Non-endowed Restricted Gift Fee
Effective July 1, 2025, the BGSU Foundation implemented a 5% non-endowed restricted gift fee on charitable contributions made to non-endowed, restricted funds. This policy supports Bowling Green State University's ongoing commitment to maximizing the impact of every gift and ensuring responsible, strategic use of philanthropic resources.
A non-endowed restricted gift is a donation that:
- Is meant to be spent in the near-term (not invested permanently like an endowment)
- Supports a specific purpose chosen by the donor – like a scholarship, research project or student program
A non-endowed restricted gift is a donation that BGSU uses relatively soon for the particular use a donor has specified, rather than invested for future growth.
Why is this fee necessary?
The non-endowed restricted gift fee helps fund essential services provided by University Advancement including fundraising, constituent engagement, donor stewardship and the activities and systems necessary to manage gifts efficiently and effectively. As state funding for public higher education continues to decline and the cost of supporting institutional priorities increases, the need for additional charitable gifts is more important than ever. This fee enhances resources to strengthen and expand fundraising and engagement efforts that advance the mission of BGSU.
We remain deeply grateful for the generosity of BGSU donors. This fee ensures we can continue building meaningful impact – together.
Frequently asked questions
Funds generated by the fee allow BGSU to maximize the impact of every contribution and enhance the University's ability to achieve its strategic goals. The fee helps cover annual operating costs of University Advancement, including support for:
- Constituent engagement
- Fundraising
- Donor stewardship
- Administrative services
In short, your gift not only supports your chosen program but also helps ensure future fundraising success at BGSU.
The fee is a five percent (5%) assessment on all gifts to non-endowed, restricted funds, including gifts to endowed funds that are designated for spendable use. The fee is deducted from the total gift amount at the time each payment is received.
Yes. Many universities and charitable organizations implement similar fees to support their fundraising and operating costs. BGSU’s fee is in line with industry standards and reflects best practices to invest in current and future fundraising efforts to support the University and maintain financial stability and growth.
No. The full amount of your gift remains tax-deductible. A donor will receive a gift receipt for the total contribution, including the non-endowed restricted gift fee portion.
Yes. If you would like to ensure that the full amount of your gift is applied to the fund you have specified, you can increase your gift by five percent (5%). For example, to contribute $100 to a specific fund, you could make a gift of $105. Please be sure to indicate it is your intention to cover the non-endowed restricted gift fee when making your gift.
If your gift is from a corporation or private foundation with documented policies that prohibit such fees, the non-endowed restricted gift fee may be waived. Please provide relevant documentation when making your gift.
The non-endowed restricted gift fee is reviewed and approved annually by the BGSU Foundation Board. This ensures the fee remains aligned with BGSU and University Advancement goals, industry standards and donor expectations. Information about the fee will be clearly communicated in solicitation materials, gift agreements, gift receipts and in conversations with donors and stakeholders.
The use of funds generated by the non-endowed restricted gift fee will be reviewed and approved annually by the BGSU Foundation Board through its budget approval process. This ensures transparency and accountability in how the funds are allocated to enhance fundraising efforts and donor engagement.
No. The fee will apply only to new gifts and pledges made on or after the policy’s effective date, July 1, 2025. Pledges made before the implementation of the fee will be honored under their original terms. The fee will not be retroactively applied to previously committed gifts or payments on existing pledges.
The following gifts are exempt:
- Gifts to endowed funds designated to the principal balance
- Gifts to non-endowed unrestricted funds (e.g. The Excellence Fund for Bowling Green State University)
- Payments made on documented pledges executed prior to the policy’s effective date, July 1, 2025
- Real estate or in-kind gifts retained for University use
- Gifts from private foundations or corporations with documented policies against such fees
- Gifts designated specifically to cover the non-endowed restricted gift fee
Exceptions are submitted to and recommended by the BGSU Foundation president, then approved by the BGSU Foundation Gift Acceptance Committee.
Updated: 06/18/2025 04:46PM