• Column A – “Reporting Unit”
  • Include your unit’s name.
• Column B – “Internal Tracking Number/Identifier”
  • Include, if applicable, any internal tracking numbers or identifiers for the transaction and / or the gift or contract. If there is no internal tracking number, enter “N/A”; do not leave the column blank.
• Column C – “Gift/Contract”
  • Include whether the payment from a foreign source relates to a gift or a contract. A gift is defined as “any gift of money or property.” A contract is defined as “any agreement for the acquisition by purchase, lease, or barter of property or services by the foreign source, for the direct benefit or use of either of the parties.” Grants that fund research projects and tuition payments should be listed as contracts.
• Column D – “Name of Giftor or Counterparty”
  • Provide the name of the donor or counterparty exactly as it appears in the system of record. If the gift or contract is with a party or agent acting on behalf of a foreign source, include the name of the foreign source in Column D and identify the party or agent in Column K – Notes. For anonymous gifts, if the university knows the name of the donor, include the donor’s real name in Column D and note that the donor has requested anonymity in Column K—Notes.
• Column E – “Amount”
  • Include the amount in accordance with the following instructions:

a. Gifts: enter the amount actually received by UNLV, or, for an “in-kind” gift, enter “IN-KIND”.

b. Convert all amounts to USD based on the conversion rate for the day the gift was received or the contract was executed. You should use a historical conversion rate calculator (e.g. https://fxtop.com/en/historical-currency-converter.php.).

c. Contract:

i. In general, the amount is the total amount a counterparty is obligated to pay under a contract (accordingly, for a multi-year contract, the amount is the total amount UNLV is set to receive under the life of the agreement).

ii. If a contract is a contingent contract (e.g. a contract where the total dollar amount due to the UNLV is not stated in the contract, such as a volume-based contract), enter the estimated total amount UNLV will receive over the life of the contract. In addition, please state in the Notes that the contract is “Contingent,” and include a description of the payment terms.

iii. If a contract has pass-through costs, include any guaranteed payments in the aggregate amount (e.g. an executive education program where a foreign source will pay UNLV $500,000 to operate a program and will provide $70,000 to arrange for lodging and meals should be reported as a $570,000 contract).

iv. For in-kind contracts, insert “IN-KIND.”

v. For contracts with no monetary value (e.g., non-disclosure agreements, data sharing agreements, material transfer agreements), input $0.

• Column F – “Date Received” (Gifts Only): 
  • For a gift, the date received is the date UNLV actually received the money or property. Use the format MM/DD/YYYY.
• Column G – “Start Date” (Contracts Only)
  • For a contract, the start date is the first date of the period of performance, which may be recorded as the effective date. For tuition contracts, the start date is the start date of classes for the applicable semester. Please use the format MM/DD/YYYY.
• Column H – “End Date” (Contracts Only): 
  • For a contract, the end date is the last date of the period of performance. For tuition contracts, the end date is the last date of classes for the applicable semester.
• Column I – “Country”
  • “Country” refers to the country of the foreign source. If the foreign source is an entity, the country is the country of incorporation (if known) or the country of the entity’s principal place of business/address. If the foreign source is an individual, the country is the individual’s country of citizenship (if known) or the country of the individual’s principal residence/address. If the counterparty is a U.S. entity acting as an agent on behalf of a foreign source, please input the country of the foreign source.
• Column J – “Address”
  • “Address” refers to the address of the principal residence or the principal place of business for the foreign source.
• Column K – “Notes”
  • Include any notes that capture any additional information that might be important. Examples of useful notes include:
    • Note if a contract was subsequently amended and the terms of that amendment.
    • If the payment structure for the gift or contract has unique terms, please so indicate (e.g. royalties, per unit fees, pass through costs, etc.).
    • Note if a gift is from an anonymous donor.

Any gift of money or property received by the university. Pledges and gift agreements are not considered gifts.

• Gift type (unrestricted, restricted, or conditional)
  • Restricted or conditional gifts are those that include provisions such as:
    • the employment, assignment, or termination of faculty;
    • the establishment of departments, centers, research or lecture programs, or new faculty positions;
    • the selection or admission of students; or
    • the award of grants, loans, scholarships, fellowships, or other forms of financial aid restricted to students of a specified country, religion, sex, ethnic origin, or political opinion.
• Name of giftor or counterparty
• Amount of the gift
  • Identify the amount actually paid (i.e., pledges for future payments do not count) or the value of an in-kind piece of property or good.
  • We only count gift amounts that have been received. If a donor has made a five-year pledge of $1,000,000 total, the amount will only be reported for the amount received with the initial pledge, which would be $200,000.
  • For gifts of in-kind property, the fair market value of the property at the time of the gift should be used for the report.
• Date received
• Country of giftor or counterparty
  • For an entity, the country of origin is the country in which the principal place of business is located.
  • For an individual, the country of origin is the country of citizenship (if known), otherwise it is the country in which the individual’s principal residence is located.
• Address of giftor or counterparty
  • For entities, the address is the address of the principal place of business.
  • For individuals, the address is the primary residential address if known, or the preferred address for the system of record.
  • Addresses may be found in the contract or gift agreement itself. If not, your unit may have to conduct an Internet search to determine the appropriate address.

Payments to the university in exchange for goods and services (money-in contracts).

• Contract type (unrestricted, restricted, or conditional)
  • Restricted or conditional contracts are those that include provisions such as:
    • the employment, assignment, or termination of faculty;
    • the establishment of departments, centers, research or lecture programs, or new faculty positions;
    • the selection or admission of students; or
    • the award of grants, loans, scholarships, fellowships, or other forms of financial aid restricted to students of a specified country, religion, sex, ethnic origin, or political opinion.
• Start date
• End date
• Country of giftor or counterparty
  • For an entity, the country of origin is the country in which the principal place of business is located.
  • For an individual, the country of origin is the country of citizenship (if known), otherwise it is the country in which the individual’s principal residence is located.
• Address of giftor or counterparty
  • For entities, the address is the address of the principal place of business.
  • For individuals, the address is the primary residential address if known, or the preferred address for the system of record.
  • Addresses may be found in the contract or gift agreement itself. If not, your unit may have to conduct an Internet search to determine the appropriate address.