Determine Gift or Sponsored Project

Research, Sponsored Projects   |   Approved October 9, 2015

Purpose

Determine whether funding received from an external source (the “donor”) is considered a gift or a sponsored project, for proper management of the funds.

Applicability

Faculty and others who receive funds from a source external to the University of Maryland, Baltimore (UMB) for program support.

Instructions

1. Treat the funds as a sponsored project if one or more of the following characteristics apply:
   • The donor has sent funds to support a specific initiative and not for general support of a laboratory or program.
     • For example, specific aims, anticipated outcomes, methods or plans for services, training, or results to be delivered were described in the request to the donor.
   • The donor requires a program report as a condition of the receipt of funds, and not simply as a courtesy to the donor.
   • The donor has restrictions on how funds may be expended in support of a program.
     • For example, a condition that funds may not support salaries.
   • The donor requires a financial report.
2. If the funds are considered to be a sponsored project based on one or more characteristics listed above, the funds will be managed using the procedures of Sponsored Programs Administration (SPA) and Sponsored Projects Accounting and Compliance (SPAC).
   • Contact your SPA Team. 
3. If the funds are considered to be a gift, the funds will be managed through the UMB Foundation or the relevant School.
   • Contact UMB Foundation.