Disclosures

Important information about policies, practices and other considerations related to charitable giving at Carolina, including details about Carolina’s gift assessment and how it applies to eligible gifts.

Gift assessment

The University of North Carolina at Chapel Hill is committed to modernizing and growing its philanthropic enterprise to better support the University's mission and strategic priorities. To help ensure long-term investment in fundraising operations, Chancellor Lee H. Roberts has directed that a 5% gift assessment apply to eligible expendable gifts received on or after Jan. 1, 2027.

The assessment establishes a self-funded, sustainable financial model for philanthropy at Carolina. Revenue generated through the assessment will be reinvested in the people, technology and infrastructure that support fundraising, donor engagement and stewardship while allowing more institutional resources to advance the University's mission of teaching, research and public service. Gift assessments are a standard practice among public and private universities.

Frequently Asked Questions

Find answers to common questions about Carolina’s gift assessment, including how it works, why it is being implemented and what it means for donors.

A gift assessment is a cost-recovery mechanism that applies an assessment to eligible expendable gifts to help support the people, technology and infrastructure that make philanthropy possible.

The assessment establishes a sustainable financial model for development that supports fundraising operations through development-generated revenue while reducing reliance on institutional resources.

Revenue will support:

  • Development professionals, including fundraisers and staff
  • Donor stewardship
  • Technology
  • Data and analytics
  • Gift services
  • Shared fundraising infrastructure

No. The donor is credited with the full value of the gift for recognition and tax purposes.

No. A gift assessment is a cost-recovery mechanism, not a redirection of donor intent. Donors determine the purpose of their gift — for example, scholarships, faculty support, research or capital projects. That purpose remains intact.

Yes. Eligibility and exemptions will be published before implementation.

Yes. Recovering the cost of fundraising through an assessment is a common and widely accepted practice in higher education and the non-profit sectors.

Questions about giving?

If you have questions about this information or how it may apply to your gift, our team is here to help.

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