HomeMy WebLinkAboutResolution_25-22_8/11/2022RESOLUTION NO. 25-22
A RESOLUTION OF THE VILLAGE COUNCIL OF THE VILLAGE OF
TEQUESTA, FLORIDA, AMENDING THE DONATION POLICY;
PROVIDING AN EFFECTIVE DATE; AND FOR OTHER PURPOSES.
WHEREAS, the Village of Tequesta appreciates donations which promote
municipal growth and enhance Village facilities, services, programs and activities; and
WHEREAS, accepting certain types of donations may be inconsistent with the
Village's policies and mission due to the nature of the donation, administrative costs, or
ethical considerations; and
WHEREAS, a Village -wide policy will be useful in determining which donations will
be consistent with the Village's mission and goals and will best foster municipal growth
and enhance Village facilities, services, programs and activities.
NOW, THEREFORE, BE IT RESOLVED BY THE VILLAGE COUNCIL OF THE
VILLAGE OF TEQUESTA, PALM BEACH COUNTY, FLORIDA, AS FOLLOWS:
Section 1: Resolution No. 25-22 is hereby officially adopted and supersedes
Resolution No. 59-19; and
Section 2: The Village Council finds and declares that the Village of Tequesta
will be benefited by the use of donations; and
Section 3: The Village Council adopts the Village of Tequesta Donation Policy,
Exhibit A, attached hereto and incorporated by reference as if fully set forth herein; and
Section 4: This Resolution shall become effective immediately upon passage.
EXHIBIT A
Approved by:
Directive Number:
Effective Date: August 1, 2022 Deleted: December 12, 2019
Jeremy Allen, Village Manager
TITLE: Village of Tequesta Donation Policy
OBJECTIVE:
The purpose of this policy is to establish rules and regulations governing the acceptance,
valuation, and recognition of all types of donations, gifts, and sponsorships from third
parties to support Village governmental activities that serve a public purpose. This policy
is intended to create practices that adequately safeguard public funds, provide for
accountability, and ensure compliance with all federal, state and local laws. This policy
is separate and distinct from the Code of Ethics for Public Officers and Employees, Part
III, Chapter 112, Florida Statutes, as well as the gift policy included in the Palm Beach
County Code of Ethics.
SCOPE/RESPONSIBILITY:
This policy applies to all Village employees, organizations, volunteers and individuals
who receive, authorize, accept, value, or record donations, gifts, or sponsorships on
behalf of The Village.
PROCEDURES:
Definitions
1. Donation or Gift— refers to a contribution made to the Village of Tequesta without
expectation of goods, services, or significant benefit in return. Donations may be
in the form of money or in -kind contributions of products, services, investment
securities, real or personal property or any combination thereof. For purposes of
this policy, the terms "donation" and "gift" shall be synonymous.
2. Donation Agreement- an agreement between the Village and the donor that details
any restrictions on a donation as well as the respective obligations of the donor
and the Village.
3. Donor— a person or other legal entity that proposes or provides a donation to the
Village.
4. Endowment — donations that are restricted to the extent that only earnings, and
not principal, may be used for a particular purpose.
5. Fundraising — any activity conducted with the intent of generating donations to the
Village. Fundraising activities may include, but are not limited to, promoting
endowment programs, program adoption or pledge drives, and contacting
individuals, companies, foundations, or other entities with a request for a donation
to the Village.
6. In -Kind — a donation provided in the form of products, goods and/or services that
do not include a monetary exchange.
7. Public Funds - defined as money, funds, and accounts, regardless of the source
from which the funds are derived, that are owned, held, or administered by the
state or any of its political subdivisions. All monies received through donations,
gifts, or sponsorships are considered public funds.
8. Sponsorship — an arrangement in which one party provides money, goods or
services in exchange for access to the commercial marketing potential associated
with the other party's activities.
9. Vendor— any person or entity who has a pending bid proposal, an offer or request
to sell goods or services, sell or lease real or personal property, or who currently
sells goods or services, or sells or leases real or personal property to the Village.
For purposes of this definition a vendor entity includes an owner, director, manager
or employee.
General Policy Statements
1. The Village welcomes donations that enhance Village services, reduce costs that
the Village would incur in the absence of the donation, or that otherwise provide a
benefit to the Village. It is the policy of the Village of Tequesta to consider all
donation requests and decide if accepting such donations is in the best interest of
the community.
