2024, ULT May 2024

Due Diligence Framework

Please note this is for guidance purposes. Potential donors and gifts are reviewed case-by-case.