Donations & Contributions
Business Services Guide
The Board of Trustees must accept all donations of property. Refer to Board Policy 3820. District personnel may not accept delivery of a property donation until after the Board has accepted the donation.
Donations of Automobiles
If a donor contributes a vehicle with a claimed value of more than $500, we must furnish a contemporaneous written acknowledgment of the contribution to the donor within 30 days of the date of contribution. Because the Board of Trustees must accept the donation, the date of contribution is the date on which the Board of Trustees accepted the donation. If we do not provide such a letter, the donor cannot claim a deduction of more than $500 for that vehicle. The letter of acknowledgment must contain the following:
- District name, address, and telephone number
- District tax id number (please contact District Business Services for the Federal Tax ID Number)
- Date of contribution
- Odometer mileage
- Year, make, and model of vehicle
- Vehicle identification number (VIN)
- Donor's name and address
Also refer to IRS Form 1098-C Instructions for other topics on this matter.
Forward the title to District Business Services for processing and safekeeping. Do not send the title through interoffice mail.
Please contact your College Business Office if you have any questions regarding Donations and Contributions. The District Office contact is Daniela Ballif. She can be reached at (925) 485-5231.