CITY OF TEMPE DONATION POLICY. 3.26.26.DOCX

1
City of Tempe
Gift and Donation Acceptance Policy
Effective Date: 
I.
Purpose and Policy
The purpose of this policy is to establish a process for the acceptance, evaluation, documentation and 
management of monetary and tangible donations/gifts made to the City. This includes the installation, long-term 
maintenance and operation of donated items to the City, which will enhance the quality of life for residents in 
Tempe. This policy provides guidance to departments and employees when a donor seeks to make donations or 
gifts to the City. This policy applies to all departments, divisions, and offices within the City that may receive 
donations from individuals, businesses, nonprofits, or other entities. This policy shall govern the acceptance of 
all donations unless a donation is received and approved in accordance with another specific City policy, 
resolution, or ordinance. In such cases, the terms of that specific policy, resolution, or ordinance shall apply.  This 
policy does not apply to any grant or other form of assistance when, in order to receive such a grant or assistance, 
the City is required to provide matching funds and/or execute a contract or similar document committing the City 
to an expenditure of funds or a particular course of action.
II.
Definitions
“Conflict of Interest” means a situation in which a public officer or employee of a public agency, or a 
relative of such an officer or employee has a Substantial Interest in any contract, sale, purchase, service, or 
decision involving the public agency, such that the officer or employee must disclose that interest in the official 
records of the agency and refrain from voting or participating in any way in the matter. See A.R.S. Sec.38-503.
“Donation or Gift”: For the purposes of this policy, a donation or gift is any tangible or intangible asset, 
in whatever condition, the City is prepared to accept pursuant to this policy and any administrative guidelines 
created pursuant to this policy. 
“Donor” refers to an individual, business, charitable organization, or other legal entity making a donation 
to the City. 
“Designated Donation” means a donation provided for a specific purpose, project, or program, as 
stated in the Donation Form.
“In-Kind Donation” means a non-monetary contribution such as goods, materials, professional services, 
or equipment.
“Substantial Interest” means any nonspeculative pecuniary or proprietary interest, either direct or 
indirect, other than a remote interest. See A.R.S. Sec. 38-502.

2
“Undesignated Donation”: A donation made without restrictions, allowing the City to determine its 
use.
III. Consistency with City Values
Tempe welcomes small monetary and other in-kind donations from individuals, businesses, and charitable 
organizations in support of existing City programs, services, and initiatives that benefit the public. All donations 
must align with the City’s mission, values, and strategic priorities and must not create a real or perceived conflict 
of interest.
IV. Guidelines/Standards for Accepting Donations
Donations shall be accepted only if they have a valid use to the City. Donations intended to either become 
incorporated into City property, as well as donations of equipment, vehicles, services, or facilities intended to 
supplement those of the City, often involve consideration of aesthetics, costs, and compatibility whose features 
shall be evaluated using the following criteria:
1.
The donation shall not be in conflict with any provisions of law and shall not be incompatible with the 
City’s goals.
2.
The donation will not add additional costs or work upon the City unless it is deemed to provide a benefit 
to the City.
3.
Acceptance of the donation does not place restrictions on the City unless agreed to by the City Manager 
or the City Council as appropriate. 
4.
All donations or gifts shall become the sole property of the City unless otherwise agreed to in writing by 
the City Manager or City Council as appropriate. Once made, all donations and gifts are final and 
irrevocable, and the City shall have no obligation to return a donation or gift. The City may relocate, 
remove, or dispose of a donation at any time, with or without notice to the donor. 
5.
Monetary donations will be deposited in the appropriate fund for the City department, service, program, 
activity, or event the donation was intended for, if any. Monetary donations that are not designated for a 
particular department, service, program, activity, or event shall be deposited into the General Fund.
6.
The Department Head of the department that will be the beneficiary of a donation or gift, or the City 
Manager if no department is designated, must evaluate the donation or gift to determine whether: 
(a)
The donation is in the City’s best interest and is consistent with applicable state and federal laws, 
ordinances, and policies;
(b)
There are any special restrictions, and if so, if those restrictions are acceptable to the City;
(c)
Acceptance of the donation creates a conflict of interest for the City;

