Donations are defined as voluntary contributions by corporate bodies or private individuals received and administered by The University of Hong Kong (hereafter “HKU” or “the University”) in support of the HKU’s objectives and activities. Donors should expect no advantage of a material character in return, other than recognition and disposition of the gift in accordance with their wishes. In all cases, the University will establish the source of the donation.

Donations to HKU, under Section 88 of the Inland Revenue Ordinance (Cap. 112), are tax-deductible as it is an educational institution of a public character (Cap. 1053 University of Hong Kong Ordinance). The Inland Revenue Department of the HKSAR Government has issued a "Tax Guide for Charitable Institutions and Trusts of a Public Character" for reference by the public (www.ird.gov.hk/eng/tax/ach.htm).

Donations should predominantly be for teaching and learning activities, research, knowledge exchange and other related activities in support of the HKU’s vision and mission. They can be for general use solely at the discretion of HKU (i.e. unrestricted donations) or earmarked for specific purpose (i.e. restricted donations), e.g. academic research, scholarships, projects or campus development. 

Donations shall be utilised in accordance with agreed purposes and be subject to the HKU’s policies and audit procedures.  If necessary, due to programme or organisational changes, alternative uses will be discussed with the donor or the donor’s legal designate where possible. If the donor is deceased or legally incompetent, and HKU is unable to contact a legal designate, the donation shall be used in a manner that is as consistent as possible with the donor’s original intent.

Apart from monetary gifts, donations can be non-monetary items as gifts-in-kind. Examples of gifts-in-kind are real estate, equipment, art, collectibles, books, publicly traded securities and sponsored visits for academic staff (e.g. air tickets, hotel accommodation) that represent value to the University.

The University will issue donation receipts to donors of eligible monetary gifts as defined by Section 88 of the Inland Revenue Ordinance (Cap. 112). As gifts-in-kind to HKU are not eligible for tax deductions, no donation receipt will be issued.  Donor will be duly acknowledged by way of a thank-you letter.

When supporting conferences, seminars, etc., the donations should be offered to HKU instead of individual staff members. HKU has its own nomination and selection procedures in selecting suitable staff to use the donated items/services (e.g. air ticket, accommodation).

As may be directed in donor agreements, annual or periodic reports shall be provided to donors for the purpose of donation accountability.

Apart from outright donations, HKU also welcomes planned gifts such as bequests or beneficiary designations in a life insurance policy. Planned giving involves providing for a future gift to the University and enables the donor to leave a lasting legacy.

HKU respects the preference of donors who do not wish to have their identity published or otherwise made generally known (i.e. to remain anonymous). However, the donor’s necessary details shall be made known to the concerned departments of HKU and recorded in HKU’s donor database. In all cases, HKU will record the source of the donation.

There should be no conditions attached to a donation that would adversely affect the University’s ability to carry out its functions fairly and impartially. The University values and will protect its autonomy, academic freedom and integrity, and will not accept donations when a condition of such acceptance would compromise these fundamental principles. HKU will not accept donations it might reasonably expect could compromise its public image and reputation.

HKU is committed to the free and open discussion of ideas and opinions. While the University upholds academic freedom, it will not accept donations that carry any political requirements or criteria that may give rise to any perceived institutional endorsement.

Donors should expect no advantage of a material character in return, other than recognition and disposition of the gift in accordance with their wishes. Donors can be given nominal acknowledgement as recognition and should not be permitted to generate any direct financial gain as a result of supporting the activity or project. Any actual or perceived conflict of interest should be avoided and declared as and when they arise. Acceptance of a donation shall not in any circumstances give or be perceived to give the donor an unfair commercial advantage over others in the same trade, industry or profession.

Without the prior agreement of the University, donation drives in support of HKU shall not be allowed. Any publicity items to be produced by the donor in a joint promotion should be agreed and approved by the University beforehand and carefully monitored.

The Council is the ultimate authority on the acceptance of donations. In practice, the President and Vice-Chancellor or his/her designate is the delegated authority to accept donations. The Advisory Committee on Donations advises the Council on donation-related matters, including the formulation of donation policies and guidelines, the acceptance or otherwise of donations, and the utilisation of donations.