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A. Salt Lake City encourages donations from individuals and entities that support programs and services the city provides to the public. The city shall evaluate whether to accept a proposed donation based on the provisions of this chapter and pertinent city policies and procedures. The city shall have sole discretion to determine whether to accept or decline a proposed donation. The intent of the city is to help donors reach their intended goals while at the same time taking action consistent with the mission, goals, plans, resources, and limitations of the city as a whole.
B. A person who wishes to make a donation is encouraged to contact the recipient city department to discuss the proposed donation and the process for review and acceptance thereof.
C. Subject to the provisions of this chapter and in compliance with any applicable law, the city may accept a donation for the purpose of providing an improvement on city property, including an improvement constructed with volunteer labor. Any improvement shall be completed in conformance with applicable city policy and ordinances, development requirements, and other adopted standards.
D. A donation may be used for any public purpose, subject to the provisions of this chapter and any applicable donation agreement. If it becomes impossible or impractical to administer the donation in accordance with the wishes of the donor, an alternate purpose, which most closely aligns with the donor's intent, will be determined by the city.
E. If applicable, naming of donated property must conform to the city's naming policies.
F. This chapter shall not be construed to create any right for an individual or organization to make an improvement on city property.
G. The mayor, or the mayor's designee, in consultation with the finance department, is authorized to establish policies and procedures related to donations that are consistent with this chapter. (Ord. 42-22, 2022: Ord. 37-20, 2020: Ord. 19-12, 2012)
A. Donations of money, a cash equivalent and/or a negotiable security may be accepted by the mayor or the mayor's designee in consultation with the finance department. A donation of a negotiable security may be accepted when in the judgment of the mayor or the mayor's designee, in consultation with the finance department, the proposed donation is in accordance with applicable law and the proposed donation is either:
1. Not subject to conditions or specifications; or
2. Subject to conditions or specifications approved pursuant to applicable provisions of this chapter.
B. A negotiable security may be held or sold at a marketable rate and the proceeds of such sale used consistent with any donor conditions or specifications and, if there are no such conditions or specifications, in accordance with subsection C of this section or any other applicable provisions of this chapter.
C. A donation of money, a cash equivalent, or proceeds of the sale of a negotiable security shall be delivered to the finance department and deposited in a fund or account designated by the finance director or the director's designee. (Ord. 42-22, 2022: Ord. 37-20, 2020: Ord. 19-12, 2012)
A. Except as otherwise provided in subsection B of this section, the mayor, or the mayor's designee, in consultation with the finance department, may accept a donation of real property that:
1. Is consistent with the policy and objectives of any applicable master plan;
2. Is free of any mortgage or liens against the property;
3. Does not create an unfunded financial liability for the city;
4. Does not have any hazardous waste or condition that would cause the city to become a potentially responsible party as provided in the comprehensive environmental response compensation and liability act of 1980, as amended;
5. Will be transferred to the city in conformity with applicable city ordinances and policies; and
6. Is located within the city, the city's annexation policy area, or the city's watershed protection area.
B. If the requirements of subsection A of this section cannot be met, the mayor, or the mayor's designee, in consultation with the finance department, may recommend to the city council that the real property donation nevertheless be accepted, subject to any conditions the mayor, or the mayor's designee, deems prudent. The city council shall thereafter determine whether to accept or reject the proposed donation. (Ord. 42-22, 2022: Ord. 37-20, 2020: Ord. 19-12, 2012)
A. Except as set forth in subsection E, the city shall not accept a donation of money, a cash equivalent, or a negotiable security having a value of one-hundred thousand dollars ($100,000) or more unless the donor enters into a donation agreement. The city also has the discretion to require the execution of a donation agreement between the donor and the city before accepting a donation of money, a cash equivalent, or a negotiable security having a value of less than one-hundred thousand dollars ($100,000). Any donation agreement cannot take effect unless it is first approved by the city attorney or the city attorney's designee.
B. Except as set forth in subsection E, the city shall not accept an in-kind donation having a value of fifty thousand dollars ($50,000) or more unless the donor enters into a donation agreement. The city also has the discretion to require the execution of a donation agreement between the donor and the city before accepting an in-kind donation having a value of less than fifty thousand dollars ($50,000). Any donation agreement cannot take effect unless it is first approved by the city attorney or the city attorney's designee.
C. Except as set forth in subsection E, the city shall not accept a donation of real property unless the donor enters into a donation agreement. Any donation agreement cannot take effect unless it is first approved by the city attorney or the city attorney's designee.
D. The city may enter into a donation agreement with a donor that provides a framework under which the donor may make, under the agreement, multiple donations to the city over a specified period of time. Such agreement does not need to identify the total number of donations to be made and does not need to identify each donation with specificity. However, the parameters and the framework the city and the donor will use to identify and approve each separate donation must be set out in the agreement. Any agreement providing for multiple donations over a specified period of time cannot take effect unless it is first approved by the city attorney or the city attorney's designee.
E. The mayor, city attorney, and finance department director, or their respective designees, with cause specified in writing, may jointly waive any of the requirements of this section with respect to a particular donation. (Ord. 42-22, 2022: Ord. 37-20, 2020: Ord. 19-12, 2012)
When required by applicable law or internal revenue service regulations, the finance department shall provide a letter to each donor that formally acknowledges the donation. The letter must include a statement that because the city is subject to the provisions of the government records access and management act, the city cannot guarantee anonymity of a donor. (Ord. 42-22, 2022: Ord. 37-20, 2020: Ord. 19-12, 2012)
The city shall make no representation or guarantee as to the tax implications of any donation made to the city. Information provided by the city, its officials, employees, or agents in connection with a donation is not intended to be a substitute for professional advice. Each donor is responsible for documenting the value of the donation for tax purposes. (Ord. 42-22, 2022: Ord. 37-20, 2020: Ord. 19-12, 2012)
Any excess funds for which the donor has not provided a specific disposition in the donation agreement shall be transferred to a city fund pursuant to the city's budget process upon the earlier of either:
A. The expiration of five (5) years after the date the city took possession of the donation; or
B. The city's fulfillment of the purpose of the donation. (Ord. 42-22, 2022: Ord. 37-20, 2020: Ord. 19-12, 2012)
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