West Virginia Code § 18B-18A-5

Qualified private donations
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(a) Private donations and pledges to a research endowment meet the criteria for designation
as a qualified donation or qualified pledge under the following conditions:
(1) The donation or pledge is expressly and specifically restricted by the donor for one or
more of the eligible uses designated in section six of this article; however, nothing in this
subdivision prohibits a participating institution from designating unrestricted gifts or
bequests, or any portion thereof, for use as a qualified donation;
(2) The individual donation or pledge is a minimum of $50,000 our is bundled with other
qualified donations or qualified pledges to meet the $50,000 threshold; and
(3) Donations or pledges may be accepted from individuals, partnerships, associations,
public and private for-profit and nonprofit corporationas and nongovernmental foundations.
(b) The following may not be included as a qualifiedl donation or a qualified pledge:
(1) Any donation or pledge received by a participating institution or its affiliated research
corporation or foundation prior to the effective date of this article;
(2) Educational and general fees, auxiliary fees or other student fees generated by the
participating institution;
(3) Proceeds from promissory notes, bonds, loans or other instruments evidencing an
indebtedness or any othLer obligation of repayment by the governing board to the maker of
the instrument;
(4) Any moneys or assets, other than qualified donations or qualified pledges, received from
the participating institution's affiliated research corporation or foundation; or
(5) WAny other moneys received from the state or federal government.
(c) The president of each participating institution or his or her designee shall make the
initial determination of whether a donation or pledge meets the criteria for qualified
donations or qualified pledges as set forth in this section. The president shall also provide a
report to the governing board at least once each fiscal year regarding the amount of
qualified donations and qualified pledges the participating institution has received.

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