ACCOUNT ADMINISTRATION POLICIES

The purpose of this manual is to provide information and to assist the Account Administrator in understanding the University of Hawaii Foundation’s (Foundation) policies and procedures relating to accounts administered by the Foundation.

 UNIVERSITY OF HAWAII FOUNDATION

The Foundation is a non-profit organization established in 1955. The Foundation’s mission is "to secure, raise and manage gifts to assist the University of Hawaii system in reaching its maximum potential". To achieve this mission, the Foundation will (1) utilize and maximize available resources to generate gifts from all potential sources for the benefit of all campuses of the University, (2) build and manage relationships on behalf of the University which, both short term and long term, will generate additional funds for the University, (3) provide leadership throughout the University system by managing the fundraising process and contributing to a cohesive advancement program, and (4) manage assets to generate competitive returns, while inspiring trust and confidence in that ability.

The Memorandum of Understanding between the University and the University of Hawaii Foundation states that the Foundation is organized to receive, hold, manage and expend private funds for the benefit of the University and its programs. The Foundation will also insure that gifts are used to fulfill the specifications of the donor.

1.00   

 Types of Accounts

1.10   

Endowment accounts receive gifts that donors have specified not be spent and that only earnings on the corpus be made available for use. These monies are invested according to the investment policies established by the Foundation’s Board of Trustees. Annually, the Board sets the rate for distribution to participants to be expended according to the purpose of the account.

The minimum gift(s) to initially open any endowment account is $10,000. The donor(s) shall continue to make gifts to the account until the gift total reaches the required level to be fully endowed. See Appendix A for different gift levels currently required to fully endow an account. The account must be fully endowed within five years from the initial gift, during which time the net earnings generated from the endowment shall be reinvested and retained in the account. An unnamed general endowment account will be considered fully endowed at $10,000.

1.20

Quasi Endowment accounts represent expendable monies that the account administrators have requested be invested. The minimum amount required to set up this type of account is $50,000. All transactions of $100,000 or more require the Foundation Board of Trustees’ approval. See Appendix B for quasi endowment transaction policies.

1.30

Expendable accounts receive gifts/other income that may be expended according to the purpose of the account, which reflects the donor’s wishes, and in accordance with the Foundation’s policies as outlined in this manual. The minimum amount to open this type of account is $1,000, provided there is no other existing account with a similar purpose. Any interest earned on expendable accounts is used to support the operations of the Foundation.

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2.00   

 Purpose of Accounts

The donor’s wishes provide the most important criteria for determining the account’s purpose. This purpose should be clearly stated at the time of the account’s establishment. New gifts can often be placed in existing accounts and still fulfill the intent of the donor.

The purpose of all accounts administered by the Foundation must be University-related. Changes or revisions to the purpose or the name of an account can be made when appropriate and requested in writing. In some cases, when the account is set up for a specific purpose by the donor, written approval of the donor is required.

A Memorandum of Understanding (MOU) typically accompanies all endowment gifts. If for some reason the requirements of the MOU cannot be fulfilled, the Board of Trustees of the Foundation in consultation with the University will determine an alternate disposition of the funds consistent with Foundation policy. For significant gifts not governed by an MOU, the account administrator should obtain written approval from the Dean/Director/Chancellor, whichever is applicable, to move the monies to another similar-purposed account.

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3.00    

Establishing an Account

A UHF Request for Establishment of Account Form-F001 (Appendix C) must be submitted to create an account.

3.10

Approvals - Accounts for colleges and schools must be approved by the dean, chancellor or provost of the unit. For all other accounts, the vice-president to whom the unit reports must approve the establishment.

3.20

Account Administrators - There should be a minimum of two, but not more than six, University-affiliated individuals who are authorized to approve transactions. These individuals are referred to as account administrators throughout this policy. Persons selected must meet the following criteria: (1) be employees of the University holding a faculty or administrative position classification or higher and (2) be able to spend the time necessary to personally carry out their responsibilities described below.

