Foreign Gifts and Contracts Guidance

FGC User Guide

FGC User Guide (1.1MB)

Reporting Requirements

UF is required by both state and federal law to report gifts received from or contracts entered into with foreign sources. This page offers detailed information about these legal requirements.

Requirements	Higher Education Act Section 117 (Federal)	Florida Statutes Section 1010.25 (State)
Type of Transaction Reported	Gifts and contracts received from a foreign source, including its subsidiaries and affiliates (i.e., money, property, or services flowing into the university). For more detailed descriptions, see EXAMPLES OF ITEMS TO REPORT, below.	Gifts and contracts received from a foreign source, including its subsidiaries and affiliates (i.e., money, property, or services flowing into the university). For more detailed descriptions, see EXAMPLES OF ITEMS TO REPORT, below. Purchases UF makes from foreign countries of concern (i.e., money, property, or services flowing out of the university). For more detailed descriptions, see EXAMPLES OF ITEMS TO REPORT, below.
Value Threshold	$250,000 or more from the same foreign source in a calendar year. To determine whether this threshold is met, UF must aggregate all gifts from and contracts with a foreign source across the UF enterprise. Example: The threshold is met when a foreign source gives a $200,000 gift to the College of Education, a $5,000 gift to the College of Law, and executes a contract with the College of Medicine that is estimated to bring $45,500 in revenue to UF.	For most foreign sources: $50,000 or more from the same foreign source in a fiscal year. For foreign sources that are foreign countries of concern: $50,000 or more to or from the same foreign source in a fiscal year. To determine whether this threshold is met, UF must aggregate all gifts from and contracts with a foreign source across the UF enterprise. Example: The threshold is met when a foreign source gives a $20,000 gift to the College of Education, a $5,000 gift to the College of Law, and executes a contract with the College of Medicine that is estimated to bring $25,500 in revenue to UF.
Reporting Deadlines	Semiannually by January 31st and July 31st each year	Semiannually by January 31st and July 31st each year
Additional Requirements	None	Must submit copies of agreements for each transaction reported, redacted where applicable by law Must include an abstract for any redacted agreement Must include a Student Sponsorship Summary Form along with a sample sponsorship letter for any student sponsorship Must include a Memo explaining that there is no formal agreement associated with the gift if applicable

Definitions

Core Reporting Offices: Division of Sponsored Programs; University of Florida Foundation; UF Innovate; Bursar; Banking and Merchant Services; Disbursements; Procurement.
Contract: Any agreement for the acquisition by purchase, lease, or barter of property or services by the foreign source, for the direct benefit or use of either of the parties, and any purchase, lease, or barter of property or services from a foreign country of concern.
Foreign Country of Concern: People’s Republic of China; Russia; Iran; North Korea; Cuba; Venezuela; Syria
Foreign Source: Any of the following: (1) a foreign government, including an agency of a foreign government; (2) a legal entity, governmental or otherwise, created solely under the laws of a foreign state or states; (3) an individual who is not a citizen or a national of the United States or a trust territory or protectorate of the United States; and (4) an agent, including a subsidiary or an affiliate of a foreign legal entity, action on behalf of a foreign source.
Gift: Any gift of money or property including a grant, endowment, award, or donation of money or property of any kind. Gift also includes a conditional or an unconditional pledge of a gift or contract.
Pledge: A promise, an agreement, or an expressed intention to give a gift or contract.

Examples of Items to Report


Gifts from a foreign source	Donations of money or property of any kind (e.g., real estate, art, rare books, livestock, equipment, mortgages, copyrights, software, antiques, and other tangible property) Awards or prizes of money or property of any kind Pledges (a promise, an agreement, or an expressed intention to give a gift) Incoming scholarships Contributions involving a transfer of investments, equipment, royalty rights, or other assets or a conditional or unconditional promise to make such a transfer in the future Contributions involving the cancellation or settlement of a liability or a conditional or unconditional promise to cancel or settle it in the future

