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UNO Accounting Services
Accounting Services


Questions regarding gifts should be directed to Deb Wilcox, Accountant, Controller's Office, Eppley 208, 402.554.2738.

UNO Gift Procedures
Normally gifts for the benefit of UNO programs are received via the University of Nebraska Foundation. Occasionally, monetary donations are directly given to the University of Nebraska at Omaha. These gifts should be taken to Deb Wilcox, on a timely basis to be deposited in a Restricted WBS Element. Checks of $500 or more should be deposited within 24 hours of receipt.

Deposit receipts and the original checks and/or cash should be sent to Deb Wilcox. They will be reported to the Board of Regents and deposits will be forwarded to Cashiering.

Deb Wilcox should be notified of all property and service donations given directly to UNO. Please contact her via email or by phone at 402.554.2738. This notification should include documentation from the donor regarding the gift and the fair-market-value of the gift determined by the UNO department receiving the gift.

University departments should send thank you letters for all gifts received directly by UNO. If a gift of cash or property is $250 or more, IRS substantiation documentation must be sent to the donor. Copies of the letters, including the IRS substantiation documentation, must be sent to Business & Finance, Eppley 209, for all gifts of cash or property of $250 or more. A copy of the guidelines can be found below. If you need further assistance in meeting the substantiation requirements, please contact Business & Finance at 402.554.2322.

UNO Alumni Association and University Foundation Gift Procedures
Direct Payments:
Gifts held at the UNO Alumni Association or the University Foundation can be spent directly from the Alumni Association or the Foundation as long as the expenditures could not have been processed through the University. Direct payments are specifically not allowed for salary and wage compensation to UNO employees, equipment ($5,000 or more), or tuition or scholarships. Alumni Association Withdrawl request forms and Foundation Request for Payment forms should be completed for direct expenditures. These forms should be sent to Drew Nielsen, Eppley 209.

Transfers to UNO:
A Restricted UNO WBS Element can also be established for any gifts from the Alumni Association or Foundation. A Restricted WBS Element must be used to pay salary, equipment and scholarships. Please contact Deb Wilcox via email or at 402.554.2738, to establish a new WBS Element for these funds. Scholarships must be coordinated with UNO's Financial Aid Department. The Controller's Office will request funds for all scholarships. Foundation Request for Transfer forms should be signed by the individual who has signature of approval authority and the original form should be forwarded to Deb Wilcox, Eppley 208. Alumni Association Withdrawal Request forms should be completed by the department and the original form sent to Drew Nielsen, Eppley 209.

Board of Regents Policies 6.6.6 and 6.6.7 dicuss the proper handling (Acknowledgement to Donors; Depositing of funds, Reporting to the Board of Regents; etc) of gifts, grants and bequests made directly to UNO or to the University of Nebraska Foundation on behalf of UNO.

University of Nebraska Guidelines Regarding Substantiation of Gifts (Rev. Sept . 1994)

Revenue GL Accounts for Gifts
The G/L Accounts to be used for recording restricted donations given to UNO are as follows:

464120 Restricted Donations - Alumni Association
464130 Restricted Donations - University of Nebraska Foundation
464140 Restricted Donations - Individuals
464150 Restricted Donations - Organizations
464160 Restricted Donations - Industries
464170 Restricted Donations - Endowments

UNF Endowment and Purpose Codes