3
(d)
The donation will require the City to make any additional City expenditure and, if so, whether 
there are sufficient funds for the expenditure; 
(e)
The donation creates a new, one-time, or on-going maintenance obligation for the City; or, 
(f)
There is any other concern, real or perceived, that may result in the loss of reputation, appearance 
of impropriety, or other negative impact on the City from accepting the donation or gift.
Although not required, the evaluation of the donation may include seeking public input if the 
decisionmaker determines that the input would aid in their decision.
V.
Authority to Approve Donations
The Department Head of the department that will be the beneficiary of a donation or gift shall be 
authorized to accept or reject offers of donated money, equipment and in-kind donations to the City for any 
donation or gift that has a value of Two Thousand Five Hundred ($2,500.00) Dollars or less. The City Manager 
shall be authorized to accept or reject offers of donated money, equipment and in-kind donations to the City for 
any donation or gift that has a value of Fifteen Thousand ($15,000.00) Dollars or less. Donations with a value 
greater than Fifteen Thousand ($15,000.00) Dollars must be approved by the City Council. Despite the 
authorization levels contained herein, the City Council, Department Head, or City Manager may seek approval of 
the City Council for a donation of any amount.  The monetary thresholds stated herein shall be based on the 
aggregate of all donations by each donor during a fiscal year.  Donation amounts should not be split or divided 
for the purpose of avoiding the required approval levels.
VI. Authority to Return Donations
Notwithstanding any provision of this policy permitting acceptance of donations, the City Manager or 
City Council retains the discretion to decline or return any gift or donation if acceptance is determined not to be 
in the best interests of the City, or if acceptance could reasonably create the appearance of impropriety, undue 
influence, or conflict with the City’s ethical standards or public trust obligations. 
VII. Nominal Gifts or Donations
This policy does not apply to nominal gifts or donations, defined as items or benefits with a value of one 
hundred dollars ($100) or less per occurrence, that are provided as a matter of courtesy or convenience and that 
do not reasonably create an actual or perceived conflict of interest. 
Examples of nominal gifts or donations include: 

Coffee, bottled water, or light refreshments provided during a meeting or site visit

Inexpensive promotional items such as pens, notepads, or keychains with a company logo

Low-cost snacks or pastries shared at a public event or training session

Informational materials or brochures of nominal value

4
VIII.No Return Value
For each donation accepted, the donor must acknowledge that they have not received any compensation, 
service or benefit in return for the donation unless explicitly stated and accepted in the Donation Form. This 
Section does not apply to nominal gifts or donations or donations of less than One Hundred ($100) Dollars. 
IX. Required Documentation
All donations must include a completed Donation Form. The Donation Form should contain the donor’s 
information, the value of the donation, a description of the donation, any restrictions on the donation and the 
designation status. Each department receiving donations must maintain accurate records, including donor 
information, donation type, estimated value, purpose, and date received. A formal acknowledgment shall be 
provided to donors as allowed by law and consistent with IRS substantiation requirements.
X.
Ethical Standards
All City employees must avoid any real or perceived conflict of interest when interacting with donors. No 
employee may solicit or accept donations that could influence or appear to influence an official decision or action. 
Gifts to individuals, employees, or elected officials are subject to applicable ethics laws and personnel rules and 
are not covered by this policy. 
XI. Annual Report
Each department receiving donations shall submit an annual summary of all donations received during 
the fiscal year to the Financial Services Department within 45 days of the end of the fiscal year. The Financial 
Services Director shall compile a Citywide Donation Report that includes:

A list of all donations received, categorized by department

Donor names (unless the donor asked to remain anonymous)

A description of the donations and their estimated values

The purpose or program, if any, supported by the donation

A brief description of any restrictions placed on the donations
The Citywide Donation Report shall be provided to the City Council either through a memorandum or 
written report or at a regularly scheduled meeting or work study session. The annual reporting requirement does 
not apply to nominal gifts or donations of less than One Hundred ($100) Dollars.
XII. Department Support and Interpretation
Departments may consult with the Financial Services Department or the City Attorney’s Office for 
assistance with interpreting this policy, reviewing a donation for acceptance, reviewing donor-imposed conditions 
or legal compliance.

