Charitable Gifts
Annual gift income as defined by the Council for Advancement and Support of Education and the National Association of College and University Business Officers. The Council for Aid to Education utilizes these national standards in the annual Voluntary Support of Education survey.

Charitable gifts, also known as voluntary support, represents all gift income received in the form of cash, securities, in-kind contributions, irrevocable future commitments and private charitable grants. For the purposes of this report, gifts are counted at face value.

Endowment Market Value
Includes assets held by both the foundation and institution in all of the following categories:

• True endowment
  Funds provided to the institution, the principal of which is not expendable by the institution under the terms of the agreement that created the fund.
  
  
• Term endowment
  Similar to true endowment except that all or part of the funds may be expended after a stated period or upon the occurrence of a certain event as stated in the terms governing the funds.
  
  
• Quasi-endowment
  Funds functioning as endowment such as surplus funds that have been added to the endowment fund, the principal of which may be spent at the discretion of the governing board.

External Support
The combined total of philanthropic support and special revenue.

Pledges
Gift commitments paid in installments over a period of time, not to exceed five years. Pledges must be documented and are counted at face value.

Purpose of Gift
Refers to the donor’s expressed intention for the use of the gift.

• Unrestricted
  Gifts given to the institution without any restriction, regardless of any subsequent designation by the institution.
  
  
• Restricted
  Gifts that have been designated to support academic divisions, athletics, faculty compensation, research, public service, library operations, physical plant maintenance, student financial aid or other restricted purposes.
  
  
• Property, Buildings and Equipment (Campus Improvement)
  
  
  • Outright gifts of real and personal property for the use of the institution;
  • Gifts made for the purpose of purchasing buildings, other facilities, equipment and land for the institution;
  • Gifts restricted for construction or major renovation of buildings and other facilities; and
  • Gifts made for retirement of indebtedness.
    
    
• Endowment
  Funds to be retained and invested for income-producing purposes.
  
  
• Loan Funds
  Outright gifts restricted by donors to be available for loans to students, faculty and staff.
  
  
• Deferred Gifts
  Irrevocable commitments such as charitable gift annuities, charitable remainder trusts (including those administered outside the institution), gifts to pooled income funds and remainder interests in property.

Source of Gift
Those entities (individuals or organizations) that transmit the gift or grant to the institution.

• Alumni
  Former undergraduate or graduate students who have earned some credit toward one of the degrees, certificates or diplomas offered by the institution. It is within the discretion of each university to limit alumni status to individuals who have obtained a degree and/or credential.
  
  
• Parents
  Gifts from persons, other than alumni, who are the parents, guardians or grandparents of current or former students at the institution. An affiliation as an alumnus takes precedence over that of a parent for the purpose of this report.
  
  
• Other individuals
  All other persons, including governing board members, who are not classified as either an alumni or parent.
  
  
• Foundations
  Personal/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.
  
  
• Corporations
  Gifts from corporations, partnerships and cooperatives that have been organized for profit-making purposes, including corporations owned by individuals and families and other closely held companies. This category also includes company-sponsored foundations.
  
  
• Other Organizations
  Organizations not reported elsewhere including religious and community organizations, fundraising consortia and any other nongovernmental agencies.

Special Revenue
The following types of funds are specifically excluded from fundraising results reported on the national Voluntary Support of Education survey. The CSU collects this special revenue data as supplementary information.

• Commercial Sponsorships
  Sponsorships that do not meet the IRS standard of definition for a charitable gift such as:
  
  
  • Arrangements where a contributor receives or expects to receive a benefit, such as product advertising or an exclusive vendor relationship; or
  • Contributions of service.
    
    
• Contracts
  Business arrangements where there is an expectation of economic benefit with assignments of roles and responsibilities between two or more parties. Generally, the funding source maintains all or partial ownership of real or intellectual property.
  
  
• Government and Proprietary Grants
  Grants from local, state, county or federal entities including foreign nations and Indian tribes, sponsored research/proprietary grants with a quid pro quo provision, and all clinical trial income regardless of the terminology used by the granting authority.
  
  
• Government Property Transfers
  In-kind contributions of property from local, state or federal entities including foreign nations and Indian tribes.
  
  
• Endowment Distribution
  Investment return on endowments and state trust accounts (permanently designated funds) that have been withdrawn and utilized to enhance the university in the reporting period.

Testamentary Commitments
New estate provisions made in a will or through a revocable trust for individuals 62 years or older for which the institution has documentation. These provisions are counted at face value.