CASE Reporting Standards and Campaign Counting Procedure

I. Campaign Period

For purposes of these standards, the "Campaign Period" refers to the total time encompassed by the active solicitation period for the campaign, including the advance gifts phase.

II. Pledge Payment Period

The pledge payment period should not exceed five years.

III. Principles of Campaign Counting

(1) only those gifts and pledges actually received or committed during the specific period of time identified for the campaign should be counted in campaign totals.

(2) exceptions to subsection (1) above may be made and gifts and pledges made prior to the start of the campaign may be "grandfathered" only if they meet one of the following three criteria:

(a) the gift or pledge was made with the explicit understanding that it would be counted in campaign totals;
(b) the gift or pledge was a challenge grant which will be met during the campaign period;
(c) the gift or pledge was in support of a capital project which will be a fund-raising priority in the campaign period.

(3) the value of any canceled or unfulfilled pledges must be subtracted from campaign totals when it is determined they will not be realized.

(4) exceptions to the above guidelines may be allowed at the discretion of the Vice President for Development or his/her designee.

IV. Advance Gifts Phase/Nucleus Fund Phase

The advance gifts or nucleus fund phase is that period of time prior to public announcement of the campaign, or the campaign’s official goal, during which pace-setting gifts are sought from individuals and organizations closest to CWRU. As indicated above, the advance gifts phase is a part of the Campaign Period. Credit for gifts received in the advance gifts phase of a campaign shall be given for all gifts and pledges made during the advance gifts phase.

V. Types of Gifts

The campaign can be a broad-based comprehensive campaign which will include, but not be limited to, gifts of cash, marketable securities, closely held stock, real property, tangible and intangible personal property, deferred life income plan and charitable lead trust gifts, remainder interests in residences and farms, life insurance, bequest and other testamentary gift intentions, gifts-in-kind, and private grants. The Gift Acceptance and Disposition Policy of CWRU, as may be revised or amended in whole or in part, shall remain in full force and effect during the campaign period and thus gifts of real property, certain tangible personal property, non-publicly traded securities, and other types of non-liquid assets, may require the approval by the Vice President for Development. Exclusions from campaign totals are set forth in Section VIII.

VI. When to Report Gifts

Outright gifts should be reported only when assets are transferred irrevocably to the institution. Deferred gifts should be reported only when assets are transferred or, in cases where no assets are transferred, when a legally binding deferred pledge agreement or other irrevocable document is consummated with the institution.

VII. Pledges

(1) Oral Pledges: Oral pledges should not be reported in campaign totals. On the rare occasion when special circumstances may warrant making an exception, the advancement officer should write the individual making an oral pledge to document the commitment, place a copy of the written commitment in the donor’s file, and gain specific written approval from the Vice President for Development.

(2) Pledges of Cash: Pledges of cash should be documented and should commit to a specific dollar amount that will be paid according to a fixed time schedule. The pledge payment period, regardless of when the pledge is made, should not exceed five years. Therefore, a pledge received even on the last day of the campaign is counted in campaign totals and may be paid over a five-year period.

(3) Testamentary Pledges (Will Commitments): Will commitments should be documented with either a letter of intent from the donor, or preferably, a copy of the donor’s Will.

VIII. Exclusions

The following types of funds should be excluded from campaign report totals:

(1) gift or pledges, outright and deferred, that already have been counted in previous campaigns, even if realized during the campaign-reporting period;

(2) investment earnings on gifts, even if accrued during the campaign-reporting period and even if required within the terms specified by a donor (the only exception permitted to this exclusion would be interest accumulations counted in guaranteed investment instruments that mature within the time frame of the campaign, such as zero coupon bonds);

(3) earned income, including transfer payments from medical or analogous practice plans;

(4) surplus income transfers from ticket-based operations, except for any amount equal to that permitted as a charitable deduction by the IRS/Revenue Canada;

(5) contract revenues;

(6) contributed services, except for those permitted as a charitable deduction by IRS/Revenue Canada; and

(7) governmental funds. Campaigns are clearly instruments of philanthropy while governments are channels for the implementation of public policy. While both philanthropy and public policy may be motivated by compassion for others, only philanthropy involves the disposition of privately held resources for the public good. Governmental funds will NOT be reported in campaign totals.

-Advancement Services Orientation Manual