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• Office of the Controller

Donations to Other Charitable Organizations

The University is classified by the IRS as a tax-exempt charitable organization. As such, donations made by the University to other charitable organizations (with the exception of memorial gifts) should be done only under extraordinary circumstances.

Payments to such organizations must include documentation explaining the nature of the donation, the relationship to Brown University, and a copy of the organization's 501(c)3 certificate. All such payment requests must be approved at the senior officer level.

If a guest speaker requests his or her fee be given to a charitable organization, include the orgnaization's 501(c)3 certificate along with the check rtequest and guest speaker agreement.