CC RESOLUTION 4692RESOLUTION NO. 4692
A RESOLUTION ESTABLISHING POLICIES AND PROCEDURES FOR
ACCEPTING CONTRIBUTIONS, DONATIONS, GIFTS, BEQUESTS, AND
DEVISES FOR PUBLIC PURPOSES.
The City Council of the City of El Segundo does hereby resolve as follows:
SECTION 1: The City Council finds and declares as follows:
A. Community members seeking to improve the City's services, contribute to the
construction of important public facilities, or otherwise seeking to enhance the
City frequently seek to make contributions, donations, gifts, bequests, or devises
(collectively, "donations ") to the City;
B. A review of the City's documents show that there are no existing policies for
accepting such generous donations;
C. It is in the public interest for the City to establish policies for accepting donations
so that persons making such donations may take appropriate tax deductions, the
City uses donations for the purpose for which they were intended, and so the
City's administration has clear direction regarding what kinds of donations should
be accepted;
D. The City Council, or its designee, may accept or reject any donation for any
public purpose. In doing so, the City may keep or dispose such donations or use
them in the manner required by the donor;
E. Unless otherwise specified by the donor, the City may use donations in any
manner it chooses to promote the public interest;
F. Contributions to the City may be tax deductible as a charitable contribution if the
donation is made exclusively for a public purpose (26 U.S.C. § 170(c)(1)). For
example, without limitation, art education is a legitimate public purpose
(Government Code § 15813).
SECTION 2: Definitions. Unless the contrary is stated or clearly appears from the context, the
following definitions will govern the construction of the words and phrases used in this chapter.
A. "City manager" means the city manager or designee;
B. "Donation" means a contribution, donation, gift, bequest or devise of personal or
real property, but not personal services. Donations may be solicited or unsolicited
by the City;
C. "Donor" means a person, including a corporate entity, making a donation to the
City for a public purpose.
D. "Plaque" means a commemorative or identifying inscribed tablet made out of
metal with dimensions not greater than three (3) inches in height; five (5) inches
in width; and one -half (1/2) inch thick.
SECTION 3: Authority. Pursuant to Government Code § 37354, the city manager is authorized
to accept donations in accordance with this Resolution and with applicable administrative
policies and procedures that may be promulgated by the city manager.
SECTION 4: Donations. The City will accept the following donations:
A. Pecuniary donations. Pecuniary donations of any value.
B. Property donations. Donations consisting of real or personal property must have
a fair market value of at least fifty dollars ($50) except those items that may have
historical value as determined by the city manager or donations to the Recreation
and Parks Department submitted as set forth in this Resolution.
C. Donations valued over $25,000. The City Council will accept donations with a
value estimated at $25,000 or greater based upon a recommendation from the city
manager.
SECTION 5: Use of Donations. Pursuant to Government Code § 37355, the city manager may
direct the use of donations unless a donor designated a donation for a particular use. If a
donation must be used for a particular use, the city manager must ensure that the City uses the
donations in the manner required by the donor.
SECTION 6: Property donations — Recreation and Parks Department. The Recreation and
Parks Department may, at the discretion of the Recreation and Parks Director
( "Director'), accept the following:
A. Park benches approved by the Director and paid for by the donor;
B. Trees approved by the Director and paid for by the donor;
C. Drinking fountains approved by the Director and paid for by the donor;
D. Plaques approved by the Director and paid for by the donor. The Director may
establish guidelines for the messages contained in such plaques.
SECTION 7: Charitable Contribution. Pursuant to 26 U.S.C. § 170(c)(1), donations made to
the City may be tax deductible if made for a public purpose. Upon accepting a donation, the city
manager will provide donors with a written statement that includes the following information in
accordance with Internal Revenue Code § 1.170A -13 :
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A. Name of donor;
B. Value or amount of donation;
C. Date of receipt;
D. For personal or real property, the location of property;
E. Use of property by the City;
F. Whether the property is being used for exclusively public purposes; and
G. That the City accepted the donation.
SECTION 8: Recordv. The city manager must keep regular logs showing what donations were
accepted by the City and maintain such records for public inspection for a period of time in
compliance with state law and the city's records retention schedule.
SECTION 9: This Resolution will become effective immediately upon adoption and will
remain effective unless superseded or repealed.
PASSED AND ADOPTED this 16 day of _ November , 2010.
Eric Busch, Mayor
APPROV D AS4.0 FgRM:
Mark D. Hensley, C't Attorney
r,
K 1 H. Berger,
Assistant City Attomr y
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ATTEST:
Cindy ortese ', CAY C1