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This regulation governs the administration of district fundraising for the general fund and for particular programs in the District. It does not address fundraising programs conducted by the Parent Teacher Student Association or other non-profit or citizens organizations or fundraising by the Associated Study Body (ASB). ASB fundraising is addressed by RCW 28A.325.030 and District Policy No. 3530.
The purpose of these programs shall be consistent with the policies and programs of Tacoma School District No. 10 (District) fundraising programs for students shall:
• Further K-12 education;
• Provide educational experiences for students;
• Address local funding obligations that support the educational mission of the District;
• Promote the effective, efficient or safe management and operation of the District;
• Comply with district cash handling, procurement, fixed asset, and gifts and donations policies.
Proposals for District fundraising programs shall be reviewed and approved in advance by the Superintendent (or designee) to ensure compliance with the following procedures. The Superintendent (or designee) shall make all compliance determinations.
A. Any fundraising program that requires contracting with a third-party vendor or promoter (including on-line programs and crowdsourcing programs like gofundme) shall satisfy the following criteria:
• The contract shall further K-12 education and/or promote the effective, efficient or safe management and operation of the District;
• The District shall enter into contracts consistent with district policies and with appropriate authorization of the Superintendent (or designee). Coaches or teachers should never sign contracts. It is recommended that the contract review process should be followed in order to ensure best practices in contracting.
• The contract should establish terms and responsibilities for all parties.
2. Remittance of Proceeds
Funds must be deposited into an approved bank account per RCW 39.58.080 and within 24 hours per RCW 43.09.240. It is best if funds are settled directly into the district’s bank account. If the third-party vendor is a Service Provider and Receipting Vendor, funds can be remitted monthly.
Third party vendor/crowd-sourcing sites should not hold any part of the District’s proceeds per WAC 392-138-205. In other words, donations made to the district must be deposited to a district bank intact. (Third party vendor fees and charges should be paid through accounts payable.)
The District should ensure the third party vendor has sufficient safeguards (i.e. insurance or surety bond, registered payment facilitator, alternate safeguard controls, etc.) to protect the district from loss if funds are not settled directly into the district’s bank account.
5. Payment Card Industry (PCI) Standards
Card payments are subject to PCI standards that protect credit card data. PCI data security standards apply to all entities that store, process, or transmit cardholder data.
There should be adequate process in place for reconciling financial records with bank deposits made by the third-party vendor.
7. Compliance with District Policies
All fundraising programs should comply with district cash handling, procurement, fixed asset, and gifts and donations policies.
B. Any fundraising program charging fees shall satisfy the following criteria:
1. Fees for persons attending or participating in such programs shall only be charged when attendance or participation is optional, not mandatory;
2. Students shall not be charged a fee to enroll in a curriculum-based activity that involves a district fundraising program; and
3. A program shall not be created or continued that will require the allocation of district funds when program-specific resources are insufficient or exhausted.
4. A program should be in compliance with District policy regarding any waived or reduced fees.
C. Any fundraising program characterized as a “business enterprise” activity shall satisfy the following criteria:
1. For these purposes, “business enterprise” shall be defined as any non-Associated Student Body activity which sells goods or services for district-related purposes on an ongoing basis;
2. Such “business enterprises” shall sell products or services that are appropriate for the program’s educational purposes and/or promote the effective, efficient or safe management and operation of the District;
3. Such enterprises shall not be created solely for commercial purposes;
4. Such enterprises shall purchase inventory in accordance with applicable district policy and/or practices; and
5. A business enterprise program shall not be created or continued which will require the allocation of district funds when program-specific resources are insufficient or exhausted.
D. Any fundraising program using donated personal items or services for an auction, sale and/or raffle shall satisfy the following criteria:
1. Donated items or services must be free from health and/or safety hazards;
2. Donated items or services must be given voluntarily by individuals or businesses; and
3. Appropriate solicitation on the part of students, parents/guardians or appropriate district personnel is permissible with prior written approval from the building administrator, but actions of students and parents/guardians cannot bind the District to any contractual obligations.
E. Any fundraising program involving the production and/or sale of goods or services, such as a vocational education program, shall satisfy the following criteria:
1. The Superintendent (or designee) must authorize the sales of any goods produced and/or any services provided by the education program;
2. The proceeds from the sales shall be used to enhance or to expand the educational program;
3. All goods produced or services provided from an educational program shall be assigned to (or owned by) the district; and
4. Individual compensation for the sale of goods produced or for the services provided shall not be permitted, except as authorized by the Superintendent (or designee), in accordance with applicable laws, district procedures and/or practice.
F. Any fundraising program selling surplus school personal property shall satisfy the following criteria:
5. Such programs shall not violate applicable state law or school policy governing the sale, lease or rental of surplus and obsolete school personal property;
6. Such programs are permitted only as provided in RCW 28A.335.180; and
7. Such programs follow the district’s policy for the disposal of surplus property, District Policy No. 6881.
G. Non-cash donations such as supplies, materials, services or equipment may be solicited through online sites (Donors Choose, for example) under the following conditions:
8. Prior written permission is received from the Superintendent (or designee) before posting the request
9. All items are shipped directly to the school site or to the District’s central receiving;
10. Supplies, materials, or equipment are consistent with District standards;
11. Supplies, materials, or equipment become the property of the District; once donated
12. Fixed assets are barcoded and added to the site’s room lists. Proper accounting and tracking for assets that are small and attractive, which is $300 to $5,000 per the District policy. Check with the Purchasing Department for proper guidance;
13. Donated software or computer items are compatible with other district technology;
14. Compliance with Title IX – equity from school to school and within a school (RCW 28A.640 and WAC 392-190).
H. Private individuals may use a crowdsourcing site and donate to the District. However, a private individual may not use district assets or resources when engaging in private crowdsourcing activities. Also, district employees acting as private individuals shall not represent themselves as an agent of the district.
RCW 43.09.240 Local government accounting – Public officers and employees – Duty to account and report – Removal from office – Deposit of collections
RCW 39.58.080 Deposit of public funds in public depository required – Deposits in institutions located outside the state
RCW 28A.335.180 – Surplus texts and other educational aids, notice of availability – Student priority as to texts
WAC 392-138-105 – Fees optional noncredit extracurricular events
Tacoma School District No. 10 Policy No. 3530 – Fundraising Activities Involving Students
WAC 392-138-115 – Associated student body public moneys – Deposit and investment
WAC 392-138-205 – Nonassociated student body private moneys – Deposit and investment
WAC 392-190 – Equal Educational Opportunity – Unlawful discrimination prohibited
RCW 28A.640 – Sexual equality
Approval Date: 9/3/2002
Revised Date: 6/23/2015, 5/30/2023