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Gift funds held at the Foundation that departments will use in support of the university should be incorporated into the University’s budgeting and accounting system by requesting the Foundation make a gift to the University. The Foundation disburses the gift to the University and it is deposited into a Fund 233 Gift Account.  The use of these gift funds are governed by State of Wisconsin, University of Wisconsin System, and university policies.

The University of Wisconsin-La Crosse Foundation, Inc., (UWL Foundation) is a separate and legally independent entity from the university that raises funds, administers, and disburses dollars to support programs and activities furthering the mission of the University.  For more information about the UWL Foundation, please click here.

Per the University of Wisconsin System, University employee business expenses that are allowable under University rules and guidelines should be reimbursed through the University’s business expense system rather than through direct reimbursement from the Foundation. The Foundation, in a separate transaction, may provide funds to the University that cover such expenses generally. If a University employee seeks direct reimbursement from a Foundation for a business expense, in accordance with University or state rules and requirements, the Foundation should ensure proper accounting for reimbursements in accordance with IRS rules.

About Fund 233 Gift Accounts

  • Gift funds from the UWL Foundation deposited into a University Fund 233 Account remain with the University and cannot be returned to the UWL Foundation.
  • Fund 233 Gift Accounts do not earn interest.
  • Fund balances in Fund 233 Gift Accounts will carry over to the next fiscal year.
  • A spend plan must be submitted to the Budget Office for all Fund 233 Gift Accounts with a balance of over $10k at the end of the fiscal year.
  • WISDM managers must regularly monitor the balances in their Fund 233 Gift accounts to ensure compliance with the university deficit account policy.  Payments will only be made from accounts with a sufficient balance.

UWL Foundation Requisition Guidelines

UWL Foundation Requisition Guidelines

Statement from UW System

Reimbursements to University Employees from the Foundation: University employee business expenses that are allowable under University rules and guidelines should be reimbursed through the University’s business expense system rather than through direct reimbursement from the Foundation. The Foundation, in a separate transaction, may provide funds to the University that cover such expenses generally. If a University employee seeks direct reimbursement from a Foundation for a business expense, in accordance with University or state rules and requirements, the Foundation should ensure proper accounting for reimbursements in accordance with IRS rules.

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As a general principle and to the maximum extent feasible, all support provided through gifts to the UWL Foundation shall be incorporated into the University’s regular budgeting and accounting system.That is, the Foundation, upon request of the University, will make a gift of funds to the University. Such gifts must be deposited into fund 233 and expended from that fund. Once gifts disbursed by the UWL Foundation are deposited into a University fund, those gifts are governed by all State of Wisconsin policies regarding expenditures.

Money must be transferred to fund 233 prior to expending it from fund 233. The University budget process will initiate the transfer each July. If there are insufficient funds available at that time, Business Services will work with the department to request a transfer from the Foundation should the funds become available. All attempts will be made to minimize the number of transfers during the year to greatly reduce the administrative burdens and paperwork.

Neither the 233 fund nor the Foundation’s related fund will be allowed to carry a negative balance. All expenses, except for the very limited exceptions below where the Foundation may provide a direct reimbursement, should be incurred through the use of a P-card, purchase order, invoice or the e-reimbursement system.

The University account custodian is responsible for maintaining adequate justification of why University funds could not be used to make the expenditure, as well as all documentation supporting the expenditure. Such justification and documentation are considered University records, subject to public inspection as provided in the Wisconsin Public Records Law.The level of documentation should be similar to that required for payment through regular University channels. All requests for reimbursement should be channeled through the University’s Business Services office, who will determine whether the reimbursement will be made through a 233 fund or is an allowable exemption that can be reimbursed from the Foundation, if funds are available.

The UWL Foundation will not make payments directly to UWL employees or students for services or honoraria or make payment directly to recipients for scholarships, fellowships, prizes and similar awards.Such payments must be made through the University. The Foundation will work with the Financial Aid office on all student awards.

As required by the Internal Revenue Code, the UWL Foundation will report certain payments to non-employee recipients on forms 1099-MISC annually. In certain cases, the IRS has ruled that activities of organizations related to the University, such as the UWL Foundation, must be considered activities of the University for tax purposes. In such cases, the payments made by the UWL Foundation will be combined with the payments made by the University for tax reporting purposes.

NOTE: THESE ARE EXAMPLES ONLY. EACH CASE WILL BE TAKEN ON ITS OWN MERITS, SUBJECT TO THE GENERAL STIPULATIONS ABOVE.

Examples of typically appropriate reimbursements to be made by the Foundation (Note: to the extent possible, these expenditures should be made through personal resources such as a credit card, cash or invoice. Please complete the Foundation Check Reimbursement form.):

  • Travel reimbursements exceeding state maxima, when approved by Business Services.
  • Cost of hosting faculty and staff candidates, to the extent these exceed state maxima.
  • Cost of alcohol served at University events at which the other costs of the events are allowable. Remember that if an event is being held in a University facility an Alcohol Use Permit must be obtained.
  • Flowers/plants for hospitalized employees and funerals of former employees and their families.
  • Retirement and departure gifts up to $100. An additional $150 may be spent on the reception.
  • Holiday and thank you cards.

