Source: https://app.leg.wa.gov/wac/default.aspx?cite=256-30&full=true
Timestamp: 2019-04-22 18:31:42
Document Index: 615484925

Matched Legal Cases: ['§ 256', '§ 256', '§ 256', '§ 256', '§ 256', '§ 256', '§ 256', '§ 256', '§ 256']

Chapter 256-30 WAC:
WACs > Title 256 > Chapter 256-30
Chapter 256-30 WAC
EASTERN WASHINGTON STATE HISTORICAL SOCIETY—GIFTS, GRANTS, CONVEYANCES, BEQUESTS AND DEVICES
256-30-010 Purpose.
256-30-020 Definitions.
256-30-030 Procedures for accepting gifts.
256-30-040 Income tax charitable deductions.
256-30-050 Donations to the society.
256-30-060 Donations to the northwest museum of arts and culture foundation.
256-30-070 Deferred gifts.
256-30-080 Tangible personal property requirements.
256-30-090 Acceptance of artwork.
256-30-100 Acceptance of real estate.
256-30-120 Acknowledgment—Receipt for gifts.
256-30-010
Eastern Washington state historical society (society) has the power and authority to accept gifts, grants, conveyances, bequests, of real or personal property or both, whether or not these are held in trust or otherwise. It is also authorized to sell, lease, exchange, invest, or expend the same or the proceeds from rents, profits, and income except as limited by the donor's terms. The society is required by law to adopt rules to:
(1) Govern and protect the receipt and expenditure of the proceeds, rents, profits, and income of all gifts, grants, conveyances, bequests and devises to the society;
(2) Ensure compliance with state and federal laws, rules and regulations, society policies, northwest museum of arts and culture foundation policies, and professional standards of ethical and donor-centered fund-raising; and
[Statutory Authority: Chapter 27.34 RCW, RCW 42.56.040, 27.34.070, and 43.21C.120. WSR 17-07-057, § 256-30-010, filed 3/11/17, effective 4/11/17.]
256-30-020
(4) "Devise" means a testamentary disposition of land or realty, a gift of real property by the last will and testament of the donor.
(5) "Eastern Washington state historical society" means a 501(c)(3) corporation and a trustee for the state of Washington pursuant to chapter 27.34 RCW. The society is responsible for collecting, cataloging and preserving objects, manuscripts, sites, photographs and other items that illustrate the cultural, artistic, and natural history of the state and in this capacity operates a state museum which supports cultural, artistic, and educational activities and performs other responsibilities as required pursuant to RCW 27.34.070.
(7) "Northwest museum of arts and culture foundation" means the foundation's articles of incorporation specify that its purpose is to support the society and it has important fiduciary responsibilities related to the funds it holds on behalf of the society. The foundation is a separate 501 (c)(3) corporation and the society does not have authority to direct the activities of the foundation. Similarly the foundation does not have authority to direct the activities of the society.
(8) "Personal property" means something that is owned by a person, business or other entity such as goods, money, notes, bonds, stocks, merchandise, furniture, etc. It does not include land, an interest in land, buildings, or items affixed to the land.
(9) "Real property" means land, including all natural resources, and generally whatever is erected or growing upon or affixed to the land including buildings and crops.
(10) "Restricted gift" means an item that is voluntarily conveyed or bestowed to the society without compensation. It may include money, securities, stocks, bonds, negotiable instruments, and real or personal property. The donor imposes conditions of ownership, retention deposition or use of the item given.
(11) "Security" means an instrument of investment in the form of a document (such as a stock certificate or bond) providing evidence of its ownership.
(12) "Stock" means a share of the value of a company which can be bought, sold, or traded as an investment.
(13) "Trust" means property, real or personal, or money held by some person, firm or corporation for the benefit of the society.
(14) "Unrestricted gift" means an item that is voluntarily conveyed or bestowed to the society without compensation. It may include money, securities, stocks, bonds, negotiable instruments, and real or personal property. The donor does not specify the imposition of any conditions as to the ownership or use of the gift.
[Statutory Authority: Chapter 27.34 RCW, RCW 42.56.040, 27.34.070, and 43.21C.120. WSR 17-07-057, § 256-30-020, filed 3/11/17, effective 4/11/17.]
256-30-030
(2) Donor intent: Society staff and representatives agree to respect and carry out the intentions of the donors whose gifts, grants, conveyances, bequests, or devises have been accepted by the society or the foundation on behalf of the society.