A temporary account administrator may be assigned for specific dates. This will allow a unit to conduct business with the Foundation when an account administrator is unavailable. A memo assigning a temporary account administrator, including a sample signature and period of authorization, should be sent to the Foundation’s Fiscal Office. A current account administrator must sign the memo.

3.30

Changes to an account’s attributes – title, unit and authorized signers can be revised by a memorandum signed by an account administrator. The memorandum needs to include a sample signature of any new authorized signers.

3.40

All accounts will be reviewed at the end of each fiscal year. If an account has been inactive for two years, the account may be closed with the account administrator’s approval and the balance transferred to an account with a similar purpose or to the Foundation’s Fund for Excellence.

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4.00    

Responsibilities of Parties

4.10 

The University of Hawaii Foundation's responsibilities are to ensure that:

• Properly authorized transactions are processed in a timely manner
• Compliance with account restrictions is determined
• Transactions are reasonable and properly recorded and classified
• Project History Reports regarding the activity and status of accounts are produced monthly and sent to the account administrators in a timely manner.

4.20

The Account Administrator's responsibilities are to ensure that:

• Accurate and complete source documents and supporting documentation necessary to execute a transaction with the Foundation are provided.
• All transactions are appropriate, reasonable and conform to the account’s purpose. Account administrators are expected to thoroughly understand and comply with the restricted purposes of their accounts.
• The monthly Project History Report is reviewed and that any unauthorized transactions are reported to the Foundation’s Fiscal Office immediately. See Appendix D for instructions on how to read the project history report.

§         The account is managed so that expenditures and encumbrances do not exceed the available cash in the accounts.

• Each expenditure has sufficient documentation to clearly indicate a benefit to the University.

  Sensitivity to the appearance of improper use is critical.

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1.00   

Submitting Deposits

When submitting cash or checks to be deposited in a Foundation account, use the Transmittal of Contribution Form-DP001 (Appendix E) for gifts and the Transmittal of Other Income Form-DP002 for non-gift income. (Appendix F).

2.00

Gifts

2.10

Cash Gifts

• Cash gifts can be in the form of cash, checks or credit cards. Credit card fees will be charged back to the project account.
• Account administrators should not make personal gifts to an account from which they are authorized to make disbursements which could be construed to be to their personal benefit, e.g. travel or entertainment, unless the gift is insignificant in proportion to the total gifts to the account.

2.20

Pledges

• Pledges, except telemarketing pledges, must be properly documented and signed by the donor in order for the Foundation to record the gift.
• Pledges over $10,000 may be documented using the Foundation’s pledge form (Appendix G).

2.30

Gift of Securities

• See Procedures for Accepting Gifts of Securities (Appendix H).

2.40

Non-Cash Gifts

• Non-cash gifts include tangible items such as equipment, supplies, real property, etc. Non-cash gifts will not be accepted by the Foundation unless there is a reason to believe the property can be disposed quickly. Non-cash gifts intended for use by the University must be accepted by the appropriate University personnel. If accepted, the Foundation will facilitate the processing by the University of these gifts-in-kind. All non-cash gifts with a fair market value of $1,000 or more will be included in reports on overall support to the University. Please complete the Transmittal Form for Non-Cash Gifts-DP014 (Appendix I).
• If the donor intends to claim a tax deduction for a non-cash gift with a value of $5,000 or more, he/she will be responsible for obtaining an appraisal. An IRS Form 8283 Non-Cash Charitable Contribution must be filed with the donor’s tax return. An official of the University will be required to sign Form 8283 acknowledging receipt of the non-cash gift. See Transmittal Form for Non-Cash Gifts-DP014 (Appendix I) for further instructions.

2.50

Gift Premiums

• When conducting a fund drive in which goods or services will be provided in return for a gift, a Gift Premium Worksheet-DP005 (Appendix J) must be submitted to determine what portion of the payment is tax deductible. A full-value deduction may be allowed depending on the type or value of all benefits received in connection with the gift. See Appendix K for the current Low-Cost Token Items and Safe Harbors for Gift Premiums-DP004 figures. This chart is updated annually and is available at the UHF Fiscal Office.

