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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)
A. The city is not obligated to replace any donation or improvement that is lost, stolen, damaged, or worn.
B. Except as otherwise provided in a donation agreement, the city may remove any donated improvement for reasons including, but not limited to: safety, deterioration, neglect, vandalism, or the city's inability to finance ongoing maintenance or repairs. (Ord. 42-22, 2022: Ord. 37-20, 2020: Ord. 19-12, 2012)
A. Annually, after the close of the fiscal year, the finance director shall provide a report to the council regarding donations received during the fiscal year.
B. Before a corresponding donation agreement is executed, the city council shall be informed of any donation that would require a donation agreement under the criteria provided in section 3.60.090.
C. Before a waiver is issued for a donation under section 3.60.090(E), the city council shall be informed of such proposed waiver and the reasons for the waiver issuance. (Ord. 42-22, 2022: Ord. 37-20, 2020: Ord. 19-12, 2012)