Ohio State uses several indicators to distinguish gifts and donations from other kinds of program support that Extension might receive from individuals or non-governmental groups as contracts for services or grants.
- The donor specifically intends the award to be a charitable gift as reflected by the absence of any quid pro quo (getting something for something).
- The gift is made to the university without expectation of direct economic or other tangible benefit commensurate with the value of the gift. Indirect benefits such as tax advantages, business or personal goodwill derived from close association with the university, and miscellaneous benefits derived from donor club status are not sufficient to negate gift intent.
- The conditions or stipulations placed on the use of the award are reasonable and serve to direct the funds to areas such as scholarships, infrastructure, general research or program support of interest to the donor.
- The donor intends the gift to be irrevocable and, therefore does not expect to reclaim the gift or any unused portion.
- Gifts need to be placed in an OSU Development fund so the donors will receive appropriate information for their tax returns.