Contracts with a foreign source	Consulting service agreements Conference sponsorships Non-degree course registration fees Honorarium (if it comes to the university and not to the individual directly) Contractual commissions · Sales of software, equipment, books, or other items Material transfer agreements (i.e., contracts that govern terms and conditions for the transfer of UF’s materials to external parties with compensation) Sponsored program agreements including: Grants or contracts related to research Grants or contracts for other sponsored activity (public service, testing, training etc.) Membership agreements Clinical trial agreements Licensing agreements Testing agreements (e.g., for UF to perform testing for external parties on a proprietary product or device under a client-developed testing protocol or when entities use UF lab equipment to run tests) Memoranda of agreement, memoranda of understanding, and master service agreements, including: Institutional/academic collaborations (memorialized by memoranda of agreement, project agreements, letters of intent, letter agreements, memoranda of understanding, or any similar agreement regardless of title) Agreements involving instructional activities (e.g., corporate or executive education) Scholarship/student sponsorship agreements, including: When a private company, government, or other entity enters into an agreement with the university to sponsor tuition of any level of student and the payment is made directly to UF When foreign sources (such as international students or their families) pay for their own or their family member’s tuition, housing, and fees Scholarships for educational purposes Barter agreements - Exchanging goods or services not denominated in any currency. Goods or services received should be recognized at the fair market value. Real estate related agreements Lease agreements with third parties for space located within or on university-owned property (i.e., cellular agreements, concessionaire agreements, ground leases, office/lab space agreements, residential or retail agreements) Building access agreements Easements, right of way agreements, and right of entry agreements

Responsibilities

All units/departments/offices within the Impacted Entities identified below must semiannually report foreign gifts and contracts to UF Compliance and Ethics (UFCE) in accordance with the guidance and procedures provided in this document.

A. Impacted Entities

University of Florida
UF Direct Support Organizations
Consortium for Medical Marijuana Clinical Outcomes Research

UF Faculty Practice Plans
UF Self-Insurance Company and Healthcare Education Insurance Company
UF Health Shands, including
- Shands Teaching Hospital and Clinics, Inc. (and subsidiaries and affiliates)
- Shands Jacksonville Healthcare, Inc. (and subsidiaries and affiliates)

B. Responsible Areas and Data to Report

Core Reporting Offices	Data to Report
Division of Sponsored Programs (DSP)	Sponsored agreements (e.g., grants, contracts, MOUs, etc.) with foreign sources
University of Florida Foundation (UFF)	Gifts, donations, and pledges from foreign sources to the following entities: UFF UF Health Jax Advancement/Jax Foundation UF Health Office of Development in Gainesville Shands Southeastern Healthcare Foundation Children Medical Network Children’s Miracle Network Hospitals Jax Gator Boosters Inc. UF Alumni Association
UF Innovate	Material Transfer Agreements with foreign sources where compensation is provided Licensing income, royalties, etc. from foreign sources to the following entities: UF Innovate UF Research Foundation
Bursar’s Office	Tuition and fees paid by a foreign entity or a foreign student
Banking & Merchant Services	Wire transfers from foreign sources
Disbursements	As included in myUFMarketplace, any purchase, lease, or barter of property or services from a foreign country of concern
Procurement	P-card purchases from countries of concern
Other/Non-Core Reporting Offices	Data to Report
All Impacted Areas receiving foreign funds directly without processing the transaction through any of the core reporting offices and/or purchases that did not go through myUFMarketplace	Any transactions (gifts, contracts, and purchases) from the same foreign source including its subsidiaries and affiliates
UF Compliance and Ethics (UFCE)	Any transactions (gifts, contracts, and purchases) from the same foreign source including its subsidiaries and affiliates that alone or in aggregate, across all areas impacted, meet the applicable reporting threshold

C. Criteria for Reporting

For money flowing in

⟶

You received gifts/contracts of any amount from a foreign source, and

⟶

The gift/contract was not processed through one of the core reporting offices.

For money flowing out

⟶

You purchased goods or services from a foreign country of concern, and

⟶

You did not make the purchase through myUFMarketplace.

D. Responsibilities

Track all gifts or contracts received from any foreign source
Track goods and services purchased from foreign countries of concern
Identify subsidiaries and affiliates of foreign sources
Report all transactions to UFCE by the applicable deadline using the required spreadsheet
Provide to UFCE with the required supporting documentation for any transactions from the same foreign source when such transactions alone, or when aggregated, meet or exceed $40,000. All supporting documentation must be included in a single PDF no larger than 15 MB.
- Additional information regarding supporting documentation for the FGC report may be found in the FGC User’s Guide.
Redact agreements where required by law (redacted agreements must be submitted with an abstract)
If, after the collection period deadline, you identify a foreign gift/contract meeting the threshold of $50,000 that should have been included in a prior report, inform UFCE immediately

References:

Forms:

FAQs:

Foreign Gifts and Contracts FAQs

Foreign Gifts and Contracts Guidance

FGC User Guide

FGC User Guide (1.1MB)

Reporting Requirements

Definitions

Examples of Items to Report

Gifts from a foreign source

Contracts with a foreign source

Responsibilities

References:

Forms:

FAQs:

Resources

Campus

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