Cash gifts: Cash and checks should be given to the Development Office with all supporting materials and a memo specifying the foundation fund for which the gift is given. If possible, checks should be written to "CCS Foundation," and the appropriate fund listed on the lower left-hand corner of the check. The Development Office will apply the gift to the specified fund and will issue a receipt and a note of thanks to the donor. Receipts for cash from a group of people will be sent to the appropriate department.

The Development Office will inform a fund administrator of the fund's balance. Fund balance requests may be made by phone.

Non-cash gifts: All non-cash gifts must be reported to the Development Office to ensure accurate record keeping and proper acknowledgment of the gift. Prior to receiving the gift, the district CEO, director of development, college president or executive vice president should evaluate the purpose of the prospective gift for consistency with the stated goals, objectives and educational philosophy of CCS. Gift offers of computer or word processing equipment should be reported to the district Information Systems Office for evaluation.

A report of non-cash gifts should be completed at the time the gift is received. (Forms are available in the Development Office.) The form should be signed by the donor and the dean or department head of the program receiving the gift. The donor should assign a value to the gift; CCS personnel should not assign a value for donated equipment or materials. The donor must accept responsibility for proof of value for tax purposes. Gifts with a claimed value of $5,000 or more must be accompanied by official appraisals from qualified, disinterested third-party appraisers if the donor intends to claim the contribution as a tax deduction.