2205 Gifts of Service

Document purpose

effective

July, 2003

revised

August, 2012

Reviewed

May, 2021

Responsible Office

Treasurer

Approval

Treasurer

Policy

It is the University of Pennsylvania policy not to accept gifts of service. This policy averts the University from any conflicts of interest and no exceptions are granted. 

US Treasury Regulation 1.170A Charitable, etc. contribution and gifts; allowance of deduction. 

(g) Contributions of services. No deduction is allowable under section 170 for a contribution of services.