Which donations and sponsorships can educational institutions mobilize and receive?

Educational Institutions Not to Solicit Donations for Teaching Remuneration

Circular 16/2018/TT-BGDDT clearly states that educational institutions are allowed to solicit and receive donations for the following purposes: Procuring equipment and supplies for teaching and learning; equipment for scientific research; renovating, repairing, constructing educational facilities at the educational institution; supporting educational, training, and scientific research activities within the educational institution.

The forms of sponsorship can include monetary contributions or in-kind donations such as books, notebooks, clothing, food, materials, equipment, teaching aids, construction projects, and other usable items that meet the essential needs of learners and educational institutions.

For sponsorship in the form of construction projects, the appraisal, approval of technical designs and total cost estimates, issuance of construction permits, quality management of projects, acceptance, handover, warranty, and insurance of construction projects must comply with current legal regulations on construction investment.

Additionally, there are other forms of non-material sponsorship such as donors transferring or granting usage rights without charge for intellectual property rights and ownership of intellectual property assets; land use rights; labor contributions; providing free training services, site visits, seminars, or expert consulting services to educational institutions.

Educational institutions are not allowed to solicit donations to cover: Teaching remuneration; expenses directly related to management staff, teachers, lecturers, and employees, security, and protection activities; student vehicle supervision fees; classroom and school cleaning fees; rewards for management staff, teachers, employees; and management support costs of the educational institution.

Educational Institutions Are Responsible for Establishing a Sponsorship Reception Unit

Circular 16/2018/TT-BGDDT also stipulates that educational institutions must establish a Sponsorship Reception Unit consisting of key members such as the head of the educational institution; chief accountant; representative of the parents' association or the Ho Chi Minh Communist Youth Union, Student Union; representative of the local community.

For monetary donations, educational institutions must open a detailed accounting ledger to track the donated funds separately; open an additional account at a bank or State Treasury to receive donations transferred by bank. In cases of donations in the form of diamonds, precious stones, precious metals, or other valuable items, the educational institution will cooperate with the Sponsorship Reception Unit to sell these items to a commercial bank or through auction and deposit the proceeds into the educational institution’s account.

For in-kind donations, the educational institution in cooperation with the Sponsorship Reception Unit is responsible for performing the procedures for receipt, preparing the site, and storage facilities to promptly and efficiently secure the donated items.

In case of donations in the form of construction projects under the "turnkey" model, the donor completes the necessary documentation and certificates related to the construction project and hands them over to the educational institution and financial agency at the same level for accounting according to the value of the donated project handed over. Encouragement is given for the preparation of final settlement of funds in accordance with Circular 09/2016/TT-BTC dated January 18, 2016, of the Ministry of Finance on the final settlement of completed projects using state capital.

In case of donations in the form of equipment and machinery, donors provide technical documents and specifications to the educational institution in accordance with current legal regulations.

For non-material donations, educational institutions receive, manage, and use them in compliance with the law on intellectual property and current legal documents. In case of donations in the form of land use rights, donors provide the related documents and proceed with the transfer of land use rights to the educational institution for receipt, management, and use according to the law on land.

Source: tapchitaichinh.vn

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