03 26 GIFT AND DONATION POLICY RESOLUTION.DOCX

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Resolution No. R2026.35
RESOLUTION NO. R2026.35
A RESOLUTION OF THE CITY COUNCIL OF THE CITY 
OF TEMPE, ARIZONA, AUTHORIZING THE CREATION 
OF A POLICY TO ACCEPT SMALL MONETARY 
DONATIONS AND OTHER IN-KIND AND TANGIBLE 
DONATIONS TO THE CITY OF TEMPE.
WHEREAS, the City of Tempe is generally authorized to accept donations from donors 
for the benefit of its residents and the community; and, 
WHEREAS, the City recognizes the importance of supporting City programs and services 
through donations from willing individuals, businesses, organizations, and foundations; and, 
WHEREAS, it is essential that the City establish consistent procedures for the acceptance, 
acknowledgement, and reporting of small monetary donations and other in-kind and tangible 
donations to ensure transparency, accountability, and compliance with applicable laws, 
regulations, and ethical standards; and, 
WHEREAS, the adoption of a Citywide policy to accept small donations will provide clear 
guidelines for City departments, offices, and employees regarding the acceptance, use, and 
reporting of small donations, and promote confidence in the City’s fiscal and ethical practices.
NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY 
OF TEMPE, ARIZONA as follows:
1.
The City Manager is hereby authorized and directed to develop a Donation Policy 
for the acceptance of small monetary donations and other in-kind or tangible 
donations, consistent with the principles outlined above.
2.
The policy shall establish procedures for, among other things:

The acceptance of small monetary donations and other in-kind or intangible 
donations;

The acknowledgement and reporting of such donations;

The documentation and recordkeeping of such donations; and, 

A mechanism for the reporting of donations to the City Council.
3.
The City Manager is authorized to: 1) develop administrative procedures, forms, 
and internal controls necessary to implement this policy; 2) adjust dollar thresholds 
for donations to account for inflation or operational needs, provided such 
adjustments do not exceed twenty percent (20%) of the adopted threshold without 
City Council approval; 3) make non-substantive, administrative, or clerical 
revisions to this policy, including updates required to ensure compliance with 
changes in state or federal law; and 4) issue interpretive guidance to departments 
regarding the application of this policy.

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Resolution No. R2026.35
4.
The City Manager (or designee) is authorized to act as the agent for the City of 
Tempe with regard to the creation, management, and amendment, if necessary, of 
the donation policy, and is authorized to take all necessary steps to implement the 
intent of this Resolution. 
PASSED AND ADOPTED this 26th day of March, 2026.
_____________________________
Corey D. Woods, Mayor
ATTEST:
______________________________
Kara A. DeArrastia, City Clerk
APPROVED AS TO FORM:
______________________________
Eric C. Anderson, City Attorney