GIFTS AND BEQUESTS
Sections
8.10.04 Delegation of Authority
8.10.07 Acknowledgment of Gifts
8.10.08 Control and Reporting Requirements
Appendix A - Required Approvals for Gifts and Bequests
Appendix B - Acceptance of Assistance-in-Kind From Domestic and Foreign Sources
8.10.01
PURPOSE
This subchapter implements at NIST, Department Administrative Order
(DAO) 203-9 concerning the acceptance, use, and reporting of gifts and
bequests made to the Department.
8.10.02
SCOPE
a. The procedures outlined in this subchapter apply to NIST-Gaithersburg
and NIST-Boulder.
b. This subchapter does not apply to:
(1) Payment and acceptance of contributions, awards, or other expenses
for training under Section 19 of the Government Employees Training Act
of 1958 as amended (see DAO 202-410, Employee Development);
(2) Donation of personal services by individuals on a gratuitous or
cooperative basis for advisory or other purposes;
(3) Contributions of funds, property, and services made and accepted
pursuant to the Mutual Education and Cultural Exchange Act of 1961 as amended;
and
(4) Transfers of funds to NIST from other federal agencies and direct
payment of NIST employee travel expenses by other federal agencies.
8.10.03
POLICY
a. A gift may be accepted if the gift meets the following conditions:
(1) It is expected to aid or facilitate some part or aspect of the work
of NIST or the Department;
(2) It would not involve in substance, or have the appearance of involving,
personal benefit to an employee for or in contemplation of services to
the donor;
(3) Its acceptance would not tend to result in public misunderstanding
concerning the ability of a NIST employee to carry out official duties
in a fair, independent, impartial, or objective manner; and
(4) Its acceptance would not reasonably be expected to result in impeding
or otherwise impairing government efficiency or economy.
b. The gift or bequest should be free from restrictions, limitations,
or control by the donor. A gift may be made for a particular investigation,
development, or line of research, provided that the work to be performed
is of a type which falls within the authorized functions of NIST. In addition,
a gift may be made for purposes of official entertainment.
c. Gifts of money or property, other than for official entertainment,
including the proceeds and income thereof, designated as to purpose are
assigned to the Operating Unit (OU) concerned and are used as nearly as
possible in accordance with the terms of the respective gift.
d. Gifts undesignated as to purpose are assigned to the Office of the
Director. These funds may be used for official entertainment or for any
other activities approved by the Director which fall within the authorized
functions of NIST. Requests for use of such gifts for entertainment are
made in accordance with Subchapter 8.09.
e. Gifts designated specifically for official entertainment are assigned
to the Office of the Director and administered in accordance with Subchapter
8.09.
f. Employees should not accept for personal use gifts of cash or property
offered for the performance of official duties.
g. Policies and procedures for acceptance of assistance-in-kind are
detailed in Appendix B.
8.10.04
DELEGATION OF AUTHORITY
Prior approval by the following officials must be obtained before a
gift can be accepted:
a. Secretary of Commerce - Gifts valued in excess of $25,000.
b. Assistant Secretary for Administration
(1) Real property or interest therein, regardless of value;
(2) Gifts for work of the Department of Commerce in general, rather
specifically for NIST, or if the gift is made specifically for NIST and
other Commerce bureaus, regardless of the amount;
(3) Gifts for activities not part of regular NIST programs, or which
specify particular requirements as to deposit, investment, or management
of fund, or which may require more than incidental expenditures for administration
and use, or which otherwise may involve unusual conditions; and
(4) Gifts in excess of $100 for official entertainment.
c. NIST Director - Gifts of $100 or less designated specifically
for entertainment. (This authority cannot be redelegated.)
d. Deputy Chief Financial Officer/Chief, Finance Division - Gifts
not subject to prior approval of the Office of the Secretary or the Director,
but subject to technical review by the division chief.
e. An individual employee may not accept for NIST honoraria or royalties for approved official activities.
Any employee offered a royalty for editing or writing a publication should contact the Office of the Deputy Chief Counsel to ensure that an appropriate agreement for such services is executed prior to performing the work.
8.10.05
RESPONSIBILITIES
a. For gifts and bequests, the OU prepares (except as indicated in
paragraphs c. and d. below) Form CD-210, Record of Gift or Bequest, which
is used to obtain required approvals. Assistance-in-kind is specifically
authorized in travel orders or administratively approved in travel vouchers.
In all cases, the traveler reports the details of the receipt of assistance-in-kind
on Form CD-210, Record of Gift or Bequest, a copy of which must accompany
the travel voucher. Assistance-in-kind must be approved in advance. Exceptions
may be made in extenuating circumstances and are approved on a case-by-case
basis.
b. OUs receiving a gift offer notify the following so that required
approvals may be obtained:
(1) Deputy Chief Financial Officer/Finance Division for offers of money;
(2) Acquisition and Assistance Division (AAD) for offers of property
or equipment;
c. For offers of real property, the Plant Division prepares and forwards
Form CD-210 to the Finance Division.
d. AAD prepares Form CD-210 for gifts of equipment and other personal
property and forwards Form CD-210 to the Finance Division.
The organizational units mentioned above are also responsible for determining
the value at which the donations are to be recorded.
8.10.06
PROCEDURES
a. Advance approvals required under Section 8.10.04 are obtained by
the Finance Division using Form CD-210 after notification from OUs as specified
in paragraph 8.10.05b.
(1) For gifts requiring Secretarial approval, the Finance Division:
(a) Prepares original and two copies of Form CD-210 for money, original
and three copies of Form CD-210 for real and personal property;
(b) Routes original Form CD-210 to the Office of the Secretary through
the NIST Deputy Chief Financial Officer and the Office of the Director,
and
(c) After Secretarial approval, enters the accounting data on all copies
of Form CD-210. (If property is involved, the original Form CD-210 is sent
to the Plant Division or AAD as appropriate, and a copy is retained in
the Finance Division.)
(2) For gifts for entertainment requiring the NIST Director's approval,
the Finance Division prepares an original and three copies of Form CD-210
and forwards to the NIST Deputy Chief Financial Officer and Director for
approval.
(3) For gifts not requiring approval by the Secretary or the Director,
excluding honoraria and royalties, the Finance Division prepares an original
and two copies of Form CD-210 and obtains required signatures, including
the NIST Deputy Chief Financial Officer.
See Appendix A for a summary of approvals required.
b. Employees must not accept cash gifts under any circumstances. If
cash is offered, the donor should be requested to make out a check or equivalent
instrument payable to the National Institute of Standards and Technology.
If a check or other instrument is made payable to the individual, it should
be immediately endorsed to NIST, in the presence of the donor if practical,
and forwarded to the Finance Division with Form NIST-776A, Transmittal
Sheet for Cash Collections. The Finance Division issues Form NIST-110,
Receipt for Monies Received by NIST from NIST Employee, to employees who
receive payment for travel on official business, etc.
The original Form NIST-110 is to be attached to the employee's federal
income tax return; a copy should be retained for their records. The monies
involved should not be reported as income. Since the organization which
made the payment may report it as income to the employee, attaching the
receipt to the income tax return prevents inquiry from the Internal Revenue
Service.
c. Employees may not accept personal gifts of property for the performance
of official duties. The donor should be asked to title such property to
the National Institute of Standards and Technology. If this is not feasible,
the employee should transfer the property to NIST as soon as possible.
8.10.07
ACKNOWLEDGMENT OF GIFTS
All gifts should be appropriately acknowledged in writing. Except for
monies, the acknowledgment shall not make reference to the value of the
property/equipment received.
a. Initial Gift of $1,000 or More - The OU Director sends a letter
to acknowledge the gift. For unusual gifts, the letter may be prepared
for the NIST Director's signature.
b. Subsequent Gifts from Same Donor for Same Purpose or Gifts for
Less than $1,000 - The Chief, Finance Division prepares and signs the
letter subject to technical review by the appropriate OUs.
c. Miscellaneous Honoraria and Royalties - Individuals concerned
should acknowledge as appropriate.
8.10.08
CONTROL AND REPORTING REQUIREMENTS
The following controls, reports, and records are to be maintained:
a. For gifts of accountable equipment received from nonfederal sources,
AAD identifies donated equipment in the inventory records by placing the
letter "G" following the inventory number on the inventory card. This identification
ensures that proceeds from the disposal of gift equipment are retained
in the Working Capital Fund (WCF).
b. The Finance Division:
(1) Records property, materials, and equipment in separate general ledger
accounts and tracks them in separate property subsidiary ledgers;
(2) Deposits cash gifts in the appropriate receipt accounts using the
NIST station symbol:
8501.1 Gifts and Bequests, Commerce
8501.2 Income on Investments, Gifts and Bequests, Commerce
(3) Uses the station symbol and the expenditure account symbol 13x8501,
Gifts and Bequests- Commerce, when preparing vouchers to reimburse the
WCF for costs incurred in gift cost centers; and
(4) Prepares and submits to DoC on a quarterly basis Standard Form (SF)-133,
Report on Budget Execution.
(5) Prepares and submits to DoC on a fiscal year-end basis, a report
showing the number, sources, nature, purpose, and amount of gifts and bequests;
the nature and purpose of expenditures; and the annual investment income
for the Gift Fund.
8.10.09/a>
REFERENCES
a. DAO 203-9, Gifts and Bequests, which prescribes policies and procedures
for accepting gifts and bequests to the Department of Commerce.
b. DAO 203-10, Official Entertainment and Representation Authorizations,
which prescribes general guidelines for expenditures of funds for official
entertainment and representation.
c. Subchapter 8.09, Official Entertainment.
d. NIST website on assistance-in-kind: http://www-i.nist.gov/admin/mo/adman/aikvetting.html.