# Section 14 - Fundraising and Development

As an independent school, Mount Paran Christian School relies upon two main sources of income –
tuition and charitable contributions (fundraising). All fundraising is conducted in a coordinated manner that supports the school’s strategic, programmatic, and capital needs, at the same time minimizing the solicitations of parents and the school community. To this end, the development office, by the direction of the board of trustees, assumes responsibility for authorizing and overseeing all fundraising activities conducted at MPCS. The development office reserves the right at any time to cancel a fundraiser that has been established outside the policies and procedures outlined in this handbook.

Opportunities for charitable contributions include:

# Annual Fund

The yearly school-wide Annual Fund is the number one fundraising and development priority of the school as it supplements the school budget and operational expenses not covered by tuition alone. It is the combined participation of our trustees, staff, faculty, parents, grandparents, and alumni that is the most important factor in measuring the success of the annual drive. A high participation rate makes the school a more viable candidate for foundation grants.

# Capital Campaign

A capital campaign is a comprehensive campaign based on needs for capital improvements. Many organizations rarely enter a capital campaign; however, when they do, the campaign is well-planned and lasts a few years. The campaign is designed to fund strategic projects such as new buildings, renovations, additions, equipment, and capacity building. Capital campaign gifts are above and beyond annual giving and, unlike other gifts to the school, can be multi-year pledges, depending on the total amount.

# Financial Assistance

Twenty-five percent of all contributions to the Annual Fund are allocated to financial assistance. Additionally, the school accepts monetary gifts directed generally toward financial assistance. According to IRS guidelines, gifts of financial assistance may not be designated for a particular student or family. MPCS will only accept and acknowledge gifts directed generally to financial assistance. Payments may be made directly on a particular student’s account through the business office and without acknowledgement for tax benefit.

# Planned Giving

Planned giving (an inclusion of MPCS in a will or a donation through a trust, annuity, insurance policy, or a bequest) benefits future generations and potentially results in a much larger gift than an individual could make during his/her lifetime.

# Stock Donations

MPCS gratefully accepts gifts of stock. Please contact the development office for guidance and specific stock transfer instructions.

# Gifts in Kind

Donations of valuable goods and services rather than money (e.g. computers, musical instruments, printing services, etc.) must be approved in advance by the development office and through the area administrator for its usefulness in the school. Gifts in kind will be acknowledged through the development office. However, by law, value for tax purposes must be determined by the donor.

# Endowment

MPCS has an established endowment to begin building financial security for the school. Gifts may be made to the endowment and directed by the donor in two main areas: operational (building maintenance, etc.) and financial aid. Donors who contribute $100,000 or more may choose to establish a named endowment fund or scholarship.

# Fundraising Projects

While fundraising above and beyond the MPCS established programs is not encouraged, the school recognizes there are times when it is appropriate and necessary to raise funds for projects not covered by the operating budget. All fundraising efforts (including drives and collections), whether for needs at the school itself or for another charitable cause, must be approved both by the appropriate area administrator and by the development office before any planning or communication of the fundraising project takes place. This includes drives to raise money or goods for an external charitable cause, solicitation of individuals or businesses for cash, sponsorship, or in-kind donations, and appeals to MPCS families for classroom, missions, or club donations.

A complete policy handbook on charitable contributions, fundraising guidelines, and giving is available through the development office.