The Board of Education recognizes the educational value of appropriate gifts, donations, and bequests (collectively, “donations”) to district schools, and encourages their use to enrich the district’s instructional and activity programs. Donations may be made to the district by or through the Sedalia School District Foundation, Parent Teachers Organizations (PTO), and through the district Booster Clubs, as well as by or through other foundations, civic groups, corporations, or individuals. Donations that are accepted by the district must be consistent with district programs, board policies, and applicable law. Therefore, donations that may serve to enhance and extend the work of the school may be received by the district as approved by the Board.
The Sedalia School District Foundation, which was created to support the district, as well as other foundations and some other groups, are 501(c)(3) charitable organizations as defined by the Internal Revenue Code. Therefore, donations to such organizations for the benefit of the school district may be tax deductible. Although a school district is not a 501(c)(3) charitable organization, donations to school districts may be tax deductible under other provisions of the tax code. Individuals and organizations should consult with their own tax advisors related to all of these matters.
Acceptance of Donations
Donations must be submitted in accordance with the following procedures:
The Board will consider the following criteria when deciding whether to accept a donation. However, this list is not exhaustive, and the Board shall retain the right to accept, reject, or modify any donation that is offered to the district.
No donation will be accepted until the district has received verification satisfactory to the Board that the donation is free from encumbrances. Donations accepted by the Board will be publicly announced and appropriately acknowledged.
Acknowledgement of Donations
Donations may be acknowledged by inscriptions placed on engraved plates, bookplates, or by other appropriate means, as approved by the Board.
Specific Types of Donations
A. Donations, including memorials, for scholarships, media, supplies, or particular activities or departments, other than to equip or furnish newly-constructed or renovated district building or facilities:
B. Dedications to equip or furnish newly-constructed or renovated district buildings or facilities:
Donations made to the district through the Sedalia School District Foundation, or by or through other individuals or organizations, for the equipping, furnishing or landscaping, of newly-constructed or renovated district buildings or facilities may be commemorated by placing donor’s name or dedication on appropriate fixtures, landscaping, benches, artwork, classrooms and portions of buildings or facilities. The Board of Education must approve all exterior naming of buildings, facilities, portions of buildings, or statuary. Buildings that have already been named or that are named as the result of a formalized district process will retain that identity absent vote to the contrary by the Board of Education.
Donors obtain no rights or naming rights in district property as a result of such commemorations or dedications.
The designation of and level of commemoration for donations made to the district through the Sedalia School District Foundation, or by or through other individuals or organizations will be based upon the district’s capital needs and opportunities when a particular building is constructed or renovated. The Board may approve designations and levels of commemoration for donations made attendant to specific projects, such as the construction of a particular facility. However, such levels shall not be included in or become part of Board policy. The Board reserves the right to modify the designation of and level of commemoration for donations, depending upon the particular project, or changes of circumstance during a particular project, all as deemed appropriate by the Board in its judgment and at its sole discretion.
Rededication and/or Removal of Dedication or Acknowledgement
The Board of Education may rededicate or remove engraved plates or other acknowledgements from items previously donated, dedicated, and/or otherwise accepted by the District, if the Board, in its judgment and at its sole discretion, determines that such action is in the best interest of the District. In making such decisions, the Board will consider criteria that may include, but shall not be limited to, the following: