National University Corporation Tokyo Institute of Technology
Guidelines for Donations for Education and Research
April 1, 2004
Issued by the president
Article 1: Purpose
The purpose of these guidelines is to provide for necessary matters pertaining to theacceptance of and accounting procedures for donations contributed to the National
University Corporation Tokyo Institute of Technology (the "Institute") for education
and research.
Article 2: Definitions
In these guidelines, the meaning of the terms listed in the following items will be asprescribed respectively in those items.
iDonation for education and research: Cash contribution to be spent on thefollowing, without conditions requiring any return in exchange(a) Running costs of the Institute(b) Providing support to students of Tokyo Institute of Technology or Tokyo
Tech High School of Science and Technology ("students"), such as
counseling services for study, careers, and mental and physical health(c) Educational and research activities conducted in cooperation with parties
outside the Institute(d) Offering public lectures and providing learning opportunities to persons
other than students(e) Disseminating the Institute's research achievements and promoting theapplication of those resultsii

Research grant: A type of donation for education and research in the form offunding for a project proposed by the funding organization. A staff member of
the Institute (including fixed-term staff, the same applies hereinafter) applies
for a project, and if selected, receives funding for that project.

iii

Designated project coordinator: A staff member of the Institute, appointed by
the donor, who is in charge of the project specified as the purpose of donation

Article 3: Restrictions on Acceptance
The Institute may not accept a contribution as a donation for education and research if
any of the conditions in the following items are attached.

iA condition requiring the transfer of ownership of tangible and/or intangible
property bought and/or arising from work done using the donation for
education and research to the donor without recompenseii

A condition requiring intellectual property rights or quasi rights resulting fromthe research as stipulated in Article 2 of the National University Corporation
Tokyo Institute of Technology Invention Regulations (Regulation No. 21, 2004)
to belong to the donor or a party other than the Instituteiii

A condition requiring the donor to audit the fund's useiv

A condition permitting the donor to cancel the entire or partial amount of adonation (excluding research grants that stipulate provisions regarding
cancellation and related matters at the time when applications are open forsubmission) following submission and acceptance of the applicationv

A condition requiring the reporting of confidential or other information thatthe president finds will impede operationvi

A condition that the president finds will impose significant financial burden
upon acceptancevii A condition other than those listed in the preceding items that the president
finds will impede education or research
2

The Institute may accept a donation for education and research even if any of theconditions in the following items are attached, as long as none of the conditions in thepreceding paragraph are attached.
i

A condition specifying scope, such as applicable students, in relation toexpenditure under Article 2, paragraph 1, item i, sub item (b)ii

A condition specifying the field of researchiii

A condition requiring the reporting of results of the research conducted withthe donation for education and researchiv

A condition requiring the submission of a summary of the settlement ofaccounts pertaining to the donation for education and researchv

A condition other than those listed in the preceding items that the president
finds will not impede education or research

Article 4: Donation Review Committee
The Institute will establish a Donation Review Committee for donations for education
and research (the "Committee").
Article 5: Duties of the Committee

The Committee will review donation applications and discuss whether a donation for
education and research should be accepted.
Article 6: Organization
The Committee will consist of the following members.
iThe president

ii

All executive vice presidentsiii

All deansiv

The dean of the Institute for Liberal Artsv

The director-general of the Institute of Innovative Researchvi

The director of the Institute libraryvii The chair of the directors conferenceviii The director-general
Article 7: Administration
The president will be appointed as the chair of the Committee.
2The chair will preside over the Committee.

3

If the chair is unable to fulfill his or her duty, a person pre-appointed by the chair
will fulfill the duty of the chair.

4

As a rule, the Committee will convene after the completion of the Deans andDirectors Conference.

Article 8: Attendance at Meetings by Persons Other Than Committee Members
The Committee may, if necessary, request a person who is not a committee member toattend a meeting and ask for his or her opinion.
Article 9: Acceptance of an Application to Make a Donation for Education and Researchfor Review
When an application to make a donation for education and research is received, thepresident will decide whether to accept the application for review based on thesubmitted document that contains the information listed in the following items.
iName and address of the donorii

Donation amountiii

Purpose of donation and attached conditions

iv

Name of the donation for education and researchv

Any other necessary matters2Despite the provision of the preceding paragraph, if approval to accept a research
grant is being sought from the president, the grant award letter from the fundingorganization may be submitted instead of the application described in the preceding
paragraph.

Article 10: Acceptance Review Process and Notification
The president will decide whether to accept a donation for education and research(excluding research grants) after it has been reviewed by the Committee.
2

When an application to make a donation in the form of a research grant is accepted
for review by the president, he or she may decide whether to accept the research grantwithout having it reviewed by the Committee.

3

Despite the provision in the preceding paragraph, if the president has any concerns
about accepting a research grant, he or she will make a decision on whether to accept
the research grant after it has been reviewed by the Committee.

4

The president will notify the designated project coordinator, the dean or director of
the school, institute, center, etc., to which the designated project coordinator isaffiliated, and the treasurer of his or her decision, made in accordance with thepreceding three paragraphs, on whether to accept the donation for education andresearch.

5

Under the provision of Article 10, paragraph 2, once a month, the president must
notify the Committee of all research grants he or she has decided to accept over thepast month.

Article 11: Payment Request
Under the provisions of Article 10, paragraph 4, upon receipt of a notification of adecision to accept a donation, the treasurer must promptly send a Payment Request tothe donor.
Article 12: Receipt and Letter of Appreciation
Upon receipt of a donation for education and research, the president will send thedonor a receipt for the donation for education and research (attached form) and a
letter of appreciation issued under the name of the president.
Article 13: Management of the Accounts

When the president accepts a donation for education and research, he or she will
appoint the Revenue and Expenditure Authority to manage and take charge of theaccounts.
2The donation for education and research must be deposited in a financial
institution specified by the president.

Article 14: Accounting Procedures for Donations for Education and ResearchAccounting procedures for donations for education and research will be carried out inaccordance with the provisions of the National University Corporation AccountingStandards.
Article 15: Change of Use
A designated project coordinator of a donation for education and research who wants
to change the use of the donation must obtain approval from the president.
Article 16: Transfer of Donations for Education and Research
A designated project coordinator of a donation for education and research who will
move to another national university corporation or a research institute that is able toaccept donations for education and research ("research institute") and wants totransfer the donation funds to the research institute in order to continue conducting
educational and research activities must obtain approval from the president.
2

In addition to what is prescribed in the previous paragraph, a designated project
coordinator who wants to transfer a research grant must obtain consent from thefunding organization.

3

A staff member who moved from a research institute who wants to transfer funds ofa donation for education and research from the research institute to the Institute inorder to continue conducting educational and research activities must obtain approval
from the president after a request to transfer funds is made by the research institute.

Article 17: Designated Administration Office
Administration work pertaining to donations for education and research (excludingresearch grants) and the Committee will be handled by the Industrial Cooperation
Division, Research Promotion Department.
2Administration work pertaining to research grants will be handled by the Research
Planning Division, Research Promotion Department.

Article 18: Miscellaneous
In addition to what is prescribed in these guidelines, any other necessary matterswill be prescribed separately.
Supplementary Provisions
These guidelines come into effect on April 1, 2004.
Supplementary Provisions (June 11, 2004)
These guidelines come into effect on June 11, 2004.
Supplementary Provisions (March 31, 2005)
These guidelines come into effect on April 1, 2005.
Supplementary Provisions (July 18, 2008)
These guidelines come into effect on July 18, 2008, and the provisions of the revised
National University Corporation Tokyo Institute of Technology Guidelines forDonations for Education and Research apply from July 1, 2008.
Supplementary Provisions (July 1, 2010)
These guidelines come into effect on July 1, 2010.
Supplementary Provisions (March 4, 2016)
These guidelines come into effect on April 1, 2016.

Attached Form
No.
Receipt for Donation for Education and ResearchDonor:

Amount donated: ¥A donation for education and research for the amount indicated above has been received.
Date:(Month DD, YYYY)

President, National University Corporation Tokyo Institute of Technology

The above amount qualifies as a donation specified by the finance minister (Ministry of Finance Notification No. 154, April 30, 1965)
under Article 78, paragraph 2, item ii of the Income Tax Act as well as Article 37, paragraph 3, item ii of the Corporation Tax Act.
Note 1. This donation qualifies either as a specific donation for which a donation deduction can be made under the Income Tax Act oras being fully tax deductible under the Corporation Tax Act, as designated by the finance minister.
2. To receive the above deduction, you will need this receipt when filing your tax return. Please keep the receipt in a safe place.