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Grant for internships - is this a gift?

  • 1.  Grant for internships - is this a gift?

    Posted 19 days ago
    There is a foundation who wants to donate to our university to support two or three student internships in the field in which they serve. One of the internship positions will be at this foundation itself, but the university will be the entity paying the student intern as part of a new pilot program. The foundation is good with the university selecting the student, but our career center staff says having the supervisor make the final hiring decision has proven to have better outcomes from the student experience perspective. As the donor and intern supervisor, could foundation staff be involved in the final hiring decision? Or is this a conflict of interest that makes it not a gift? Are there other items we should be considering? Thank you!

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    Jenny Ziegler
    Director of Development Analytics
    Lawrence University
    jenny.ziegler@lawrence.edu
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  • 2.  RE: Grant for internships - is this a gift?

    Posted 19 days ago
    Jenny, I suggest a phone conversation as I think there are many issues at play here - some of which need more information.

    For example, I do not believe the internship that ends up being with the Foundation is even tax-deductible.  They are paying for services, which could further mean the income to the student is taxable.

    However, you cannot have the Foundation selecting the interns - even if that might make sense for matching the student with the organization.  As we have discussed many times, allowing this would be giving the donor too much control, thus negating the donation component of the gift.  Just as with scholarships, recipient selection must be fully and exclusively with Lawrence.

    John

    John H. Taylor
    Principal
    John H. Taylor Consulting, LLC
    2604 Sevier St.
    Durham, NC   27705
    919.816.5903 (cell/text)

    Serving the Advancement Community Since 1987