7-1004: Donation Policy

Purpose

This policy is to establish a consistent framework for accepting donations to Sacramento County (County), ensuring transparency, accountability, and alignment with a public purpose.

Authority

• Government Code Section 25354, 25355, and 25356
• Resolution No. 2026-0314

Scope

This policy applies to all County departments, programs, and employees involved in soliciting, receiving or managing donations, including monetary gifts, in-kind contributions, and non-cash assets. 

This policy does not cover department volunteer programs wherein the only donation received by the department is the time or services of the donor.

Policy

The County may solicit and accept donations made to or on behalf of the County in accordance with the following authorities:

Department Heads and Deputy County Executives

Department Heads and Deputy County Executives are authorized to accept donations of up to $10,000 per donor made to or on behalf of the County for their respective department per calendar year without prior Board of Supervisors (Board) approval.

The County Executive

The County Executive is authorized to accept any donation on behalf of the County that does not exceed $100,000. 

Donations that exceed $100,000 may be conditionally accepted by the County Executive and are subject to Board approval. The County Executive shall promptly report any conditional acceptance to the Board for approval or rejection.

The County Executive may, at their discretion, refer any proposed donation with a restricted purpose to the Board of Supervisors for determination of whether the donation should be accepted. Department Heads may request the County Executive to authorize acceptance of donations that exceed their individual authority, so long as the donation doesn’t exceed $100,000 requiring Board approval.

Departments that solicit (rather than simply receive) donations must evaluate the public perception involved, judiciously evaluate any public resources to be used for this purpose, and any solicitation must only be for existing County programs serving the public.

Reporting Requirements

The County Executive shall provide a quarterly report to the Board of any Donations accepted above $10,000 including the source and value of the gift.

Donations

Monetary Donations: Accepted by cash, check, or cash equivalent and must be deposited into designated County accounts.

In-Kind Donations (e.g., goods, equipment): To the extent the value of a goods or equipment donation is not readily determinable, the donation must be reviewed by the Director of Finance for valuation in accordance with this policy. 

Non-Cash Assets (e.g., stocks): May be accepted. The Director of Finance should determine whether the donation should remain intact or if the donation should be liquidated upon receipt.

Land and Real Property Donations

Only the County Executive or their designee may accept donations for land or real property regardless of value. 

Donations of land or real property must be evaluated by the County Executive or their designee as to the value to the County (i.e. public purpose) prior to acceptance.

Fiscal Management of Unrestricted and Restricted Donations

Unrestricted donations can be used for almost any purpose that directly benefits the receiving department’s clients or operations; however, they must support a  public rather than private purpose (ex. donations to individuals/employees would not be allowed).

Restricted donations must be used solely for the purpose(s) specified by the donor. Any restrictions placed on the donation must be evaluated to ensure they are practical and manageable for the County. 

The Department Head, Deputy County Executive or County Executive shall assess if the donation will require an excessive or unsupported maintenance cost prior to acceptance.

Conflict of Interest

Acceptance of a donation shall not create a conflict of interest for the County or its employees (ex. Donations from contractors or potential contractors must be scrutinized carefully).

Monetary donations must be deposited into an official County bank account. Personal bank accounts may not be used under any circumstances.

All expenditures of donated resources must comply with County budget, procurement and reimbursement policies.

Donor Acknowledgment

Contributions or gifts to the County of Sacramento or to any of its departments are tax deductible if they are for public purposes. Departments must issue donor acknowledgment letters. 

Letters must include the donation amount, date, purpose of donation, a description of the donation received, and the County Tax Identification Number (TIN).

Donors are to be advised to consult a tax professional for any appropriate tax treatment.

Accounting and Auditing

In accounting for or inventorying gifts, bequests, or devises, County Staff shall follow the appropriate procedures contained in the State Controller's Manual entitled “Accounting Standards and Procedures for Counties” which include ensuring the value of the donation is recorded in the County’s Accounting and Financial Reporting System.

Departments must maintain detailed donation records for audit purposes according to each department’s document retention procedures. These donation records may be audited by the Internal Audit Unit of the Department of Finance, to the extent necessary.