Department-wide
This procedure outlines the responsibilities and processes for Department of Education (the department) employees and business units when dealing with donations and bequests offered to the department.
Donations and bequests can be a way for the department (particularly schools) to supplement government funding for services and facilities. Donations and bequests may be received as money, goods (for example, land, equipment, teaching and learning resources) or services.
Donations may come from different sources, including:
To be recognised as a donation, there must be no obligation for the donor to make the offer and the donor must not receive any material benefit.
All donations and bequests must be assessed for suitability and appropriateness before they are accepted. Donations and bequests may be offered with conditions, such as how the money or goods may or may not be applied. The department is under no obligation to accept donations or bequests, for example if the conditions are unacceptable or too onerous.
Schools may operate Deductible Gift Recipient funds (DGR funds) for School Building Funds, Public Library Funds or Government Special Schools. DGR funds enable schools and P&C Associations to provide donors with tax deductible receipts. Receipts issued to donors for donations made to non-DGR funds are not tax deductible. For more information on applying for and operating Deductible Gift Recipient Funds, refer to the Deductible Gift Recipient funds (DoE employees only) OnePortal page.
This procedure does not apply to:
Term
Definition
Bequest
Money or property which is legally left to the department when the benefactor has died.
Conflict of interest
A conflict of interest can occur when an employee has, or is seen to have, a private interest, either financial (pecuniary) or non-financial (non-pecuniary), which conflicts or may conflict with the discharge of the employee's official duties.
Deductible Gift Recipient funds (DGR funds)
Funds established under the Income Tax Assessment Act 1997 (Cwlth) that allow contributors to claim a tax deduction for gifts made over $2.00. See the Deductible Gift Recipient funds (DoE employees only) OnePortal page for information about when DGR funds can be established, and how to do so.
Donation
For money, goods or services to be considered a donation:
Donations are not:
Donor or benefactor
A donor or benefactor is the person who makes the donation or bequest.
Financial business system
OneSchool Finance for schools.
SAP (Systems, Applications and Products in Data Processing) for business units other than schools.
Tax deductible receipts
See Deductible Gift Recipient funds (DGR funds), above
Token donation
A token donation usually comprises items that are of no material value, such as pins, wristbands and stickers.
Voluntary Financial Contributions
Section 56 of the Education (General Provisions) Act 2006 (Qld) (EGPA) allows principals to request a VFC from parents to supplement government funding for instruction, administration and facilities. Refer to the Requests for voluntary financial contributions procedure for more information.
Previous seven years shown. Minor version updates not included.
1.0 Donations and bequests procedure
For further information, please contact: Finance Business PolicyEmail: financialpolicy.finance@qed.qld.gov.au
Uncontrolled copy. Refer to the Department of Education Policy and Procedure Register to ensure you have the most current version of this document.
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