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 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
Gifts by type
Cash gifts represent all currency, including coins, checks,
money orders and bank drafts.
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 refers to stocks, bonds and all related items,
including promissory notes, mortgages and insurance policies,
if maintained rather than surrendered for cash.
- Bequest expectancies and revocable trusts
This represents new provisions made in a will or through
a revocable trust for which the institution has documentation.
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.
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
- 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 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.
Each campus defines alumni according to its own standards.
Alumni are defined by individual campuses in one of three
- Former undergraduate or graduate students, full-
or part-time, who have earned some credit toward a degree;
- Graduates who have completed all course work and
obtained a degree;
- Individuals who have obtained a degree and/or a credential.
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
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.
This category is comprised of parents or legal guardians
of current students