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APPENDIX 351: FACTORS TO BE CONSIDERED IN DISTINGUISHING CONTRACTS FOR THE PURCHASE OF GOODS OR SERVICES FROM RESTRICTED GRANTS
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Following is a list of factors that may be helpful to not-for-pro t organizations in deciding how to account for the receipt of payments that might be considered as being either for the purchase of goods or services from the organization, or as restricted-purpose gifts or grants to the organization (as contemplated in par 3 of SFAS No 116) These factors can also be used by auditors in assessing the reasonableness of the client s decision Additional discussion of this distinction can be found in the instructions to IRS Form 990, lines 1a c, and in IRS Regulation 1509(a) 3(g) No one of these factors is normally determinative by itself; all relevant factors should be considered together
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Factors Whose Presence Would Indicate Payment Is for the Purchase of Goods or Services
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Factors Whose Presence Would Indicate the Payment Is a Restricted Grant for a Speci c Purpose
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Factors related to the agreement between the payor and the payee: 1 The expressed intent is for the payee to provide goods/services to the payor, or to other speci cally identi ed recipients, as determined by the payor 2 There is a speci ed time and/or place for delivery of goods/services to the payor or other recipient 3 There are provisions for economic penalties, beyond the amount of the payment, against the payee for failure to meet the terms of the agreement 4 The amount of the payment per unit is computed in a way that explicitly provides for a pro t margin for the payee 5 The total amount of the payment is based only on the quantity of items delivered 6 The tenor of the agreement is that the payor receives approximately equivalent value in return for the payment 7 The items are closely related to commercial activity regularly engaged in by the payor 8 There is substantial bene t to the payor itself from the items The expressed intent is to make a gift to the payee to advance the programs of the payee
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Time and/or place of delivery of any goods/services is largely at the discretion of the payee Any penalties are expressed in terms of required delivery of goods/services, or are limited to return of unspent amounts The payment is stated as a at amount or a xed amount per unit based only on the cost (including overhead) of providing the goods/services The payment is based on a line-item budget request, including an allowance for actual administrative costs The payor does not receive approximately equivalent value The items are related to the payee s program services The items are normally used to provide goods/services considered of social bene t to society as a whole, or to some de ned segment thereof (eg, children, persons having a disease, students), which might not otherwise have ready access to the items The government is in the role of subsidizing provision of services to the public by a nongovernmental organization
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9 If the payor is a governmental unit, the items are things the government itself has explicitly undertaken to provide to its citizens; the government has arranged for another organization to be the actual service provider
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355 APPENDIX 352 Factors Whose Presence Would Indicate Payment Is for the Purchase of Goods or Services 10 The bene ts resulting from the items are to be made available only to the payor or to persons or entities designated by the payor
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Factors Whose Presence Would Indicate the Payment Is a Restricted Grant for a Speci c Purpose The items, or the results of the activities funded by the payment, are to be made available to the general public, or to any person who requests and is quali ed to receive them Determination of speci c recipients is made by the payee Delivery is to be made to persons or entities not closely connected with the payor Revenue is related income to the payee
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11 The items are to be delivered to the payor or to other persons or entities closely connected with the payor 12 Revenue from sale of the items is considered unrelated business income (IRC Section 512) to the payee 13 In the case of sponsored research, the payor determines the plan of research and the desired outcome, and retains proprietary rights to the results 14 The payment supports applied research
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The research plan is determined by the payee; desired outcomes are expressed only in general terms (eg, to nd a cure for a disease), and the rights to the results remain with the payee or are considered in the public domain The payment supports basic research
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APPENDIX 352: FACTORS TO BE CONSIDERED IN ASSESSING WHETHER CONTRIBUTED SERVICES ARE CONSIDERED TO REQUIRE SPECIALIZED SKILLS (PER PARAGRAPH 9 OF STATEMENT OF FINANCIAL ACCOUNTING STANDARDS NO 116, ACCOUNTING FOR CONTRIBUTIONS RECEIVED )
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Following is a list of factors that may be helpful to recipients of contributed services of volunteers in assessing whether the skills utilized by the volunteers in the performance of their services are considered to be specialized within the meaning of Paragraph 9 of SFAS No 116 These factors may also aid auditors in assessing the appropriateness of the client s judgment This list of factors is not intended to be used in determining how to value or account for such services In some cases, no one of these factors is necessarily determinative by itself; all relevant factors should be considered together Eight factors whose presence is often indicative that skills are specialized : 1 Persons who regularly hold themselves out to the public as quali ed practitioners of such skills are required by law or by professional ethical standards to possess a license or other professional certi cation, or speci ed academic credentials Alternatively, if possession of such license/certi cation/credentials is optional, the person performing the services does possess such formal certi cation 2 Practitioners of such skills are required, by law or professional ethics, to have obtained a speci ed amount of technical prejob or on-the-job training, to obtain speci ed amounts of continuing professional education, a speci ed amount of practical work experience, or to complete a de ned period of apprenticeship in the particular type of work 3 Proper practice of the skills requires the individual to possess speci c artistic or creative talent and/or a body of technical knowledge not generally possessed by members of the public at large 4 Practice of the skills requires the use of technical tools or equipment The ability to properly use such tools or equipment requires training or experience not generally possessed by members of the public at large
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