Connecting Learning, Life and Aloha
‘O ka ‘imi na‘auao, ke ola a me ke aloha kā kākou e huliāmahi ai

Vice Chancellor for Administrative Affairs

UH Hilo Gifts in Kind Policies and Procedures

It is mandatory that gifts donated to UH Hilo be evaluated prior to receipt in order to assess whether there will be future costs associated with the gift that the University cannot afford. Department heads, directors, and administrators need to be made aware of gifts to the University in order to ensure proper dissemination of information as required.

There are two Gift in Kind Request Forms. Click on the Procedures Link for the explanation for using each form.

  • Gifts valued $250 and over

    1. Advise the donor that you must obtain prior approval before accepting the gift.
      • Ask the donor if he/she intends to use the value of the gift as a tax deduction.
      • If so, advise the donor that the IRS requires submittal of Form #8283.
      • If the gift is purported to be valued at $5000 or more, the donor must obtain a certified appraisal of the gift(s). The appraiser shall also sign Form #8283 along with the donor. The certified appraisal and the original IRS Form #8283 shall be submitted to the UH Foundation.
      • UH Foundation will return the original IRS Form #8283 to the donor for tax filing purposes.
      • IRS Form #8283 can be obtained at the IRS Forms and Publications website
    2. Complete the Gift in Kind request form for gifts $250 and over, obtain appropriate signatures and forward to the VC for Administrative Affairs.
    3. When the gift is approved for receipt, the VC for Administrative Affairs will send the original Gift in Kind form to the UH Foundation and a copy back to you.
    4. A UH Foundation representative will issue a UH Foundation Transmittal form to you for signature.
    5. Remember that it is the responsibility of the donor to forward the IRS Form #8283 to the UH Foundation if a tax deduction is requested, and for gifts valued at $5,000 or more, a certified appraisal of the gift is mandatory and the appraisal value must be the same value as on the IRS Form #8283.

  • Gifts valued under $250

    1. UH Hilo requires notification of donations under $250 which must be communicated via the required form with appropriate signatures.
    2. Forward copies of the signed form as designated on the form and the original to the Vice Chancellor for Administrative Affairs.
    3. Note: UH Foundation does not record gifts in kind valued at less than $250.

If you have any questions, please contact the Vice Chancellor for Administrative Affairs Office at 808-932-7650 or the UH Development Office at 808-932-7705.