Sedalia School District 200

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P 1470 Gifts, Donations, and Bequests to the District

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:

  1. Donations must be submitted by using the applicable form, which is available at the Administrative Office.
  2. Donations are accepted only through official action by the Board. The acceptance of a donation shall not limit in any manner the Board’s authority to direct the operation of the district, including but not limited to the district’s educational and activity programs, and its facilities and grounds.
  3. Acceptance of a donation by the district shall not be considered an endorsement of the product, individual, organization, civic group, corporation, or other entity making the donation.
  4. All by the to will of the to be the of the as by the in at sole to ofasitormaybe modified. The district cannot guarantee that damaged, worn, or nonviable donations will be maintained, repaired, or replaced at district expense.

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.

  1. the donation is consistent with and will further the goals of the district;
  2. the donation will actually be used by the district;
  3. Whether the donation is consistent with Board policy and applicable law;
  4. Whether the donation creates the substantial likelihood of disruption to the good order and discipline of the school;
  5. Whether the donation will result in an inequitable distribution of resources in the district;
  6. Whether the donation will be self-sustaining;
  7. Whether the donation will result in an increase in direct or indirect costs, capital outlay, or operating costs; and
  8. Whether the donation will have an adverse effect on staffing, resources, educational programming, or any other aspect of district operations.

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:

  1. Scholarships – Application and award requirements must be in final written form before a scholarship is announced. A typed copy of the application and award requirements, together with a specific timeline for the scholarship implementation must be kept on file at the Administrative Office and at the office of the building principal or designee. The Sedalia School District Foundation is also available as a resource to establish and assist in administering the scholarships. All  scholarships must be consistent with state and federal law applicable to school districts, and with Board policy as it currently exists or may hereafter be amended.
  2. Purchase of library books, educational media, school supplies and equipment – The district may maintain a “wish list” of items from which persons or organizations establishing a memorial may choose. Donations will be acknowledged in an appropriate manner, e.g., books may include a book plate, and equipment and supplies (if applicable) may include an engraved plate. The inscription on each must be limited to one of the following: “Donated by,” “In memory of,” or “In honor of,” followed by the appropriate name. All engraved plates shall become the property of the district, and may be removed by the district as deemed appropriate by the Board – including but not limited to removal for the purpose of giving the plate to a person or entity designated in writing by the donor at the time the donation was made. Engraved plates shall not be removed earlier than ten (10) years after the date on which the donation was accepted by the Board, unless the Board determines in its judgment and at its sole discretion that particular circumstances so warrant. The person designated to receive the engraved plate shall be responsible for requesting the plate.
  3. Money items a or – The use of such money donated for specific purposes must be approve by vote of the Board of Education. Donations of items for an existing school will be accepted in accordance with district policy.

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:

  1. Whether the conduct of a donor individual or organization, or the individual or organization to whom the donation is dedicated or in whose honor the donation is made, is unlawful, unethical, inconsistent with the standards of conduct applicable to students and employees of the district, or otherwise warrants rededication and/or removal of the acknowledgement;
  2. Whether the dedication or other acknowledgement should be removed due to failure to fulfill any pledge of money or property; or
  3. Whether the donation is being offered by individuals, organizations, or other entities from which the law, and/or district or public policy, provide that donations should not be accepted or acknowledged.

Board Approved Date: March 23, 2009
Last Updated: February 2019