UNIVERSITY OF PITTSBURGH POLICY 05-06-05

CATEGORY:              FINANCIAL AFFAIRS

SECTION:                  Funds Management

SUBJECT:                 Political Contributions

EFFECTIVE DATE:   September 13, 1992

PAGE(S):                   1

I.    SCOPE

      This policy establishes regulations on the use of University funds for either direct or

      indirect contributions to political campaigns, and applies to administrators, faculty and all

      other employees of the University functioning in their official University capacities and/or

      with University funds.

II.   POLICY

      The University, as a corporation exempt from federal income tax under Section 501(c)(3)

      of the Internal Revenue Code, is expressly prohibited from making political contributions or

      participating in political campaigns in any way.  No University funds, including monies in

      "special" or "discretionary" accounts, may be used to make political contributions or

      participate in political campaigns, even if the private donor consents to such use of the

      funds.  This ban on use of University funds for political contributions or activities applies to

      purchasing tickets for political dinners, publishing statements on behalf of candidates, and

      other such "indirect" contributions.

      A violation of this prohibition could have very serious consequences including jeopardizing

      the University's tax exemption.  For this reason, any employee found to have violated this

      policy is subject to disciplinary action.

      Individual University employees may make private contributions from their own personal

      funds to political parties and candidates.  They may not, however, allow even the

      appearance that they are doing so in their official University capacities.

III.  REFERENCE

      Policy 02-03-09, Participation in Political Campaigns