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3.00   

Non-Gift Income

3.10

Some types of non-gift income may be deposited in the Foundation for a University program or activity approved by the University. The following types of non-gift revenue may be deposited in a Foundation account:

• Royalty payments generated by Foundation-owned property
• Fundraising event proceeds to benefit the University
• Research funds for which there is no deliverable
• Reimbursement/refunds for items paid with Foundation funds
• Membership dues to university-affiliated organizations such as alumni associations
• Sale of education materials produced and purchased with Foundation funds.

3.20

The following types of funds are not eligible for deposit in a Foundation account:

• Research contracts and grants where there is a transferring of assets (cash) in exchange for specified benefits to the resource provider
• Proceeds from the sale of University property originally purchased with University funds
• Any funds of a personal nature or an outside business activity not specifically generated for the benefit of the University
• Income generated from the use of University facilities and resources
• Registration fees for University credit and non-credit courses, workshops and conferences
• Revenues generated from a University event (e.g., University athletic team playing at a fundraising tournament)
• Corporate sponsorships where there is an arrangement or expectation that the corporation will receive a substantial benefit in return for their payment.

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4.00

 Fundraising Events

4.10

If monies for a fundraising event sponsored by the University will be collected and deposited in a Foundation account, an Event Worksheet-DP003 (Appendix L) must be submitted prior to the printing of solicitation materials or publicizing the event. Attach a budget and draft copy of the notice of the event for review by the Foundation. This form will be used to calculate the tax-deductible portion of the event fee.

If the event fee is $75 or more per person, the Foundation will record and acknowledge all donors’ gifts. If the event fee is less than $75 per person, the Foundation will record and acknowledge donors’ gifts only for tax-deductible amounts of $25 or more.

If the Event is not a fundraising event (the value of the item the donor receives is equal to the amount collected), e.g. a banquet where the fair market value of the dinner is equal to the cost, an Event Worksheet will not be required to be completed.

4.20

For reporting prizes awarded at special events see Section IV.11.00.

4.30

For depositing monies raised from auction sales, please submit a Transmittal of Auction Items Form-DP008 (Appendix M) to provide the fair market value of each item auctioned. The tax-deductible portion, if any, will be the purchase amount over and above the fair market value of the item. The fair market value of each item to be auctioned must be displayed with the item at the time of the sale or in any printed materials listing the items.

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1.00  

Submitting Requests

1.10

Timing – Requests for checks that are received by Friday will be processed by the following Friday, provided all documentation is in order.

1.20

Authorized Signatures - Requests for disbursement or transfer of funds in excess of $250 require the signature of two account administrators. A second authorized signer must countersign payments to an account administrator, regardless of the amount.

2.00  

Purchase Orders

• Will be issued if a vendor requires a purchase order before providing goods or services
• Complete and submit a University of Hawaii requisition form with authorized signatures
• Purchase orders are issued one day after the requisition is received, providing all documentation is in order
• A copy of the purchase order will be returned to the account administrator for use as a receiving report
• If the actual amount of the invoice is the greater of 5% or $100 more than the purchase order, the account administrator's approval will be required before payment can be made except for reasonable changes or modifications to taxes, shipping charges or insurance.

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3.00  

Requests for Checks

• Complete and submit a University of Hawaii authorization for payment form (FMIS-2) with authorized signature(s)
• State purpose or benefit to the University
• Attach an original invoice or original receipt. Acceptable receipts include: vendor-provided receipts, cancelled checks (for copies, include back and front), charge card receipts together with the detail register receipt or invoice. Copies of receipts may be submitted only for partial payments
• When making payment to an individual, please include social security number, address and full name. Do not use any "nicknames".

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4.00  

Goods or Services Over $4,000

4.10

At least three oral quotations or sole source justification should be obtained for any purchase of goods or services in the amount of $4,000 to $14,999. Oral quotations must be documented on all requests for a purchase order or a request for payment. A written quotation should be obtained from the vendor selected. If the lowest quotation is not selected, justification for selection should be stated.