(3) Gift documentation: The society will document the receipt of all gifts. Some gifts may be accompanied by a letter or form from the donor. Ideally, the donor's gift form or letter will record:
(a) The name of donor(s);
(b) The date the gift was received;
(c) A brief description of the item(s);
(d) Serial number (if any);
(e) The gift's value;
(f) A declaration that the gift is irrevocable; and
(g) The purpose of the gift.
If a gift form or letter does not accompany the gift, the society staff shall prepare and send a letter to the donor which documents this information.
[Statutory Authority: Chapter 27.34 RCW, RCW 42.56.040, 27.34.070, and 43.21C.120. WSR 17-07-057, § 256-30-030, filed 3/11/17, effective 4/11/17.]
256-30-040
(1) Cash and checks: Cash and checks may be accepted regardless of the amount. The value of any cash or check gift is its face value. Checks should be written to the eastern Washington state historical society or EWSHS.
(2) Real or personal property: If the gift is personal or real property the society may document the value of the gift as it was formally appraised or accept the donor's stated value as a good faith estimate.
[Statutory Authority: Chapter 27.34 RCW, RCW 42.56.040, 27.34.070, and 43.21C.120. WSR 17-07-057, § 256-30-040, filed 3/11/17, effective 4/11/17.]
256-30-050
(c) Professional standards of ethical and donor-centered fund-raising.
(2) The society cannot have ownership in stocks nor can it make gifts of public funds.
(4) Restricted funds shall be kept in a separate line account as nonlapsing funds of the society together with earned interest and shall be used in accordance with the directions provided by the donor.
(5) Unrestricted funds shall be retained in a separate line account of the society as nonlapsing funds. Disbursement shall be made by the executive director in accordance with policy established by the board of trustees or in consultation with the board of trustees.
[Statutory Authority: Chapter 27.34 RCW, RCW 42.56.040, 27.34.070, and 43.21C.120. WSR 17-07-057, § 256-30-050, filed 3/11/17, effective 4/11/17.]
256-30-060
Donations to the northwest museum of arts and culture foundation.
The northwest museum of arts and culture foundation, a separate 501 (c)(3) corporation was incorporated for the purpose of providing funds to support the operations and programs of the society. If the society receives any donations designated for the foundation, those donations shall be delivered to the foundation as soon as possible. All gifts designated for the society shall be retained by the society consistent with these regulations. If it is unclear whether a gift was intended to be given to the foundation or to the society, the society shall clarify the donor's intent and handle the donation consistently.
[Statutory Authority: Chapter 27.34 RCW, RCW 42.56.040, 27.34.070, and 43.21C.120. WSR 17-07-057, § 256-30-060, filed 3/11/17, effective 4/11/17.]
256-30-070
(4) If planned gift illustrations or sample documents are provided to donors, they shall be provided free of charge and shall include the following disclaimer:
"The eastern Washington state historical society, northwest museum of arts and culture, strongly urges that you consult with your attorney, financial and/or tax advisor to review and approve this complimentary information. This information in no way constitutes advice. We will gladly work with your independent advisors to assist in any way we can."
[Statutory Authority: Chapter 27.34 RCW, RCW 42.56.040, 27.34.070, and 43.21C.120. WSR 17-07-057, § 256-30-070, filed 3/11/17, effective 4/11/17.]
256-30-080
(1) The following requirements apply to tangible personal property that is donated with the intent for the society to sell:
(c) Acceptance of the property shall not interfere with the proper management and operations of the society;
(d) The property shall not place excessive burdens on the available society space, staff or budget;
(e) Use of the property shall not compromise the integrity of building structures or landscaping features;
(f) Use of gift shall not place the society in violation of the federal Occupational Safety and Health Act (OSHA) or the Washington Industrial Safety and Health Act (WISHA);
(g) Property does not require the society to employ a specified person now or at a future date;
(h) Property serves the mission, goals, and interests of the society;
(i) Property does not require the payment of maintenance costs or other expenses for which no specific provision has been made;
(j) Property cannot generate unrelated business income to the society which may jeopardize its tax-exempt status; and/or
(k) Acceptance of the property shall be financially sound.
[Statutory Authority: Chapter 27.34 RCW, RCW 42.56.040, 27.34.070, and 43.21C.120. WSR 17-07-057, § 256-30-080, filed 3/11/17, effective 4/11/17.]
256-30-090
In addition to the considerations outlined in WAC 256-30-080, prior to the acceptance of art, the society shall comply with the additional requirements of the society's Collections Policies and Procedures, Board Policy 203.
[Statutory Authority: Chapter 27.34 RCW, RCW 42.56.040, 27.34.070, and 43.21C.120. WSR 17-07-057, § 256-30-090, filed 3/11/17, effective 4/11/17.]
256-30-100
256-30-120