2. The Village has no obligation to accept any donation proposed by a donor
3. All donations shall be in compliance with Chapter 112, Florida Statutes, as well as
Sec. 2-444, Palm Beach County Code of Ethics.
4. The collection of funds or assets associated with donations, gifts or sponsorships
will comply with the Village's cash receipting policies. The expenditure of any
Deleted: ¶
Restricted Donation — a donation where the donor
places limitations or conditions upon its use, such as
limiting the donation to a particular Village
department, location or purpose: for example —
donation for Leisure Services or the Environmental
Committee.¶
Deleted: ¶
Unrestricted Donation — a donation which does not
have any limitations or conditions placed upon its
use. Unrestricted donations are preferable to
restricted donations.¶
public funds associated with donations, gifts, or sponsorships will also comply with
the Village's purchasing policies.
5. Donations, whether in -kind, cash, or otherwise, shall be complete transfers of
ownership, rights, privileges, and/or title in or to the donated goods or services and
become exclusive property of the Village upon delivery.
6. Donations, gifts, and sponsorships shall not be directed at specific Village
employees, vendors, or brand name goods or services.
7. Donated funds shall not compensate public employees, directly or indirectly.
8. Donations or gifts shall not be accepted that advertise or depict products that are
prohibited by law for sale or use by minors, such as alcohol, tobacco, or other
substances that are known to endanger the health and well-being of minors.
9. Village employees are not permitted to accept personal payments or gratuities in
any form from a vendor or potential vendor as a precondition for purchase of any
product or service.
10.The Village shall comply with all applicable laws and regulations of the Internal
Revenue Service regarding the acceptance of donations. All costs, including initial
installation, labor and materials associated with a donation are the responsibility
of the donor, unless otherwise agreed to by the Village. Some projects may require
an endowment to ensure the longevity of the gift and to assist the Village with
future maintenance.
11. The Village reserves the right to decline donations, gifts, and sponsorships that
are deemed to have not been made with the intent of furtherance of a public
purpose.
12. The making of a donation to the Village will not provide any extra consideration to
the donating or sponsoring party in relation to any Village procurement, any
regulatory activities of the Village, or other Village business. No Village employee
or other Village official is authorized to offer any such extra consideration to a
donating party.
13. In no event shall the Village be held liable for value or tax assertions/claims by the
donor. The donor(s) agree(s) to hold the Village harmless and indemnify the
Village for any and all claims which might arise from any person, entity or
corporation, resulting from the donor's use of the Village property or right-of-way
for installation purposes, or arising from the donor's performance or
improvement/item donated pursuant to this policy.
3
14. The Village does not provide legal, accounting, tax or other such advice to donors.
Each donor is ultimately responsible for ensuring that the donor's proposed
donation meets and furthers the donor's charitable, financial and estate planning
goals. As such, each donor is encouraged to meet with a professional advisor
before making any donation to the Village.
Process
1. Types of Donations: Donations may be received in the form of cash, financial
securities, real or personal property. Donations may be restricted or unrestricted.
2. Who May Accept Donations: Donations of $5,000 or less may be accepted by the
Village Manager. All donations exceeding $5,000 must be brought before the
Village Council for approval and acceptance. All donations other than real property
may be evaluated and accepted by the following persons or bodies ("authorized
person") based on the value and nature of the donation — as follows. -
Description of Donation
Authorized Person
Donations of $5,000 or less
Village Manager
ponations greater than $5,000
Village Council
Anonymous donations
Village Council
_ _ .....................:
3. For Donations greater than $5,000 a memo/letter detailing the intended purpose
for using these funds must be submitted by the donating party to the Village
Manager. As necessary, the Village may develop a review team to consider the
proposal. In certain instances, the appropriate Advisory Board or the Village
Council may be involved in the review process. The following guiding principles
will be considered when evaluating a donation:
• appropriate and safe location for placement, easements, utilities,
existing structures;
• durability, high -quality materials, longevity, conformity with Village's
architectural standards;
• liability, safety;
• future or ongoing maintenance, budget impact;
• future site development plans;
• natural environment;
• accessibility, usefulness; and/or
• overall public acceptance/approval.
Deleted: Unrestricted d
Deleted: restrict7dona7tionsceeding $500,
unrestricted
Deleted: Unrestricted d
Deleted: Unrestricted d
Deleted: Restricted donations of $500 or less
Deleted: A
Deleted: Donation Proposal Application
4. Depending on the nature of the donation, the Village may request supplemental
information.
