Dearborn Campus Policy Related to Gifts and Donations Made to Student Organizations
The Dearborn campus will follow the guidance provided by Financial Operations in Ann Arbor as related to the accounting treatment for gifts made to Student Organizations. This guidance is as follows:
Gifts Related to Sponsored and Voluntary/Registered Student Organizations
When a gift is donated or solicited to benefit a student organization, below are guidelines specific to these two types of student organizations.
Sponsored Student Organization (SSO)
Expendable Gifts
Sponsored Student Organizations have University sponsors, the same tax id as the University, and they support the mission of the University.
The gift agreement shall state that the gift is to the University for the benefit of the student organization. It will be treated as a direct gift to the university and will be deposited into the gift fund (30000) under the sponsoring units department ID. No gifts shall be made directly to the agency fund PG (90000).
The Faculty Sponsor and the sponsoring department is responsible for ensuring donor intent is followed for the usage of the gift with consideration for what is in the best interest of both the University and the SSO.
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Endowments
True Endowments received to benefit an SSO are typically held by the sponsoring School/College/Unit (SCU). If an SSO requests to set‐up a quasi‐endowment, it may do so upon approval from the Sponsoring Unit, who will submit all relevant paperwork. Spending rate distributions will be placed into the related Gift fund (True or Quasi–Restricted with donor directed funds) under the Sponsoring Department.
Voluntary or Registered Student Organization (VSO/RSO)
Expendable Gifts
Voluntary/Registered Student Organizations are not part of the University and may not use the University’s tax identification number. Gifts given to a VSO/RSO should generally be in the name of the student group and should be gift receipted by that student group (outside of University giving system). These gifts may be contributed to the student organization’s agency fund (fund 90000) chartfields. It is important to note that the Office of University Development does not receipt gifts given to RSO/VSOs.
Endowments
As VSO/RSOs are not part of the University and do not have the same tax id, they are not authorized to establish an endowment or quasi‐endowment in the university endowment pool directly.
For additional gift or endowment guidance, please refer to the Standard Practice Guide under the following items:
For additional gift or endowment guidance, please refer to the Standard Practice Guide under the following items:
Gift and Endowment Guidance in the SPG
Gift Acceptance SPG 602.02 https://spg.umich.edu/policy/602.02
University Investments and Endowment Funds SPG 501.11 https://spg.umich.edu/policy/501.11.
Policy owned by: Dearborn Financial Services
Last reviewed: 6/2026
Last updated: 6/2026
Next review: 6/2029