Budgeting Campaign Expenses (IX.1.1)
Before entering a major fund-raising campaign, the school, department, or unit should consider the options for budgeting development expenses. Several options are available, depending on the source of funds. Departments that choose to use campaign proceeds to fund direct campaign expenses should work closely with the University Development Office when preparing solicitation materials.
To clarify options for budgeting expenses associated with major fund-raising campaigns. The policy also defines what types of expenses may be charged against campaign proceeds.
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Associate Vice President for Development (765) 494-6902
| Campaign | An approved, established goal to raise capital or programmatic funds within a specified time frame. | |
| PRF funds | PRF funds are typically unrestricted school, department, or unit SDIP funds that are held by the Purdue Research Foundation. |
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Option #1: Funds are available within the unit
This option offers the most flexibility for a unit that has funds available to support a variety of expenses. Due to the nature of development expenses, the budget should contain an allocation on discretionary PRF funds to allow for such items as meals with donors. It may be necessary to reallocate funds within the school in order to establish departmental budgets.
Option #2: Campaign funds are available for specific campaign expenses
In the case of specific fund-raising campaigns, allowable
direct costs of the campaign may be charged against the resulting gift receipts.
To assist in managing the campaign account, an itemized budget must be submitted
with the recommendation of the appropriate dean or vice president. Final approval
will be made by the senior vice president for advancement.
| Allowable on campaign funds | Unallowable on campaign funds** |
| Travel Postage Printing Phone tolls Fees for feasibility study Groundbreaking expenses Building dedication expenses Pre-design renderings of building |
Salary Office supplies Telephone rental Computer equipment Meals, banquets, or receptions **may be allowable on other funding sources |
Option #3: Funds are not available within the unit
In the case of building and capital campaigns, some units may not have the flexibility to fund direct campaign expenses prior to the receipt of lead gifts. In these cases, the campaign account may be allowed to operate at a deficit, with interest being charged on a monthly basis. Requests for this option must be submitted to the executive vice president and treasurer as part of the financial plan for the campaign and should include an itemized expense budget approved by the senior vice president for advancement. Once approved, specific accounting procedures will be distributed to the unit’s business manager.
This policy is the first to formalize campaign budgeting guidelines.