5. Before acceptance of a donation valued at more than $5,000, the respective
obligations of the donor and the Village shall be set forth in a donation agreement.
6. The Village Manager may accept or decline any donation in the Village Manager's
sole discretion or may choose to request Village Council consideration of any
donation.
7. Because the Village is prohibited from investing in equities and manv de t
ecuritie donations of publicly traded equity and debt securities, will b
immediately sold upon receipt in the Village's designated brokerage account. The
sales proceeds are then transferred from the Village's brokerage account to its
depository bank account.
8. For gifts of property that require an independent qualified appraisal, Internal
Revenue Service regulations require the following to be included in the appraisal:
• Full description of the property.
• The physical condition of any tangible property.
• Date (or expected date) of contribution.
• List how the property will be used by the Village
• Name, address, and taxpayer identification number of the appraiser.
• Qualifications of the qualified appraiser.
• A statement that the appraisal was prepared for income tax
purposes.
• Date (or dates) property was valued.
• The appraised fair market value (one figure, not a range) on the date
(or expected date) of the contribution.
• Method of valuation (income approach, comparable sales or market
data approach, replacement cost less depreciation, etc.)
• The specific basis for the evaluation
• Name, address, taxpayer identification number of the donor
• Manner and date of acquisition and cost basis
• Name, address and tax ID number of donee (Village of Tequesta)
9. For donations of real property, the following information shall be submitted for
consideration to the Village Council through the office of the Village Manager:
a. the appraised value of the donation;
Deleted: restricted donation valued at more than
$500 or an unrestricted
Commented [J52]: I revised this section because I
thought the reason why we would sell immediately would
`e good for donors to know.
Deleted: For
Deleted:, once the Village has been notified,
donations of publicly -traded equity and debt
securities
b. any expenditure or maintenance obligations for the Village associated with the
donation;
c. whether any encumbrances or liens exist on the real property through the
review of a preliminary title report;
d. potential liabilities associated with the donation, such as hazardous conditions
or environmental concerns, or whether an environmental audit is necessary to
determine whether the property contains any hazardous material or has been
used in a manner prohibited by environmental laws;
e. whether the donation has any special restrictions, and if so, if those restrictions
are acceptable to the Village Council;
f. any recommendations for conditions of acceptance.
10.Once the proposal is reviewed, Village staff will respond to the applicant if the
donation was accepted or with the reasons the donation was rejected.
11.All costs, including initial installation, labor and materials are the responsibility of
the donor unless the Village agrees otherwise. Some projects may require an
endowment to ensure the longevity of the gift and to assist the Village with future
maintenance. In special situations, such as when the donor is allowed to hire a
contractor, a memorandum of understanding or a project agreement may be
required. A contingency fund may also be required to cover necessary change
orders and overruns associated with the project. Remaining contingency funds will
be applied to the endowment fund for future maintenance costs or returned to the
donor pursuant to the pertinent project agreement.
12. Unless specifically agreed to in writing, the Village may, at any future date, elect in
its sole discretion to remove or relocate the donation (donated property). No
permanent right, title, or interest of any kind shall vest in the donor's behalf by
virtue of donation acceptance.
13.All donations will receive appropriate recognition as determined by the Village
Manager or Village Council at the time the donation is accepted.
14. The Village Manager shall prepare a monthly report to the Village Council notifying
the Council of all donations accepted since the previous report, including the form
of the donation, restrictions on its use, its approximate value, and the name of the
donor.
Page 4: [1] Deleted Jeffery Snyder
Restricted donations of $500 or less
Restricted donations greater than $;
7/27/2022 3:03:00 PM
Village Manager
Village Council
RESOLUTION
Date
25-22 08/11 /2022
Motion Council Member Frank D'Ambra Second Council Member Laurie Brandon
Mayor Molly Young
Vice -Mayor Kyle Stone
Council Member Laurie Brandon
Council Member Frank D'Ambra
Council Member Aaron Johnson
FOR
AGAINST
ABSENT
CONFLICT
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The Mayor thereupon declared the Resolution duly passed and adopted.
MAYOR OF TEQUESTA:
Molly Young
ATTEST:
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SEAL
INCORPORATED
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Lori McWilliams, MMC
Village Clerk