3.2.12: The institution’s chief executive officer has ultimate control of the fundraising activities.  Narrative:  The University of Texas (UT) at Arlington’s President is the chief executive officer, and he is in control of fundraising activities per the authority delegated to him by the UT System Rules and Regulations of the Board of Regents, Series 20201, Section 4.11. [1] UT Arlington’s Presidential job description clearly lists fundraising under the “function” section of the description. [2] Furthermore, Series 60301, Development Board of an Institution, states that “each institution development board shall work with the institution’s president and chief development officer to determine its role in seeking private support.” [3]   The development of external funds for the University creates and provides support for programs, which enhances the University's position as a comprehensive educational institution and helps UT Arlington fulfill its mission. UT Arlington’s mission is:  The University of Texas at Arlington is a comprehensive research, teaching and public service institution whose mission is the advancement of knowledge and the pursuit of excellence. The University is committed to the promotion of lifelong learning through its academic and continuing education programs and to the formation of good citizenship through its community service learning programs. The diverse student body shares a wide range of cultural values and the University community fosters unity of purpose and cultivates mutual respect.         UT Arlington is committed to the following objectives:   The University is committed to comprehensive programs of academic research. This research effort requires attracting and retaining scholars who promote a culture of intellectual curiosity, rigorous inquiry, and high academic standards among their fellow faculty and the students they teach.  The University prepares students for full, productive lives and informed and active citizenship. To that end, we have developed undergraduate and graduate curricula and classroom practices that engage students actively in the learning process. Outside the classroom a wide range of student organizations and activities contribute to the learning environment. Our service learning program offers students the opportunity to supplement their academic study with internships in a variety of community settings, testing their skills and aptitudes and challenging their values. State-of-the-art teaching technologies, distance education, and off-site instruction afford access to off-campus as well as traditional students. Non-degree certificate and continuing education programs offer practical, aesthetic, and intellectually stimulating opportunities for community learners, for individual courses or a sustained program of study.  The mission of a university can be achieved only when its students, faculty, staff, and administrators value and promote free expression in an atmosphere of tolerance, responsibility, and trust. The University regards these attributes as prerequisites for any community of learners and vigilantly strives to maintain them.  Mindful of its role as a resource to the community, locally, nationally, and internationally, the University continually seeks partnerships with public and private concerns in order to advance the economic, social, and cultural welfare of its constituencies. We serve the needs of the North Texas community by sponsoring public lectures and academic symposia, as well as artistic, musical, and dramatic productions. [4]  As shown in the Office of Development’s Organizational Chart, [5] UT Arlington’s President delegates day-to-day fundraising operations to the Vice President for Development. The Vice President for Development advises the President on the status of fundraising efforts through regularly scheduled meetings and frequent interaction. The Vice President for Development is also a member of the President’s Cabinet. All fundraising staff report to the Vice President for Development and gift solicitation activities are coordinated through the Office of Development [6] via bi-weekly prospect coordination meetings.   The development structure at UT Arlington is a hybrid design. It is a centralized/decentralized structure with three major gift officers and an annual giving staff that are located within a central office. The Office of Development houses the fundraisers for the School of Social Work/School of Nursing, University Libraries/Graduate School, College of Liberal Arts/School of Urban and Public Affairs and College of Education/School of Architecture. Additionally, three gift officers are housed in academic units (Colleges of Science, Engineering and Business Administration) and one gift officer is housed in the Department of Athletics.   The UT Arlington Development Office has adopted a philosophy for development activities that guides all fundraising initiatives and enhances the Office’s efforts in creating a culture of philanthropy on the University campus. The philosophy upheld by all department employees is to work in a manner that is donor-focused and mission-driven. The funding priorities the staff seeks to support are derived from the University’s strategic plan [7] and planning priorities. [8]  UT Arlington Fiscal Regulation 2-8 [9] provides written policy on the oversight of fundraising activities at the Institution. This regulation outlines fund: (a) responsibility, (b) processing, (c) statement of accounts supporting documentation for cash type gifts, (d) special instructions and (e) stewardship of gifts.   Responsibility:  In accordance with UT System Rules and Regulations of the Board of Regents, Series 60101, [10] the UT System Gift Acceptance Procedures, [11] and UT Arlington Regulations, all gifts given to the University, regardless of what kind, are processed through the Office of Development. Processing: For each gift received, a Gift Records Form [12] must be filled out and forwarded to the Office of Development. If the gift is a ‘real cash’ gift, a departmental cash receipt must accompany the Gift Records Form. The cash receipt process is outlined in Fiscal Procedure 2-14. [13] Upon receipt of the Gift Records Form, the Office of Development records, deposits and receipts the gift. All gift documents are then filed and maintained by the Office of Development. Statement of Accounts Supporting Documentation for Cash Type Gifts: It is the responsibility of the department receiving the gift to make a copy of the Gift Records Form, check and other documentation for their records. The Office of Development sends gift-receiving departments a monthly statement, identifying deposits for reconciliation of Statements of Account.  Hard copies of documents are not returned to the departments. Special Instructions: Gifts-in-Kind: Gifts-in-kind are non-cash gifts that can be put to immediate use or immediately converted to cash. Gifts-in-kind require a completed Gift Records Form and a document from the donor that details the gift and its fair market value. For multiple-item gifts, an itemized list with a value assigned to each item must be included. If the value of the gift-in-kind exceeds $1,000, or if it is computer equipment valued at $500 or more, the Capital Asset Management Department must be notified. The UT System’s Gift Acceptance Procedures [11] and IRS Publication 1771 [14] advises gift recipients not to send donors a gift acknowledgment that indicates a dollar value for a gift-in-kind, as it is the donor’s responsibility to accurately report their donations to the IRS. Therefore, all IRS receipts for gifts-in-kind only state the item given. From a departmental standpoint, gifts-in-kind are associated with departmental account numbers in the donor records, but since no cash transaction actually occurs, Statements of Account do not reflect gifts-in-kind. Endowment Gifts: Endowment fund gifts follow the aforementioned guidelines and Fiscal Procedure 2-6, Endowment Establishment and Management. [15] Stewardship of Gifts: The Office of Development coordinates IRS receipts and thank you letters from the President and the Vice President for Development.  Because gift-receiving departments often have the strongest relationship with donors, departments are encouraged to acknowledge each gift in the form of appreciation and thanks.