Guidelines for Using Donor Funds



The University and the Foundation join forces in a public-private partnership that benefits campus, its schools, colleges, departments and programs.

Donors expect the University and Foundation to use their precious resources wisely. Sound business practices and sensitive judgment will help us continue to earn our donors’ trust.


As you spend Foundation funds, remember:


  • We are accountable to the generous donors who make Foundation funds available.
  • Expectations of our donors and public for accountability are increasing. To exercise its fiduciary responsibility, the NIU Foundation Board is required to monitor use of donor funds.
  • IRS Tax exempt status is a great privilege. It allows donors a deduction for U.S. Income Taxes for their gifts, and it means the Foundation does not pay corporate income tax.

These guidelines have been developed to help you determine how to properly use our donors' generous gifts for the betterment of NIU.


Creating life-changing opportunities for our hardworking, dedicated students and faculty is our highest priority.

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