Donations are defined as voluntary contributions by corporate bodies or private individuals received and administered by the University in support of the University’s objectives and activities.

Donations to HKU, under Section 88 of the Inland Revenue Ordinance, are tax-deductible as it is an educational institution of a public character (Cap 1053 University of Hong Kong Ordinance). The Inland Revenue Department 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_tgc.htm).

Donations should predominantly be for teaching, research, knowledge exchange and other related activities in support of the University’s vision and mission. They can be for general use solely at the discretion of the University or earmarked for general purpose or specific projects in academic research, scholarships, projects or campus development. Donations will be utilised in accordance with donors’ wishes and be subject to the University’s policies and procedures.

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 monetary gifts. Whereas gifts-in-kind to the University are not eligible for tax deductions, they will be duly acknowledged by way of a thank-you letter.

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

Apart from outright donations, the University 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.

Donors who do not wish to have their identity published or otherwise made generally known can choose to remain anonymous. However, the donor’s necessary details shall be made known to the concerned departments of the University and recorded in the donor database. In all cases, the University will establish 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. The University will not accept donations it might reasonably expect could compromise its public image and reputation.

The University is committed to the free and open discussion of ideas and opinions. While the University upholds academic freedom, it should remain politically neutral. The University 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 the University 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.

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.

All donations should be used to support the mission of the University. Donations should be utilised in accordance with the agreed purposes and should be subject to the University’s financial 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 the University 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.

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