4.20

Payments for goods or services $15,000 or more must be accompanied by three written quotations or sole source justification.

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5.00  

Disallowed Expenditures

The Foundation will not pay for the following types of expenditures:

• Membership in airline clubs, e.g., United Airlines Red Carpet Club
• First Class or Business Class airfares or airfare upgrades
• Payments made directly to nonresident aliens for services rendered (See Section V.6.10)
• Payments made directly to an employee of the University of Hawaii for services rendered including awards, honorarium and expense allowance where no substantiation or accounting of expenses is required prior to payment (See Section V.6.30)
• Relocation expenses paid directly to a University employee or unqualified relocation expenses paid to a third party on behalf of a University employee (See Section V.10.00)
• Political contributions or lobbying expenses
• Donations to local fund drives and similar goodwill gestures without a direct benefit to the University. This is considered a gesture of a personal nature and, therefore, will not be allowed.
• Wages to individuals who meet the IRS criteria for employees. (See Section V.6.20).

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6.00

Services Rendered

6.10

Independent Contactor

• Submit the Verification for Payment of Services to an Individual Form F014 (Appendix N) to process payment to an individual who has performed services as an independent contractor
• If the independent contractor is a nonresident alien, please process the payment through a University account (See Section V.13.00)
• Attach an original invoice from the independent contractor.
• University employees cannot be paid as independent contractors, e.g. if a Manoa lecturer does a special seminar at another campus and is paid an honorarium, the payment should be processed through the University to be included on the individual’s W-2
• Form F014 can also be used to reimburse the University for employee wages. Be sure to include employer fringe benefit amounts, e.g. employer portion of FICA, FUTA, SUTA, workers compensation, TDI, etc.. If payment must be made before the employee can be paid, the Foundation may elect to advance one calendar quarter at a time and may request an accounting of the funds advanced.

6.20

Employees

Wages to Individuals who meet the IRS criteria for employees (See UH Administrative Procedures #A8.230) cannot be paid directly from Foundation accounts.  Any individuals who will be working for a unit and does not qualify as an independent contractor should be added to the University's Payroll system before they begin working.

When Foundation reimburses the University for employee wages paid, calculation must also include fringe benefits for employee (e.g. employer portion of FICA, FUTA, SUTA, workers compensation, TDI, etc.)

6.30

Payment to University employees

The Foundation cannot make payments directly to University employees for (1) services rendered or honoraria, (2) expense allowance where no substantiation or accounting of expenses is required prior to payment, (3) awards and prizes for outstanding performance or achievement, (4) fellowship grants or (5) certain relocation expenses (See Section V.10.00).  These funds should be transferred together with any applicable fringe benefits, to an appropriate account at the University and paid to the employee through the University payroll system.

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7.00

Protocol

7.10

Business Meeting or Meals

• Meal expenses must be reasonable in amount, appropriate under the relevant circumstances, reasonably necessary to the expedient conduct of University business and compatible with the Foundation’s status as a publicly-supported entity
• Meal expenses (breakfast, lunch, dinner) must include the name, title and affiliation of the person(s) attending as well as the business purpose of the expenditure
• For meetings/receptions where refreshments are served, it will not be necessary to provide the names of the attendees. Please include the notice of meeting, invitation or agenda.

7.20

Appreciation, celebratory or condolence gifts or flowers should be limited to $100 or less and be reasonable under the circumstances.

7.30

Recognition and retirement parties may be paid with Foundation funds when the President, Senior Vice Presidents, Chancellors, Deans or Provosts sponsor and present an employee retirement recognition ceremony for which such cost shall be no more than $25 per person.

7.40

Purchasing a table or participating in a charitable event (e.g., golf tournament, dinner honoring an individual) is allowed if a benefit to the University can be shown. Include names, titles and affiliation of all participants/attendees.

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8.00

Travel

8.10

All business-related travel should be done on the lowest available advance purchase coach fare directly to and from the destination. Additional costs resulting from upgrades to business or first class, personal side trips or stopovers must be paid by the traveler. Frequent flier benefits may be retained by the traveler, but should not be the basis for selecting airlines.

