A charitable donation is given with "philanthropic intent" and at the donor's discretion. That is, with no significant benefit to the donor and we cannot "fix" a donation at a set amount.
A contractual relationship with the donor would not normally exist.
A donation should not be contingent on the performance of a service (such as access to University equipment / attendance at a conference) or the supply of a significant deliverable (such as a technical or scientific report).
Status reports or other reports detailing how the money was spent can be provided to the donor as these do not constitute significant deliverables.
If the donor receives any benefit from the donation (such as advertising on conference literature or a stall at an academic conference) then this part must be standard rated. As a charity, the University may split the income between the "donation"' element and the "payment for goods/services" element. This can be done by splitting the income on the Income Posting Slip or by separating out the different elements on the sales invoice.
Other Income that is outwith scope
Replacement student ID cards
Fines
Compensation for loss/damage or destruction of property (including books)
