Chapter 3.45
GIFTS AND DONATIONS

Sections:

3.45.010    Authorization.

3.45.020    Establishment of fund, appropriations, and accounts.

3.45.030    Accounting procedures.

3.45.040    Donated funds not part of current expense.

3.45.050    Donation of goods and services.

3.45.060    Policy on donation of land.

3.45.070    Authorization to verify/certify donation on tax related forms.

3.45.010 Authorization.

The town clerk/treasurer is hereby authorized to accept donations for the purposes noted below to include any project that may be designated by the town council as falling within the following categories:

(1) Town center depot building improvements.

(2) Town center park beautification and improvement projects to include parking areas, grass, picnic areas and maintenance of grounds.

(3) Town center railway improvements (Great Northern and Cascade Railway) to include maintenance of track and equipment necessary for safe operation. (Ord. 443, 2013)

3.45.020 Establishment of fund, appropriations, and accounts.

The clerk/treasurer is further authorized and required to establish a fund known as the town center donation fund, and to create any necessary accounts for the receipt of donations into the above categories. In addition, the sum of $10,000 is hereby appropriated to this fund for the purpose of establishing the fund and expending any monies from herein and in no circumstance will expenditures exceed donated funds. The clerk/treasurer is further authorized to establish sub-accounts within each of these categories for projects as they arise and are so designated by the town council. (Ord. 443, 2013)

3.45.030 Accounting procedures.

The clerk/treasurer shall utilize reasonable accounting methods for the tracking of funds donated to the town for the purposes noted above. A receipt for the donation to funds shall be provided by the town clerk/treasurer. In addition, during the annual budget conference, the clerk/treasurer shall provide a summary of these accounts for the council’s review. (Ord. 443, 2013)

3.45.040 Donated funds not part of current expense.

The donated funds are not to be considered part of current expense. However, the funds may reimburse monies drawn from current expense or any other town funds if such reimbursement is approved by the town council and does not conflict with any terms associated with the donation of the funds. (Ord. 443, 2013)

3.45.050 Donation of goods and services.

It is hereby authorized the town is permitted to accept donation of goods and services to the purposes noted above. The clerk/treasurer is authorized to provide the donator with a receipt for the value of said goods and/or services as determined by fair market value. (Ord. 443, 2013)

3.45.060 Policy on donation of land.

Due to the peculiar nature of real property transactions, it is the policy of the town of Skykomish to accept any donation of real property by separate ordinance even if given for the purposes noted above. (Ord. 443, 2013)

3.45.070 Authorization to verify/certify donation on tax related forms.

Noting that there are specific forms associated with donations for tax and accounting purposes, the mayor and/or town clerk/treasurer is hereby authorized to sign such forms on behalf of the town of Skykomish when such a donation has been received. (Ord. 443, 2013)