This appendix provides excerpts from the USDA Directive that address authorized gifts, prohibited gifts, solicitation of gifts, and additional considerations. For the entire text of the USDA Directive on Acceptance of Gifts, see http://www.ocio.usda.gov/directives/files/dr/DR5200-003.htm.
A gift is a donation of something of value to the Forest Service in which nothing of value is paid or given to the donor in return. Where consistent with the Department’s gift acceptance regulations, the Forest Service may accept contributions from individuals, organizations, foundations, corporations, associations, and other entities. Donations may be in the form of cash, securities, real property (land and improvements), facilities, personal property, and services.
For gifts of personal property, including cash, the Chief of the Forest Service or the Chief’s designee may accept unconditional gifts. Conditional gifts of personal property may only be accepted by the Department’s Chief Financial Officer, or that official’s designee. Gifts of real property to the Forest Service may be accepted in accordance with procedures established in the Forest Service Manual (FSM 5420).
Consistent with federal laws and regulations restricting government conduct that is unethical, a conflict of interest, or having the appearance of a conflict of interest, the Department’s gift acceptance policy contains restrictions on acceptance of gifts in situations that would raise ethical or conflict of interest concerns.
With certain exceptions, no gift may be accepted by the Forest Service from the following sources:
If not prohibited under Section 6(b), a gift may be accepted by the Forest Service unless the gift is from any person who is engaged with the Forest Service, or the Department’s Natural Resources and Environment mission area, as a contractor or contract bidder, borrower, grantee, cooperator, lessee, permittee, or other program participant, or who is an applicant for a loan, grant, lease, or other program participation from the Forest Service.
For details on prohibited gifts, refer to Section 6, DR 5200-3.
Under Section 6c(1), gifts from sources identified under Sections 6a and 6b of DR 5200-3 may be accepted if:
For gifts accepted under the exceptions in Section 6c(1), additional restrictions apply:
Under the Department’s gift acceptance regulation, the Forest Service may solicit gifts that would not be prohibited by law. The Forest Service may not solicit gifts, however, from any source listed under Section 6, even if the gift would fall within an exception under Section 6.
There are significant restrictions on how solicitations may occur. The Forest Service may not solicit gifts through the use of direct mail appeals for monetary contributions, through direct fundraising events, through hiring of development officers, or through the conduct of any game of chance.
The department regulation also cautions agencies against soliciting multiple or duplicate gifts to create a substitute funding stream for routine operational expenses in lieu of agency appropriations.
Gifts must be documented with a gift acceptance letter from the agency to the donor. Such letters should state that gifts in no way imply an endorsement of the gift or the donor, nor impose any obligation on the part of the agency to provide anything to the donor, including data or information. The acceptance letter should not provide any estimate of the gift’s value, nor should agency officials otherwise provide the donor with an estimated value. Proper valuation of the gift for tax purposes is the donor’s responsibility.
Agencies are required to file an annual report on all gifts having a value greater than $5000 during each calendar year with the Department’s Office of Procurement and Property Management. The report must include details regarding the gift, including: date received; name and contact information of the donor; name of the accepting agency and official; name and description of the gift; estimated value of the gift; and the provision of the Department regulation under which the gift was accepted. In the alternative, agencies may simply submit copies of all gift acceptance letters to the Office of Procurement and Property Management.