Question: Our student body would like to purchase dog/cat food to donate to our local SPCA. I have found in the FCMAT book that donations of public funds is not allowable, but is that just monetary funds or goods purchased with public funds as well?

Response: As you read in the FCMAT manual, donations to nonprofit organizations and students or families in need generally are not allowable because they are considered a gift of public funds, no matter how worthy the cause. ASB funds are legally considered public funds because they are raised through the district’s tax identification number and under its nontaxable status. In general, fund-raising that occurs on campus should be for the benefit of the ASB and not for other organizations. However, a student group may organize a fund-raiser to support a charity as long as the event is clearly identified as raising funds to donate to that charity.

In your specific question, the student body wants to purchase dog and cat food to donate to the local SPCA.  Using ASB fund-raising proceeds to purchase items that are donated to another organization would also be considered a gift of public funds, unfortunately, even though the students have good intentions in mind.

Rather than raising money to purchase the dog and cat food, why not have the students ask for donations of dog and cat food directly?  That way, there are no gift of public funds issues as no money is being deposited into ASB at all.  By obtaining donations of items versus money, the issue is resolved and the students can still do the good deed.

5/6/08