Requirements for Idaho Higher Education Sponsorships and Donations
July 16, 2026
restricts financial donations or sponsorships made by state agencies to nongovernmental agencies or events, unless required by law. The law applies to both local and appropriated funds and states that for higher education institutions, “any donation or sponsorship to any nongovernmental event or organization made by any state educational institution, as set forth in section 33-101, Idaho Code, shall be approved by the president of the respective state educational institution, unless the donation or sponsorship is required by law.”
DEFINITION OF TERMS
Sponsorships are funds paid to a nongovernmental entity in exchange for a beneficial return, such as the opportunity to advertise or be recognized as a sponsor at an event or in media. Event attendance or participation fees generally do not qualify as sponsorships when they are solely for attendance and participation and do not include sponsor recognition, advertising or other promotional benefits for ISU. For example, a department may register for a table at a recruitment event without obtaining approval if the registration fee is solely for participation and does not provide ISU with sponsor recognition or promotional benefits. If a registration fee includes recognition of ISU as a sponsor or other promotional consideration, the payment should be treated as a sponsorship and follow the approval process described below (i.e., paying to attend = not a sponsorship; paying in exchange for recognition or promotional value = sponsorship).
Donations are funds given to a person or organization (i.e., charity, humanitarian aid, or to benefit a cause) and not in exchange for goods or services. Appropriated funds may not be used for donations.
ISU is in the process of developing a formal policy aligning with the Idaho Sponsorship and Donation Law. Until the policy is completed, the following guidance supports internal sponsorship and donation processes, which is subject to change to ensure alignment with the upcoming policy.
ISU Requirements for Sponsorships and Donations
- Appropriated funds may not be used for donations.
- P-cards may not be used to pay for sponsorships and donations.
- Approvals for sponsorships or donations should be obtained before agreements or contracts with a nongovernmental organization or event are formalized.
- Sponsorships and donations must be directly tied to the university’s educational, academic, or research mission.
- Some nongovernmental organizations and events are not eligible to receive sponsorships and donations (religious, political, competitors of the university, alcohol, tobacco, etc.).
- Student clubs are generally outside the scope of these requirements when they are not using university or state funds for sponsorships or donations.
Approval Process For Sponsorships And Donations
- Approval for sponsorships and donations is required before either appropriated or local funds are committed or paid. Under Idaho Code § 67-2360, sponsorships and donations require approval by the President unless otherwise required by law. The President has preapproved requests up to $2,500 to the appropriate vice president.
- Sponsorships and donations up to $2,500 require certification from the appropriate vice president.
- For example, academic departments that wish to sponsor an event must obtain approval from the Provost and Vice President for Academic Affairs.
- .
- Sponsorships and donations that exceed $2,500 require approval from the President.
- .
- When completing approval forms, be sure to clearly indicate how the sponsorship or donation aligns with ISU’s educational, academic, and research mission.
- Allow at least two weeks for the approval process.
- Payments for sponsorships or donations will not be processed without the required approvals.
- Non-financial donations, such as promotional items and print materials, are allowed and do not require approval at this time.
For additional information or questions, please contact Fred Parrish, interim vice president of finance.
Categories: