CSU 10% goal
CSU campuses are challenged each year to a fundraising goal that represents 10 percent of the campuses’ net general fund revenue for the previous year. Income that can be counted toward the 10% goal includes all outright voluntary support, sponsorship funds and endowment distribution.

Endowment market value
Endowment funds are funds that donors specify are to be retained and invested for income-producing purposes. Endowment market value represents the value of the invested funds.

External support
External support represents all non-state revenue generated by the 23 campuses of the CSU and the CSU Foundation. Total external support is the sum of all voluntary support and special revenue.

Gifts by type

• Cash
  Cash gifts represent all currency, including coins, checks, money orders and bank drafts.
  
  
• Gifts-in-kind
  This category includes non-monetary donations of materials or long-lived assets that serve the purpose of the institution such as equipment, software, printed materials, books and other items. Gifts-in-kind are reported at their fair market value unless an educational discount value can be established.
  
  
• Real property
  Real property includes gifts of real and personal property that qualify as a charitable deduction for a donor according to IRS requirements, including real estate, land, buildings and other improvements, and oil, mineral and related rights.
  
  
• Securities
  Securities refers to stocks, bonds and all related items, including promissory notes, mortgages and insurance policies, if maintained rather than surrendered for cash.

Special revenue

• Bequest expectancies and revocable trusts
  This represents new provisions made in a will or through a revocable trust for which the institution has documentation.
  
  
• Contracts
  A contract implies a quid pro quo relationship between the source and the institution. Contracts are defined as business arrangements where there is an expectation of economic benefit with assignments of roles and responsibilities between two or more parties.
  
  
• Endowment distribution
  This category includes the amount of distribution from endowment and trust accounts made during the fiscal year.
  
  
• Grants
  A grant that is reported as voluntary support is donative in nature and bestowed voluntarily without expectation of any tangible compensation or substantial benefit. Grants from municipalities, or state or federal government entities are included on the special revenue report and are excluded from the CAE report on voluntary support.
  
  
• Multi-year pledges
  Pledges refer to the commitment to make a gift or a grant at a later date. Multi-year pledges are usually paid in installments over time. Pledges should be documented and the campaign pledge payment period should not exceed five years.
  
  
• Property transfers
  Included in this category are gifts of property donated to a campus by a city, state, or federal entity.
  
  
• Qualified sponsorships
  A sponsorship is defined as a documented agreement between a campus and an entity engaged in a trade or business for which there is no arrangement or expectation that the entity will receive any substantial return, other than the use or acknowledgment of the name or logo of the entity/business in connection with the campus activities.

Voluntary support
Voluntary support represents all gifts of cash, securities, in-kind donations and real property; outright gifts; and private grants (not contracts) using CAE and CASE gift reporting guidelines.

• Alumni
  Each campus defines alumni according to its own standards. Alumni are defined by individual campuses in one of three ways:
  1. Former undergraduate or graduate students, full- or part-time, who have earned some credit toward a degree;
  2. Graduates who have completed all course work and obtained a degree;
  3. Individuals who have obtained a degree and/or a credential.
     
     
• Corporations
  This category refers to gifts from corporations, partnerships and ooperatives that have been organized for profit-making purposes, including corporations owned by individuals and families and other closely held companies. This category includes company-sponsored foundations and gifts from industry trade associations.
  
  
• Foundations
  Foundations are defined as private tax-exempt entities, whether incorporated or established by trust, operated exclusively for charitable purposes. This includes personal and family foundations and other foundations and trusts that are private tax-exempt entities operated exclusively for charitable purposes. It does not include company-sponsored foundations
  which fall under the category of corporations.
  
  
• Other individuals
  All individuals who are not classified as alumni and who are not parents, including students, faculty, staff and trustees, are considered “other individuals.”
  
  
• Other organizations
  This includes organizations not reported elsewhere in the report, including campus-related organizations, alumni associations, religious or community organizations, fundraising consortia and other non-governmental agencies.
  
  
• Parents
  This category is comprised of parents or legal guardians of current students