• Donations PDF Donations (PDF)


    Topic: Donations

    Reference or Contact:          Campus Administrator/Chief Financial Officer/Superintendent/Treasury


    All donations to the Lubbock Independent School District shall be in accordance with Board Policy CDC (Legal) and CDC (Local).  The Campus Administrator, Chief Financial Officer and/or Superintendent shall examine and evaluate offers of a gift to the District and may recommend acceptance of the gift when it:

    1. Has a purpose consistent with District purposes
    2. Places no restrictions on the school program
    3. Does not require the endorsement of a business product
    4. Does not conflict with policies or actions of the Board or public law
    5. Does not require extensive District maintenance

    An Approval of Donation Form, located on the Finance website, must accompany all donations.  The donor shall complete the top portion of the form.  The required district official(s) will approve the donation with their signature based on the assessed value of the gift.  Donations with a value of:

    • Under $500 require a Principal/Administrator’s approval signature
    • $500 - $9,999.99 require the above and the Chief Financial Officer’s approval signature
    • $10,000 or more require the above and the Superintendent’s approval signature

    The campus office will complete the bottom portion of the form and forward a copy to any LISD department that may be impacted by the donation.  For instance: 

    • The Facility Department shall be contacted regarding any donation that would be a temporary or permanent alteration, modification or addition to any District facility prior to the acceptance of such donation or gift.
    • The Technology Department shall be contacted prior to the acceptance of any technology related donation or gift.
    • The Athletic Department shall be contacted prior to the acceptance of any athletic related donation or gift.
    • The Purchasing & Contract Services Department shall be contacted regarding any asset or donation to purchase an asset that will have an assessed value of $5,000 or more. See Fixed Assets procedure for additional information on issuing a “Fixed Asset Tag Number.”
    • The Activity Fund Supervisor, located at Central Office in the Finance Department, shall be contacted regarding any LISD campus or student activity donation or gift that has a donor specific purpose or restriction.

    The completed Approval of Donation Form shall be retained at the campus and only forwarded to the Chief Financial Officer if the value of the donation is more than $500.  Acceptance of monetary donations or gifts shall follow the Cash Management/Collection Procedures.  This would include the use of the Tabulation of Monies Collected Form when collecting monies for a singular purpose.  All documentation regarding donations shall be subject to audit.

    Please note, contributions made directly to various parent or community organizations, such as Parent Teacher Organizations (PTOs) and Booster Clubs, are not contributions to the District.  Since these type of organizations are separate entities from the District, the District’s tax-exempt status does not apply to these organizations.  Therefore, an Approval of Donation Form shall not be issued for contribution made directly to these organizations.  Only when donations are made directly to the District will an Approval of Donation Form be issued and the District’s tax-exempt status applied.