Community Partner Fundraising Policy

The University of Wisconsin Foundation (UWF) appreciates the many clubs, organizations, and individuals that choose to conduct fundraising events and activities for the benefit of UW–Madison, its affiliates, or UW Health (including UW Carbone Cancer Center). These guidelines are intended to provide our community partners (both individuals and organizations) with a general understanding regarding fundraising rules and regulations along with the scope of support that UWF’s Gift Services staff can provide for community partner fundraising events. These guidelines apply to all community partners who desire to hold an event where the resulting funds will be donated to UWF for the benefit of and to support the mission of UW–Madison, its affiliates, or UW Health (including UW Carbone Cancer Center).

General Definitions

Community partner: Any individual or entity other than UWF, UW–Madison, its affiliates, or UW Health (including Carbone Cancer Center).

Community partner fundraising event: Any party, outing, celebration, fundraiser, online solicitation, or social gathering of any kind held by any individual or organization other than UWF, UW–Madison, its affiliates, or UW Health (including Carbone Cancer Center) for the purpose of raising funds to be donated to UWF for the benefit of UW–Madison, its affiliates, or UW Health (including Carbone Cancer Center).

Responsibilities

UWF’s Gift Services staff is responsible for informing community partners of these guidelines and the requirements for holding community partner fundraising events that result in revenues (regardless of whether they are tax deductible) for the benefit of UW–Madison and its affiliates.

The community partner — individual or organization — is responsible for and assumes all liability for the planning and execution of their event, including permit, license, insurance, and tax requirements, as discussed below. The community partner event organizer is responsible for identifying sources to fund the planning of the event or to pay for event expenses themselves, if required. If event expenses are greater than the revenue generated, the community partner is responsible for those costs, not UWF.

It is also the responsibility of the community partner event organizer to determine in advance the fair market value (FMV) of all items, services, or privileges associated with the event and to inform donors of such amounts in all manners required by the IRS. Note: Prior disclosure of the FMV of any silent or live auction items must be provided to the donor before bidding, in order for the donor to receive a possible tax deduction.

The community partner event organizer must also obtain approval for the event from UWF Legal and the appropriate campus or affiliate unit prior to public announcement or promotion. All fundraising events must comply with relevant federal, state, and local laws.

Permits, Licenses, Insurance, and Taxes

Community partner event organizers are responsible for obtaining their own permits and licenses for their events, including but not limited to liquor licenses and gaming licenses (raffles, games of chance), as required by state and local law. UWF staff cannot assist with these requirements.

Community partner event organizers are also responsible for independently obtaining any desired or necessary insurance for their event. UWF cannot and will not assume responsibility or liability for any third-party fundraising event.

Community partner event organizers must pay all applicable federal, state, and local taxes incurred during the planning and execution of the event. IRS regulations do not allow the community partner to use UWF’s tax identification number to obtain any license or enter into any contract. However, UWF’s tax identification number can be supplied to entities needing the number in order to fulfill a donation to UWF and/or affiliates.

Sponsorships and Charitable Donations

UWF is a 501(c)(3) nonprofit organization and is the official fundraising and gift-receiving organization for UW–Madison and its affiliates. As such, adherence to strict IRS standards is required.

Event revenue may be donated to UWF in two ways:

1. The community partner event organizer receives all funds directly from attendees, pays any and all respective fees and expenses related to the event, and sends one check to UWF with the net event proceeds as a donation. The community partner event organizer is responsible for sending out any acknowledgment to attendees. If the community partner event organizer is a 501(c )(3) organization, then they will be responsible for issuing any tax receipts to the attendees. The community partner event organizer will be the donor of record and will receive a tax receipt from UWF to the extent allowable by law. Attendees to the event should be made aware that they will not receive a tax receipt from UWF. However, they can receive recognition credit for the amount of their donation if UWF is provided with their respective contact information and gift amount. Note: UWF cannot provide receipts for items donated in-kind or event fees collected by a community partner for an event.
2. The community partner event organizer pays for all expenses of the event and directs all donations to be made payable to UWF or UW Health (including UW Carbone Cancer Center). (UWF cannot accept gifts made payable to UW–Madison or the University of Wisconsin.) The individual attendees will be the donor of record and will receive a tax receipt from UWF to the extent allowable by law. Note: It is the responsibility of the community partner event organizer to communicate to attendees and UWF’s Gift Services staff the FMV of any goods or services provided as part of the event (including the FMV of any live or silent auction items) to allow for proper processing of the donation(s).

Extraordinary exceptions that fall outside of the two above options may be requested but require prior approval by the senior managing director of Gift Services.

Approval

All community partner fundraising events require prior approval by UWF Gift Services, UWF Legal, and the appropriate campus units, UW–Madison affiliates, or UW Health (including Carbone Cancer Center). Such approval can be obtained by completing the enclosed Community Partner Fundraising Application and returning it via email to GiftProcessingGroup@supportuw.org at least 60 days prior to the event. UWF Gift Services will work with UWF Legal and the appropriate campus unit to review the application. A member of UWF’s Gift Services team will notify the applicant whether the event is an authorized community partner event.

Address to send donations made payable to University of Wisconsin Foundation:

University of Wisconsin Foundation

U.S. Bank Lockbox 78807

Milwaukee, WI 53278-0807