8.20

Include an approved University of Hawaii Travel Request form (FMIS-4) with each request submitted for out-of-state travel expenses

8.30

Per Diem - A traveler may select either a per diem or direct reimbursement payment. The traveler will not be able to receive a combination of both. The only exception would be for excess lodging for moderate/budget accommodations (See Section V.8.40).

A per diem allowance is authorized to cover the personal expenditures of a traveler, such as meals, lodging, and tips. Federal law establishes the maximum per diem rates. (See IRS Publication 1542. To download from the IRS website go to: http://www.irs.ustreas.gov/basic/forms_pubs/pubs.html) Travelers may receive an advance per diem not more than two weeks before the date of travel. If the traveler selects a per diem allowance, s/he will not receive reimbursement for excess meal costs.

• The per diem will be prorated for partial travel days as follows:

If time of				Allowed on Day of:
Departure		Return		Departure		Return
12:01 am - 6:00 am				1 Day        1/4 Day
6:01 am - Noon				3/4 Day        1/2 Day
12:01 pm - 6:00 pm				1/2 Day        3/4 Day
6:01 pm - Midnight				1/4 Day           1 Day

• A traveler’s per diem shall not be reduced on the basis of meals included in conference programs. But, if the conference meal is an option (at added cost to the registration fee), the meal subsistence will be reduced based on the rates below.

• In situations where living quarters are made available to the traveler without charge, a meals subsistence allowance will be given in lieu of per diem. Subsistence allowances are based on the maximum federal per diem rates per locality and are established as follows:

Breakfast – 8% of per diem rate (rounded to nearest $)

Lunch – 12% of per diem rate (rounded to nearest $)

Dinner – 20% of per diem rate (rounded to nearest $)

• In situations where travel packages include air, room and meals (e.g., Las Vegas tours), per diem will not be allowed.

8.40

Direct Reimbursement - Expenditures to cover lodging and meal costs should be necessary and reasonable. Where possible, moderate/budget accommodations should be selected. Only the employee’s room charge for single occupancy is reimbursable.

Travelers requesting direct reimbursement will not be given a travel advance. The traveler must submit original receipts for all reimbursable expenses. Other reimbursable expenses include, but are not limited to, parking, taxi fares, mileage, and conference fees.

Non-reimbursable expenses include, but are not limited to personal items/phone calls, mini-bar purchases and in-room movies.

8.50

 Automobile rental is limited to compact or sub-compact vehicles unless a request for a larger vehicle is justified and approved in advance

8.60

The same rules apply to travel expenses paid by the Foundation for guests of the University, e.g., visiting lecturers/speakers. If the Foundation pays for any expenses of the spouse of the visitor (e.g. meals, airfare or hotel accommodations), the amount will be considered payment for services rendered. The visitor will be issued an IRS 1099 Miscellaneous Income form at the end of the year unless the spouse’s presence is mandatory and necessary to the University. The visiting lecturer/speaker’s social security number must be obtained.

8.70

For same day inter-island business travel, the traveler may claim a meal allowance of $20.

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9.00

Purchasing Equipment

All materials, supplies and equipment purchased with Foundation funds are the property of the University. Certain types of equipment purchases must be reported to the University's Property & Fund Management Office for inventory purposes. The Transmittal Form for Non-Cash Gifts-DP014 (Appendix I) is also used for this purpose and must be submitted together with the request for payment or requisition for the following items:

• Equipment purchases having a useful life of more than one year and an acquisition cost of over $5,000 per unit
• Theft-sensitive personal property with a useful life of more than one year and an acquisition cost of at least $1,000, but less than $5,000 per unit. Theft sensitive property shall include (a) fax machines, (b) microscopes and balances, (c) television sets, audiovisual recorders/players, cameras, (d) computers, printers, monitors, scanners, (e) works of art, and (f) other items determined by the program to be theft sensitive or have a high loss history.