5
CITY OF TEMPE DONATION AND ACKNOWLEDGEMENT FORM
SECTION 1: DONOR INFORMATION
Donor Type (check one):
☐ Individual ☐ Business
☐ Charitable Organization
Donor Name / Organization: ___________________________________________
Contact Person (if applicable): _________________________________________
Address: _________________________________ Phone Number: ___________________
Email Address: ____________________________________
☐ I wish to remain anonymous in public records.
SECTION 2: DONATION DETAILS
Donation Amount: $ _______________ (must be less than $15,000)
Payment Method: Check _______ ☐ Money Order ☐ Other: ____________________
Intended Use / Designated Purpose (if any): ______________________________________________________
__________________________________________________________________________________________
(Leave blank if undesignated)
Date of Donation: _______________________
SECTION 3: TERMS & CONDITIONS
By signing below, the donor acknowledges and agrees that:
This donation is made voluntarily and without expectation of special consideration, influence, or return 
benefit. The City may use the donation as designated, or if undesignated, as it deems appropriate for public 
benefit. The City reserves the right to decline any donation that conflicts with its policies, mission, or legal 
obligations.
Donor Signature: _____________________________________ Date: ______________
SECTION 4: CITY USE ONLY
Receiving Department / Office: _________________________
Received By (Name & Title): ___________________________
Date Received: ____________________

6
Donation Purpose Verified & Accepted: ☐ Yes ☐ No
Approval Required (select one):
☐ Department-level (under $2,5,000)
☐ City Manager or Deputy City Manager (between $2,500 and $15,000)
Approval Signature (if required): __________________________________
Title: _______________________________ Date: ___________________
SECTION 5: ACKNOWLEDGMENT
☐ Donor acknowledgment letter sent on: ____________________________
☐ Donation logged in City records
Attach copy of check/money order and any correspondence.

7
SAMPLE ACKNOWLEDGEMENT LETTERS
PARKS AND RECREATION DONATION
Dear [Donor Name],
On behalf of the City of Tempe, please accept our sincere appreciation for your generous donation of 
___________________________ in support of our park improvement initiatives. Your contribution helps 
ensure that our parks continue to be vibrant, accessible, and welcoming spaces for all members of our 
community.
Please note that no goods, services, or promises were provided or made in exchange for this donation. 
This contribution is non-refundable, and the City may use the funds for the parks and recreation as it 
deems appropriate, unless specific restrictions were mutually agreed upon in writing. Your donation may 
be tax deductible, and we encourage you to consult your tax advisor to determine whether it is deductible 
based on your personal circumstances. 
Your gift will directly support enhancements such as upgraded recreational facilities, improved multi-use 
paths and trails, and expanded community green spaces. We are truly grateful for your commitment to the 
future of our parks and for investing in the well-being of the City of Tempe.
Thank you again for your generosity.
Sincerely,
____________________________

8
NONDESIGNATED DONATION
Dear [Donor Name],
Thank you for your generous donation to the City of Tempe in the amount of _____________________. Your 
support strengthens our ability to deliver essential services and address the evolving needs of our community.
Please note that no goods, services, or promises were provided or made in exchange for this donation. All 
contributions to the City are nonrefundable, and the City may use the funds as it deems appropriate unless specific 
restrictions were mutually agreed upon in writing. This donation may be tax deductible, and we encourage you to 
contact your tax advisor to determine whether it is deductible based on your personal circumstances.
Donations provide vital flexibility, enabling the City of Tempe to support public safety initiatives, community 
programming, infrastructure improvements, and other citywide priorities that benefit all residents. Your 
generosity directly contributes to the continued well-being and resilience of our community.
We truly appreciate your support and your commitment to the City of Tempe.
Sincerely,
______________________________