Chapter 3.74 DONATIONS

Chapter 3.74
DONATIONS

Sections:

3.74.010 Purpose, administration, and definitions.

3.74.020 Acceptance or rejection of donations.

3.74.010 Purpose, administration, and definitions.

The purpose of this chapter is to establish the city’s policy regarding donations in accordance with RCW 35.21.100 and other applicable state and federal laws.

The city manager’s office administers the donation program with the assistance of department designees, as needed, and may develop and periodically amend written procedures to implement the program, including its intake procedures, without the need for council action.

Additional regulations regarding the Sequim police department’s donation fund are contained in Chapter 3.44 SMC.

As used in this chapter, “donation” refers to any money or property, real or personal, that is donated, gifted, devised, or bequeathed, with or without restriction, to the city of Sequim, or proposed to be donated to the city of Sequim.

“Designee” means any department head, manager, or supervisor granted authority by the city manager to accept or reject donations.

“Threshold” in this chapter refers to the cutoff amount or value at which the city manager or individual designee is allowed to accept or reject a donation, usually that person’s current financial signing authority.

“Value assessment” is the method used to determine the worth of a donation. Available value assessment methods include without limitation a formal professional appraisal, a review of classified or internet ads for similar items, or the opinion of an employee with expertise. The type of item or its anticipated high value may mandate a particular method of value assessment. (Ord. 2023-002 § 1 (Exh. A); Ord. 2009-036 § 1; Ord. 2002-003 § 1)

3.74.020 Acceptance or rejection of donations.

A. Monetary Donations. The city manager or designee is authorized to accept monetary donations to the city up to the city manager threshold, and to carry out the terms of the donation if the purposes and conditions of the donation are within the powers granted by law to the city. If no terms or conditions are attached to the donation, the city may expend or use the donation for any municipal purpose. Monetary donations in an amount above the city manager threshold must be reviewed and approved by the city council.

B. Nonmonetary Donations. The city manager or designee is authorized to make at least the initial determination of the appropriateness, usefulness, and value to the city of all nonmonetary donations up to the city manager’s financial signing threshold. For nonmonetary donations above that threshold, and for all real property donations, the city manager will make recommendations to council regarding the donation and the council makes the final decision.

C. Rejection of Donation. The city manager or designee may reject a donation if such donation is not consistent with the policies, plans, or goals of the city of Sequim. The city manager must reject a donation if acceptance of the donation would be contrary to law or inconsistent with the Sequim Municipal Code. Any decision to reject a donation of real property must be reviewed and approved by the city council. (Ord. 2023-002 § 1 (Exh. A); Ord. 2009-036 § 1; Ord. 2002-003 § 2)

3.74.030 Policies and procedures.

The city manager is authorized to develop and approve policies and procedures to implement the city donation program that are consistent with this chapter without city council action. The policy should include the following procedures:

A. All donation proposals must be directed to the city manager or designee.

B. Proposed donations with a value assessment over $5,000 should be made in writing by the prospective donor. If the donation is accepted, the city will require that a written donation agreement in a form approved by the city attorney be executed and filed or recorded in the appropriate manner.

C. Donations contrary to law or the Sequim Municipal Code must be rejected. Donations inconsistent with city policies, plans, or goals should be rejected unless the city manager or designee determines that such donation is in the public interest; the city manager or designee will then present the proposed donation to the city council for acceptance or rejection.

D. Monetary donations for a specific purpose may be made. However, if the purpose to be funded by the donation involves a capital project, public art, or infrastructure, it must be reviewed and approved in advance by the director of the city department responsible for the impacted location, or for determining any design or engineering standards that must be met. The city will not adjust its capital improvement plan or other planning documents to facilitate development or construction of any project on any timeline other than the timeline approved by the city.

E. Monetary donations must be approved by the city manager or designee. Monetary donations in an amount above the city manager’s financial signing threshold must be reviewed and approved by the city council.

F. Nonmonetary donations over the city manager signing threshold, and all donations of real property, must be reviewed by the city manager who then makes recommendations to the city council. The city council makes the final decision whether to accept or reject the donation, and whether to accept or reject any specific condition imposed on the donation. Nonmonetary donations involving a capital project, public art, or infrastructure will be addressed in the same manner as set forth in subsection D of this section.

G. The city retains the right to use nonmonetary donated items as it deems appropriate, including without limitation the right to relocate or dispose of a donated item, or to renovate, demolish, or otherwise remove infrastructure, capital improvements, and public art as determined by the city council.

H. Ownership. Any donations to the city become the property of the city.

I. Tax Deductibility. Donations to the city of Sequim are considered charitable deductions pursuant to the IRS Code (26 U.S.C. Section 170(c)(1)) if the donation is made exclusively for a public purpose. It is the donor’s responsibility to consult with a tax expert before claiming a deduction based on a donation made to the city. (Ord. 2023-002 § 1 (Exh. A); Ord. 2009-036 § 1; Ord. 2002-003 § 3(Exh. A))

3.74.040 Funds and accounting.

The administrative services director is authorized and directed to establish such funds and accounting procedures as may be necessary to carry out the terms and conditions of any donation in accordance with the laws of the state of Washington and requirements of the State Auditor. (Ord. 2023-002 § 1 (Exh. A); Ord. 2022-007 § 4 (Exh. B); Ord. 2009-036 § 1; Ord. 2002-003 § 4)