Contributions or Donations

The University will not reimburse employees for contributions or donations made to another organization.

Columbia University is a not-for-profit, tax-exempt institution, categorized by the Internal Revenue Service as a 501(c)(3) organization. The IRS does permit contributions from one 501(c)(3) to another 501(c)(3), but not to other types of legal entities. Any contribution to a 501(c)(3) organization, however, must be related to the mission of Columbia University.  If an employee is requesting reimbursement for a contribution, an exception must be requested and must be approved by the President, the Provost, a Dean or Vice President, or Associate Dean/Senior Financial Officer.   The approver must evaluate whether the organization that is receiving money from Columbia is fair and appropriate.  Contributions may not be given to religious or political organizations.

When processing payments for contributions or donations, the receiving organization must demonstrate possession of a 501(c)(3) certificate and have written approval by the President, the Provost, a Dean or Vice President, or Associate Dean/Senior Financial Officer.