CREDIT CARD FEES AND OTHER GIFT PROcESSING FEES
Duke incurs fees on all gifts made by credit card, PayPal, Venmo and Convio. Gifts made by these methods are recorded gross, without regard to fees. ADR accumulates these fees and, twice per year, allocates the fees out to the departments. The accumulation periods are May through October and November through April and departments should expect to see charges hit their accounts shortly after the end of each accumulation period.
Electronic Transfers (Wire and ACH)
Duke accepts gifts by wire transfer and by electronic transfer through the Automated Clearing House Network (ACH).
Wire and ACH Instructions
Instructions for wire and ACH transactions can be found here: Duke ADR Wire Instructions.
ACH authorization forms
Requests to complete ACH authorization forms should be sent to gifts2duke@duke.edu. ACH authorization forms relating to charitable contributions should only be completed by ADR personnel.
Wire and ACH notifications
Wire and ACH notifications should be sent to adrecords@duke.edu.
FUnD CODES
ADR does not create fund codes. If you need a fund code created, please reach out to Accounting Systems Administration at AcctgSysAdmin@duke.edu.
Pledges and Non-Binding Intents
Pledges are legally binding obligations to give to Duke. When booked, pledges create a receivable on Duke's general ledger.
Non-binding intents (NBIs), on the other hand, do not legally bind the donor to give. When ADR books an NBI, no receivable is created on Duke's general ledger.
ADR looks at incoming pledges to determine if pledge treatment or NBI treatment is most appropriate. If the agreement contains clear restrictive (non-binding) language, the pledge will be booked as an NBI.
Donor Advised Funds (DAFs) and foundations are not allowed to relieve a person of their legally binding obligation to pay a personal pledge. If a payment is made on a personal pledge by a DAF or foundation, ADR will change the pledge to an NBI.
If a pledge merely alludes to the possibility of all or some of it being paid by a DAF or foundation, ADR will still book it as a pledge. It is only when the first payment comes in that the pledge is changed to an NBI. Note this change will remove the receivable from Duke's general ledger.
Sponsored Programs Pledges and GIFTS
Non-governmental pledges and gifts that require post-award financial reporting, and certain other non-governmental pledges and gifts, are invoiced centrally through the Office of Post Award Financial Management (PAFM). These pledges, pledge payments and gifts are posted to a 28X or 38X fund code and are identified in DADD by a "SP" modifier (SP pledge, SP pledge payment, SP gift).
PAFM is responsible for creating receivables on Duke's general ledger and for recording payments on Duke's general ledger. If a department wants a SP Pledge booked in DADD for counting purposes, it is up to the department to share the award agreement with ADR.
SP pledge payments and gifts for 28X and 38X codes should be delivered to Accounts Receivable for posting, and not to ADR. Accounts Receivable has a file feed that reports these payments to ADR for entry in DADD. As with the pledges, ADR is only recording these payments for counting purposes; the payments are recorded to Duke's general ledger by Accounts Receivable.
ADR does not record clinical trials or contract payments in DADD. Rare exceptions may be made if the clinical trial is paid for by a foundation.