上海纽约大学教育发展基金会实物捐赠管理办法

上海纽约大学教育发展基金会实物捐赠管理办法
NYU Shanghai Education Development Foundation Measures on Managing Gifts-in-Kind

第一章 总则
Chapter I. General Provisions

第一条 为规范上海纽约大学教育发展基金会（以下简称“基金会”）实物受赠、移交行为，根据国家相关法律法规及《上海纽约大学教育发展基金会章程》，制定本办法。
Article I. In order that the NYU Shanghai Education Development Foundation (hereafter referred to as “the Foundation”) operates in accordance with relevant laws and regulations as well as the rules set out in the “NYU Shanghai Education Development Foundation Articles of Association”, the NYU Shanghai Education Development Foundation Measures on Receiving Gifts-in-Kind (hereafter referred to as “the Measures”) has been drafted to regulate the receiving of gifts-in-kind, and transfer of gifts-in-kind.

第二章 受赠管理
Chapter II. Receiving Gifts-in-Kind

第二条 基金会应与捐赠方签署捐赠协议，明确捐赠实物的名称、种类、数量、质量、用途等情况。
Article II. The Foundation shall sign a Gift Agreement with the donor which clearly denotes the details of the gift-in-kind, including its name, type, the number of items received, quality, purpose, etc.

第三条 基金会在接受实物捐赠时，应明确捐赠方合法拥有该物的所有权或处置权，必要情况下应办理相应的产权过户手续。
Article III. The Foundation when receiving in-kind gift shall make sure that the donor have legal ownership and/or right to dispose of any and all gifts-in-kind donated to the Foundation. If necessary, parties involved must apply the appropriate transfer of property procedures for gifts-in-kind.

第四条 基金会接受捐赠的实物，如固定资产、艺术品及文物资产等，应当按照以下方法确定其入账价值：
Article IV. When the Foundation receives gifts-in-kind such as fixed assets or art work and cultural artifacts, it shall determine the value of such gifts-in-kind in accordance with the following process:

（一）如果捐赠方提供了相关凭据（如发票、报关单等），应当按照凭据上标明的金额，作为入账价值。如果凭据上标明的金额与受赠资产公允价值相差较大的，受赠资产应当以其公允价值作为其实际入账价值。
1. If the donor provides relevant documentation (e.g. receipts/invoices, customs declaration forms, etc.), then the amount on the documentation shall be the value of the gift-in-kind, and be entered as such in all financial records. If there is a significant discrepancy between the value indicated on the documentation and the fair market value of the donated item, the value of the gift-in-kind shall be based on its fair market value.
（二）如果捐赠方没有提供相关凭据，受赠资产应当以其公允价值作为入账价值。
2. If the donor does not provide relevant documentation, then the value of the gift-in-kind shall be entered into all financial records based on its fair value.
公允价值是指在公平交易中，熟悉情况的交易双方，自愿进行资产交换或者债务清偿的金额。公允价值的确定顺序如下：
Fair value is defined as the amount of money exchanged between fully informed parties in their own discretion, on the exchange of assets or settlement of liabilities in a fair and equal transaction. Fair value shall be determined in the following order:
1) 如果同类或者类似资产存在活跃市场，应当按照同类或者类似资产的市场价格确定公允价值；
1) If there is an active market for identical or similar items, then the fair value of the item shall be determined based on the item’s market value.
2) 如果同类或类似资产不存在活跃市场，或者无法找到同类或者类似资产的，应当聘请符合资格的评估机构进行评估，并出具价值评估报告。没有采购发票的大宗物品（价值大于人民币叁万（30,000）元或美元伍仟（5,000）元），必须由评估机构认定。
2) If there is no active market for identical or similar items, or if similar or identical items cannot be found, then a qualified assessment agency shall be hired to assess the item’s value and provide a valuation report. The value of bulk items donated without a purchase invoice (estimated to be valued at more than RMB 30,000 or USD 5,000) must be confirmed by an assessment agency.
（三）艺术品等文物资产捐赠，除上述规定外，基金会和捐赠方双方还可以在不违反法律规定的前提下，确定入账价值，并制作实物台帐。
3. Donated works of art and other cultural artifacts will be entered on the Foundation’s financial records at a value agreed by the Foundation and the donor in accordance with relevant laws and regulations.