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10.00

 Relocation Expenses

10.10

The Foundation can make payments to a third party only for allowable moving expenses of an employee of the University, such as airfare and moving of household goods and personal items.

10.20

Relocation expenses reimbursed directly to an employee of the University or payment of unallowable expenses, such as hotel accommodations and car rental, paid to a third party must be included on the individual's W-2. These types of payment must be made through a University account. Definitions of allowable and unallowable moving expenses can be found in IRS Publication 521 Moving Expenses. If the funds to cover these expenses are held in a Foundation account, a request to reimburse the University should be submitted.

11.00 

Prizes

Prizes with a fair market value of $600 or more purchased with Foundation funds (or donated) that are won at a UH Foundation sponsored event (e.g., door prize at a banquet or prize won at a golf tournament, etc.) are considered taxable income to the winner. The recipient must complete a Prize Acknowledgement Form-F010 (Appendix O) to provide the Foundation with information required for the issuance of IRS 1099-Miscellaneous income form at year-end.

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12.00

Student Aid

Submit a Check Request Form for Student Aid Recipients-F007 (Appendix P) for payment of scholarships, fellowships, awards or grants to students. The Foundation's Development Associate for Scholarships monitors the awarding process to make sure all recipients meet the criteria of the awards made.

Recipients of any form of student aid are subject to IRS rules regarding taxable income. If the recipient is a nonresident alien, the rules under Section V.13.00 will also apply.

12.10

Awards/Prizes - Awards are generally given in recognition of special achievement, skill, knowledge or renown in a certain area, or a prize won in a contest of some sort. Awards are for past accomplishment and are not required to be used for educational purposes.

All awards are taxable and should be reported on the individual’s income tax return. A student who is a U.S. citizen or resident alien and who receives single or aggregate awards of $600 or more in a calendar year will receive an IRS 1099 Miscellaneous Income form at year-end for tax purposes.

12.20

Scholarship - An amount paid to or for the benefit of a student enrolled at an educational institution to aid in the pursuit of studies. Student may be an undergraduate or graduate.

Fellowship - An amount paid to or for the benefit of a student enrolled at an educational institution to aid in the pursuit of studies or research. Usually for a graduate student.

A scholarship or fellowship is tax-free only if the student is a candidate for a degree at an educational institution and if it is a qualified scholarship or fellowship. A qualified scholarship or fellowship is defined as amounts received for tuition and fees paid to enroll in, or to attend, an educational institution, or fees, books, supplies and equipment that are required for the courses at the educational institution. Any amount above those costs, including room, board, travel, etc., is taxable. Any amount given to a student who is not enrolled in a degree program is taxable.

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13.00  

Nonresident Aliens

Payments to nonresident aliens (foreign individuals) may be subject to withholding of federal tax. The Foundation will pay for scholarships, fellowships, awards, prizes, and travel reimbursements. The Foundation will not make payments directly to a nonresident alien for services rendered or honoraria for activities in the United States. These payments should be processed through a University account subject to reimbursement by the Foundation. Resident aliens are treated the same as U.S. citizens for tax purposes.

13.10

Scholarships and fellowships are subject to a 14% tax withholding. The Foundation is not required to withhold any taxes if the recipient is from a country that has a tax treaty with the United States and if the visa status of the recipient is provided for in the treaty. For recipients from countries where there is no tax treaty, the Foundation will withhold 14% on amounts paid directly to the individual. Scholarships/fellowships/prizes/awards cannot be given as a substitute for services rendered. The Foundation will issue an IRS Form 1042-S at the end of the calendar year to all nonresident aliens who have received a scholarship/fellowship.

