Policy date: December 3, 2001
This document provides information to assist in determining
when external funds to be received by the University of Kansas
Center for Research, Inc. (KUCR) or the KU Endowment Association
should be handled as sponsored projects or as gifts. The terms
grants, contracts and gifts are sometimes used interchangeably,
so the intended use of the funds is critical in determining whether
they should be accounted for as sponsored projects or gifts.
The information provided is intended to help define KU's legal
obligations and liabilities, and it is relevant for all personnel
who manage such funds. Unresolved issues and questions should
be referred to Barbara Earl at the KU Center for Research, Inc.
(785-864-7781), or Dale Slusser at the KU Endowment Association
(785-832-7458).
Sponsored Projects
Generally, whenever KU agrees (orally or in writing) to provide
any goods or services using university facilities or the official
time and services of KU faculty and/or staff, the funds received
are to be treated as sponsored project awards to KU. These awards
could be in the form of grants, contracts, cooperative agreements,
or a variety of other research agreements. Sponsored projects
occur when KUCR or an employee of KU submits a bid, offer, proposal,
or the like or responds (orally or in writing) to a request,
announcement, call for proposals, or the like that results in
the issuance of an award involving KU and another party. All
proposals for external sponsored project support regardless of
funding source must be processed by KUCR's Proposal Services.
The presence of any one of the following factors generally distinguishes
the resulting funds from a gift and classifies the award as a
sponsored project:
- The proposed work binds the University to a specific line
of scholarly activity which requires a statement of work or
an orderly testing of specific hypotheses, methodology, or
validation of particular approaches.
- A specific commitment is made regarding the level of personnel
effort, items of output (e.g., publication of papers or reports),
or achievement of specific performance targets as a condition
of funding.
- A budget for expenditures by activity, function, or project
period is required as a condition of funding and a fiscal report,
activity report, or external audit is required during the course
of the work or at the end of the project period.
- Unexpended funds must be returned to the sponsor at the
end of the project period.
- The proposed agreement with the sponsor provides for the
disposition of tangible property (e.g., equipment, records,
technical reports, theses or dissertations) or intangible property
(e.g., rights in date, copyrights, inventions) that may result
from the activity.
- Construction projects or acquisition of equipment or facilities
where a state or federal government agency provides the funds.
KUCR should be contacted for procedures applicable to all sponsored
project solicitations and awards.
Gifts
All gifts to the University of Kansas are administered by the
KU Endowment Association. The presence of any one of the following
factors generally distinguishes the resulting funds from a sponsored
project and classifies the award as a gift.
- The gift is from a private individual, corporation, or foundation,
and no sponsored project deliverables are specified or expected.
- The gift is from a non-governmental source and is for facility
enhancement ("bricks and mortar") or for the University's endowment.
- The donor specifically intends the contribution to be a
charitable gift with no sponsored project deliverables specified
or expected.
- The conditions or stipulations placed on the intended use
of the gift are reasonable and serve to direct the funds to
areas such as scholarships, facility enhancement, or general
research support. The donor may request a summary of how the
funds were utilized.
- The donor intends the gift to be irrevocable and, therefore,
relinquishes the right to reclaim the gift or any unused portion
thereof.
- The donor makes the gift to the University without expectation
of economic benefit or other tangible benefit commensurate
with the worth of the gift.
Gift solicitations should be coordinated with the appropriate
KU Endowment Association representative in each college or other
relevant unit. The KU Endowment Association should be contacted
for procedures applicable to gift solicitations.
Note: Regardless of whether funds are classified
as sponsored projects or gifts, approval(s) must be obtained
from the appropriate compliance committee(s) if any of the funds
are to be used to support activities encompassing human subjects,
animal care and use, radiological hazards, or biohazards. The
approval(s) must be obtained prior to the expenditure of any
funds in support of such activities, per federal regulations.
Questions? Please contact:
Barbara Earl
785-864-7781 | bearl@ku.edu
Manager | Proposal Services
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