UW-Foundation is responsible for recording and receipting all gifts and pledges in accordance to Internal Revenue Code (IRS), Council for Advancement and Support of Education (CASE), and Financial Accounting Standards Board (FASB) regulations. The purpose of this Policy is to address the types of gifts UWF can accept, required documentation for each type of gift asset, any applicable minimum gift amounts required, and valuation of each gift type for purposes of recording in UWF’s gift records.
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