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Gift or Grant?

The guide below was developed to help you determine whether an award would best qualify as a gift (administered by the UO Foundation or Development Office) or whether the award would best qualify as a grant (administered by Sponsored Projects Services). If you are unable to make a determination using the table below (as in, your responses do not fall neatly in just one category), please contact your Pre-Award SPA at Sponsored Projects Services, ext. 6-5131 or the Development Office at ext. 6-0496 for further assistance and clarification. If you're working with an individual donor to support a gift for research, please contact Matt Hutter at ext. 6-2837.

Gift: Funding provided by an individual or organization that qualifies for tax treatment as a charitable contribution under IRS codes
Grant: Funding provided by an organization with specific deliverables and/or terms & conditions that must be met.






Is the funding provided by the government at the federal, state or local level? Funding from the government is never a gift.





Is the funding provided to accomplish a specific Statement of Work (SOW) or specific outcomes beyond a general goal or activity (ie., tangible or intangible deliverables)? Note: Fixed price contracts must be processed through SPS as they involve payment for specified deliverables usually within a timeline.





Does the Sponsor require that you inform and/or obtain their approval for any changes in the Statement of Work (SOW)?





Is there a detailed budget for work to be performed that must be adhered to and reported on, and/or that requires prior approval for changes?





Does the budget include effort or salary which must be tracked and documented?





Does the budget include any cost-share or matching requirements?





Is there a specified project period during which funds must be expended?





Does the funding agreement require the return of unexpended funds?





Does the funding agreement require detailed financial reporting beyond a summary report of expenditures?





Does the funding agreement include terms and conditions for the disposition of tangible property (such as equipment, records, technical reports, other deliverables)?





Does the funding agreement include terms and conditions for the disposition of intangible property (such as intellectual property, rights in data, copyrights, publication attribution)?





Does the funding agreement include federal and/or state assurances (such as Civil Rights Act, Section 504 of the Rehabilitation Act, Americans with Disabilities Act or other regulatory requirements)?