Valuation Guidance

Question II.C: Totals by Budget Source

This question asks that you break down the direct cash, foundation cash, and non-cash amounts listed in Question II.A by the budget from which each donation originates. Budget-source allocations indicate the extent to which corporate headquarters oversees and controls philanthropic contributions.

Survey Instructions:

o It is important to record giving based on the budget from which the gift was drawn, not from the group that disbursed the funds.

o For your answer to be saved successfully, the totals in the direct cash, foundation cash, and non-cash columns on this question must match the corresponding values in Question II.A exactly.

Budget Sources

Corporate Community Affairs: This represents giving by the corporate headquarters contributions department. At many companies, this is the “Corporate Community Affairs” department; however, if your corporation calls its central giving office by a different name (e.g., “Community Relations” or “External Affairs”), please interpret this to mean the giving from the equivalent budget at your business.

Corporate Foundation: Funds given by the company’s foundation, if applicable.

All Other Groups: The sum of all funds given by offices, regions, business units, and groups outside the corporate headquarters giving function and the foundation (in other words, from budgets not included in the two categories above). For retail businesses, this might mean giving by stores. For other businesses, it might mean giving at the discretion of regional offices, manufacturing plants, etc.

Example: Some used computers are donated to an elementary school. This is a non-cash donation, but the budget-source category depends on the donation’s origin. If the donated computers were originally bought by an office or business not connected to the central corporate philanthropy program, then the budget source should be categorized as “All Other Groups.” But if your central “Corporate Community Affairs” department (or the equivalent) donated its own used computers, originally purchased by corporate headquarters, then the budget source is “Corporate Community Affairs” and the estimated dollar value of the donation should appear in that column.