The purpose of this chapter is to establish the town’s policy regarding donations in accordance with RCW 35.21.100 and other applicable state and federal laws.
The Town Hall office staff, with the assistance of department designees, as needed, shall administer the donation program.
As used in this chapter, “donation” refers to any money or property, real or personal, that is donated, gifted, devised, or bequeathed, with or without restriction, to the town of Concrete, or proposed to be donated to the town of Concrete.
“Designee”
means any department head, manager, or supervisor granted authority by the mayor or clerk-treasurer to accept or reject donations.
“Threshold”
in this chapter refers to the cutoff amount or value at which the clerk-treasurer or individual designee is allowed to accept or reject a donation, usually that person’s current financial signing authority.
“Value assessment”
is the method used to determine the worth of a donation. Available value assessment methods include without limitation a formal professional appraisal, a review of classified or internet ads for similar items, or the opinion of an employee with expertise. The type of item or its anticipated high value may mandate a particular method of value assessment.
(Ord. 879, 2024)
(1) 
Monetary Donations. The clerk-treasurer or designee is authorized to accept monetary donations to the town in an amount not to exceed $1,500 for any one donation. The mayor is authorized to allow acceptance of monetary donations to the town in amounts between $1,501 and $5,000 for any one donation. Donations over $5,000 must be approved by the town council. The clerk-treasurer or designee is authorized to carry out the terms of the donation, if the purposes and conditions of the donation are within the powers granted by law to the town. If no terms or conditions are attached to the donation, the town may expend or use the donation for any municipal purpose. Certain town projects may require, as determined by the town council, specific procedures for the collection and expending of funds, as approved by resolution.
(2) 
Nonmonetary Donations. The clerk-treasurer or designee is authorized to make at least the initial determination of the appropriateness, usefulness, and value to the town of all nonmonetary donations with a value assessment amount of no more than $5,000. For nonmonetary donations above that threshold, and for all real property donations, the clerk-treasurer will make recommendations to the town council regarding the donation and the town council shall make the final decision.
(3) 
Rejection of Donation. The clerk-treasurer or designee may reject a donation if such donation is not consistent with the polices, plans or goals of the town of Concrete. The clerk-treasurer must reject a donation if acceptance of the donation would be contrary to law or inconsistent with the Concrete Municipal Code. Any decision to reject a donation of real property must be reviewed and approved by the town council.
(Ord. 879, 2024)
The clerk-treasurer is authorized to implement the town donation program utilizing policies and procedures approved by town council.
(1) 
All donation proposals must be directed to the clerk-treasurer or their designee.
(2) 
Proposed donations with a value assessment over $5,000 should be made in writing by the prospective donor. If the donation is accepted by the town council, the town will require that a written donation agreement on a form approved by the town attorney be executed and filed or recorded in the appropriate manner.
(3) 
Donations contrary to law or the Concrete Municipal Code must be rejected. Donations inconsistent with town policies, plans, or goals should be rejected unless the clerk-treasurer or their designee determines that such donation is in the public interest; the clerk-treasurer or their designee will then present the proposed donation to the town council for acceptance or rejection.
(4) 
Monetary donations for a specific purpose may be made. However, if the purpose to be funded by the donation involves a capital project, public art, or infrastructure, it must be reviewed and approved in advance by the department head of the department responsible for the impacted location, or for determining any design or engineering standards that must be met. The town will not adjust its capital improvement plan or other planning documents to facilitate development or construction of any project on any timeline other than the timeline approved by the town.
(5) 
Monetary donations must be approved by the clerk-treasurer or designee. Monetary donations in an amount above $5,000 must be reviewed and approved by the town council.
(6) 
Nonmonetary donations over the $5,000 threshold, and all donations of real property, must be reviewed by the clerk-treasurer who then makes recommendations to the town council. The town council makes the final decision whether to accept or reject the donation, and whether to accept or reject any specific condition imposed on the donation. Nonmonetary donations involving a capital project, public art, or infrastructure will be addressed in the same manner as set forth in subsection (4) of this section.
(7) 
The town retains the right to use nonmonetary donated items as it deems appropriate, including without limitation the right to relocate or dispose of a donated item, or to renovate, demolish, or otherwise remove infrastructure, capital improvements, and public art as determined by the town council.
(8) 
Ownership. Any donations to the town become the property of the town.
(9) 
Tax Deductibility. Donations to the town of Concrete are considered charitable deductions pursuant to the IRS Code (26 USC Section 170(c)(1)) if the donation is made exclusively for a public purpose. It is the donor’s responsibility to consult with a tax expert before claiming a deduction based on a donation made to the town.
(10) 
Certain town projects may require, as determined by the town council, specific procedures for the collection and expending of funds, as approved by resolution. The resolution shall state the specific project or item donation that is being made including the manner in which such donation is to be utilized and how funds shall be collected or expended.
(Ord. 879, 2024)
The clerk-treasurer is authorized and directed to establish such funds and accounting procedures as may be necessary or stated within the resolution developed and approved by the town council, as stated in CMC § 3.36.030(10), to carry out the terms and conditions of any donation in accordance with the laws of the state of Washington and requirements of the State Auditor.
(Ord. 879, 2024)