Documents required for processing scholarship/fellowship payments to a nonresident alien:

• Request Form for Student Aid Recipients-F007 (Appendix P)
• Foreign National Information Form-F008 (Appendix Q)
• Copy of passport
• Copy of I-94 Arrival/Departure record
• Copy of I-20 Certificate of Eligibility for Nonimmigrant (F-1) Student Status or copy of IAP-66 Certificate of Eligibility for Exchange Visitor (J-1) Status
• IRS Form W-8BEN Certificate of Foreign Status (Appendix R)
• Social security number or ITIN-Individual taxpayer identification number

13.20

Awards/Prizes

All payments for awards/prizes to nonresident aliens are subject to 30% withholding, including awards for work done outside the United States. Tax treaty exemptions are not applicable. Each recipient of an award/prize must have a social security number or an ITIN. The Foundation will issue an IRS Form 1042-S at the end of the calendar year to all nonresident aliens who have received an award/prize.

Documents required for processing an award/prize to a nonresident alien:

• Request Form for Student Aid Recipients-F007 (Appendix P) or for non-students UH Authorization for Payment form (FMIS-2)
• IRS Form W-8BEN Certificate of Foreign Status
• Social security number or ITIN-Individual taxpayer identification number required

13.30

Travel reimbursements

Reimbursement to nonresident aliens engaging in academic activity will be made for travel expenses, e.g. airfare, hotel, ground transportation, meal and any other business-related expenses, under the following circumstances:

• B-1 or WB visa holders (business visas), when paying travel only. If honorarium is paid through a different source, then the rules for B-2 or WT visa holders prevail
• B-2 or WT visa holders (tourist visas), only if the activity does not exceed nine (9) days and the individual has not accepted incidental expenses from more than five institutions of higher education, a nonprofit or a government research organization in the past six months
• Documents required for processing payment:

• UH Authorization for payment form (FMIS-2)
• Certification of Academic Activity for Travel Reimbursement to a Nonresident Alien-F017 (Appendix S)
• Copy of current passport and I-94 Arrival/Departure Form (The I-94 is returned to immigration when the traveler leaves the country, so be sure a copy of the I-94 is made while the traveler is here.)
• Letter of invitation from University of Hawaii
• Original receipts for travel expenses incurred
• Travel itinerary

• J-1 visa holders (non-students) coming to teach at the University of Hawaii may be reimbursed for airfare only. Documents required for processing payment:
• UH Authorization for payment form (FMIS-2)
• Copy of current passport and I-94 Arrival/Departure Form
• Copy of IAP-66 Certificate of Eligibility for Exchange Visitor (J-1) Status
• Letter of invitation from University of Hawaii
• Original receipts for airfare

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14.00  

Facilities Renovation

Before payment can be made by the Foundation for renovations, repairs, additions to University facilities such as those listed below, written approval from the UH Facilities Management Office is required. Please contact your unit fiscal officer for University procedures for obtaining the appropriate approval.

• Renovations that involve electrical, plumbing or structural alteration work to a University building, room or other facility
• Addition of permanent fixtures, e.g. carpets, window blinds, signs, air conditioning units, to a University facility

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Appendix A

Fund Levels for Endowments at the University of Hawaii

Appendix B

Quasi Endowment Policy

Appendix C

Request for Establishment of Account Form (F001)

Appendix D

Pointers for Reading UHF Project History Reports

Appendix E

Transmittal of Contribution Form (DP001)   [Instruction]

Appendix F

Transmittal of Other Income Form (DP002)   [Instruction]

Appendix G

Contribution Pledge Form

Appendix H

Procedures for Accepting Gifts of Securities

Appendix I

Transmittal Form for Non-Cash Gifts (DP014)  [Instruction]

Appendix J

Gift Premium Worksheet (DP005)   [Instruction]

Appendix K

Safe Harbors for Gift Premiums (DP004)

Appendix L

Event Worksheet (DP003)   [Instruction]

Appendix M

Transmittal of Auction Items (DP008)

Appendix N

Verification for Payment of Services Rendered to an Individual (F014)

Appendix O

Prize Acknowledgement (F010)

Appendix P

Check Request Form for Student Aid Recipients (F007)

Appendix Q

Foreign National Information Form (F008)

Appendix R

IRS Form W-8Ben Certificate of Foreign Status

Appendix S

Certification of Academic Activity for Travel Reimbursement to a Nonresident Alien (F017)