grants that are sub-contracted

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I'm curious how other organizations process gifts for grants that are subcontracted. For example...



My organization receives support from the National Institutes of Health, but the money actually comes from the Emory School of Medicine (Research Administration's Office of Sponsored Programs).  And at my previous organization, we received National Endowment for the Arts funding for a program called The Big Read, but the gift actually came from Arts Midwest who partners with and manages that NEA initiative. 



On which record should the gift go,?  And which way (if any) should soft-crediting work?

Comments

  • Hi Julie,

    We don't receive many grants like this. Based on the way you worded the question, and described who the supporter is, we would place the gift under the National Institutes of Health and soft-credit Emory School of Medicine. The key is to document the decision and be consistent in entering other gifts of the same nature.



     
  • We put the pledge on the organization making
    the commitment and the pledge payment on the organization writing
    the check (applied to the original pledge).  If there is no
    pledge involved then the cash gift goes on the org making the
    payment and soft credited to the “primary” org.  In both cases
    all the gifts are linked to the Proposal that generated the
    gift.

     

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  • We actually create a pledge sometimes even if all the checks come in at the same time as the commitment.  Often a gift of 10k given 2k at a time from 5 orgs is still seen as a gift of 10k from the primary org.  Using a pledge kind of helps us "group" these gifts for lack of a better word when it comes to reporting, donor listing, etc.
  • For those that are hard crediting the primary recipient (NIH in the example's case) and soft crediting the original source, are the funds counted as philanthropy or non-philanthropic revenue?

     

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