Examples of typically inappropriate expenditures for reimbursement through 233 accounts or the Foundation:

  • Cash gifts, gift cards, gift certificates or other cash equivalents.
  • Paying for goods and services to avoid State bid processes.
  • Reimbursing travel expenses of employees to avoid documenting expenditures and processing University Travel Expense Reimbursement forms.
  • Paying for the cost of departmental meetings, parties and picnics or meals with colleagues/students to the extent such activities are merely social unless the Foundation account or donor documentation is explicit that the donor intended the funds to be used for such purposes. If there is a business purpose, the payments can generally be made through the University.
  • Paying for parking tickets of visitors and employees.
  • Paying for upgrades to first class travel where such upgrades are not allowable under University travel regulations.
  • Individual memberships in organizations that cannot be paid under the University membership policy.

All requests for expenditures should be directed through the University process for e-reimbursement that can be found on-line at https://www.uwlax.edu/business-services/. Business services will determine whether the expense will be reimbursed from 233 funds. If the expense qualifies for direct reimbursement from the Foundation, Business Services will work with the individual to complete a Foundation Check Reimbursement form. 

Procedures follow for the most common requests.

  • To request funds held with the UWL Foundation be gifted to the university.
    • Authorized individual (requestor) should complete the UWL Foundation form:  Check Request Form for Gifts to UW-La Crosse
    • Indicate the UWL Fund 233 Gift Fund you are requesting the funds be deposited into
    • Submit the form to the UWL Foundation Office
    • The UWL Foundation will issue the check to the university & deposit it with the Cashier’s Office
    • The Cashier’s Office will email the requestor a receipt
    • The requestor should review the Fund 233 Gift Fund account in WISDM to confirm the deposit has been correctly posted.

       

  • To request a Fund 233 Gift Account be set up, revised, or closed.
    • Requestor should complete a Business Services Fund 233 Gift Account Form.
    • Indicate the type of request (new, revision, closure) & provide departmental information.
    • Recommend an account description/name.
    • Indicate the Foundation Fund account number providing the gift.
    • Indicate the business purpose the funds will be used for.
    • The completed form will be sent via email to the UWL Foundation accounting team and to the Business Services Grant Accountant and others you indicate.
    • Indicate who should receive email notification of this account request (WISDM manager, Business Manager, Budget Office, Department Administrative Support, Others)
    • Form must be signed by the WISDM manager.

       

  • To request access (and WISDM training) to a Fund 233 Gift Account in WISDM.
    • Requestor should complete a Business Services WISDM Authorization Request form.
    • Form is to be signed by the requestor and the WISDM Manager.
    • Submit the completed form to Business Services.
    • Business Services will set up your access and reach out to you to provide training as requested.

       

  • To submit an expense reimbursement to the UWL Foundation.
    • Review the UWL Foundation Requisition Guidelines to determine if the expenditures may be considered for reimbursement by the UWL Foundation.
    • If the entire expense may be reimbursed by the Foundation, complete and submit a UWL Foundation Check Request Form to the UWL Foundation. 
    • If a portion of the expense may be reimbursed by the Foundation and a portion by the University, submit the university portion through e-Reimbursement.
    • After the university processes the e-Reimbursement, print the Expense Report Summary to attach to the UWL Foundation Check Request form to provide supporting documentation for the amount paid by the university.

Please check back often as we will continue to add FAQs.  If you have FAQs you’d like to submit, please email them to BusinessServices@uwlax.edu or send them through campus mail to the Business Services Office at 125 Graff Main Hall.

Who can receive notification that a Fund 233 Gift Account was set up? 

  • Email notifications are sent by Business Services to the Budget Office, the WISDM manager, business manager (if applicable), Foundation Finance Director and Accountant, and any others indicated on the Fund 233 Gift Account Form.

Who approves Fund 233 Gift Account Forms? 

  • Fund 233 Gift Accounts Forms are initially reviewed and signed by the WISDM manager and then submitted to Business Services.  The Business Services grant accountant processes the form which is then reviewed and approved by the university Controller.

I received email notification that the Fund 233 Gift Account my department requested was set up, but I do not see it in WISDM.  Why? 

  • You will not be able to view the account in WISDM until a transaction (such as a deposit or expenditure) is posted to the account.

I would like access in WISDM to the Fund 233 Gift Account my department set up, who do I contact?

  • Please refer to the Contacts tab.

UWL Foundation Form:

Business Services Forms:

A list of topics and who to contact is listed below. At the end of the topic list, please find their full contact information.
 
e-Reimbursement
  • Mike Gasper
Expense/Revenue Transfers
  • Sandy Chapman
Fund 233 Gift Account Form
  • Linda Leopold 
Invoice Payments
  • Mike Gasper
P-Card Purchases
  • Amanda King
Purchasing Requisition and/or Purchase Order
  • Amanda King
Travel Expenditures
  • Mike Gasper
Signature Authority
  • Cynthia Herman
WISDM Access
  • Sandy Chapman
Budgeting
Foundation Accounts
Miscellaneous Items not noted above
  • Sandy Chapman