Policy 3109 – Matching Gifts

Effective Date: 8/26/2000

Responsible Office: Vice President for University Advancement

Legal credit for a matching gift is credited to the company making the gift to match
that of an employee or associate. “Matching” credit is given to the individual whose
gift generated the matching gift.

Matching gifts are allocated in accordance with the company’s policies, usually to
the same fund as was the initial gift from the individual. If the company specifies
that the matching gift must be unrestricted, the Foundation Board then allocates the
matching gift to the same designation as the donor’s original gift.