第五条 基金会对于以实物形式进行的捐赠，在捐赠实物到达基金会后，签署《实物捐赠接收证明》，并在《实物捐赠接收证明》后另附捐赠实物清单。《实物捐赠接收证明》应签署两份，一份交由基金会财务部门入账留存并用于开具《公益性事业捐赠统一票据》，另一份连同后附的捐赠实物清单以及《公益性事业捐赠统一票据》一并寄还捐赠方。该《公益性事业捐赠统一票据》的“实物（外币）种类”栏应标明“实物”。
Article V. For all gifts-in-kind received, the Foundation shall sign two copies of “Proof of Receiving Gifts-in-kind” with inventory list as attachment to indicate that it has received exactly what’s listed on the inventory list. One copy will be filed and saved at the Foundation and entered into the financial records by the Foundation’s finance department, the other one will be mailed to the donor together with the “Unified Receipt of Donation for Public Welfare” issued by the Foundation. The Foundation shall generate a “Unified Invoice of Donation for Public Welfare” which clearly delineates the item received is a “gift-in-kind” in the “Material Objects (Currency)” column.

第六条 基金会应当将接受的实物捐赠用于资助符合其宗旨和业务范围的活动和事业。
Article VI. The Foundation shall use gifts-in-kind to finance and support its mission and purpose as well as activities and programs that are within its scope of business.

第七条 基金会应指定专人负责实物的交接与保管，接受捐赠的实物如果无法用于符合其宗旨的用途，可以依法由基金会拍卖或者变卖，所得收入用于符合基金会宗旨的公益目的。
Article VII. The Foundation shall appoint a member of staff to be responsible for the receipt and management of gifts-in-kind. If gifts-in-kind received cannot be used in a manner which is consistent with the Foundation’s mission and purpose, it may be sold through auction or other legal channels. Proceeds from the sale of gifts-in-kind must be used in a manner consistent with the Foundation’s mission and purpose and charitable objectives.

第三章 移交管理
Chapter 3 Transferring Gifts-in-kind

第八条 基金会接受食品、药品、医疗器械等捐赠物品时，应当确保物品在到达最终受益方时仍处于保质期内且具有使用价值。
Article VIII. If the Foundation receives food, medicine, or other medical devices as gifts-in-kind, the Foundation must ensure that the items are still under warranty and have use value when reaching the intended beneficiaries.

第九条 基金会接受企业捐赠自产的产品时，应当要求企业提供产品质量认证证明或者产品合格证，以及受赠物品的品名、规格、种类、数量等相关资料，并在移交捐赠实物时一并移交给受益方。
Article IX. When the Foundation receives donated products manufactured by a corporation, the Foundation shall require the corporation to provide certificates of the quality of the gifts-in-kind or product certifications, along with other relevant information about the donated product(s) including the name, specification, category, quantity, etc. The above supporting documents should all be provided to the beneficiary as the same time when the in-kind gift is transferred.

第十条 基金会在向受益方移交捐赠实物时，受益方应签署《实物捐赠移交证明》，明确捐赠实物的名称、种类、数量、质量、用途等情况。如捐赠实物需要办理过户手续的，应当及时办理。
Article X. During the transfer of gifts-in-kind from the Foundation to the beneficiary, the beneficiary shall sign a “Proof of Transferring Gifts-in-kind” which clearly shows the details of the gift(s) in kind, including name, category, quantity, quality, purpose, etc. If transfer of ownership procedures apply to the gifts-in-kind, then such procedures shall be conducted.

第十一条 基金会在进行捐赠实物的移交时，应对捐赠物品进行必要的合理检查，尽最大可能使捐赠物品处于良好、完整的状态以用于捐赠目的。
Article XI. The Foundation shall do necessary and reasonable inspections of gifts-in-kind, and ensure gifts-in-kind remain in the best possible condition with the available resources, so they may be used to support their donated purpose.

第四章 附则
Chapter 4 Additional Provisions

第十二条 本办法以中英文两种语言书写。如中英文版本产生歧义，以中文版为准。
Article XII. These measures are written in both the Chinese and English languages. In the event of a conflict between the two versions, the Chinese version will control.

第十三条 本办法由基金会秘书处负责解释。
Article XIII. The Measures shall be interpreted by the Foundation Secretary’s Office.

第十四条 本办法经基金会理事会批准之日起生效并执行。
Article XIV. The Measures shall come into effect upon approval by the Foundation’s Board of Directors.