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FISCAL MANAGEMENT OPERATIONS GUIDE
Clarification of Terminology
Gift
A contribution of cash or gift in kind in which the donor voluntarily gives up all control
of the asset to the University for its benefit.
Gift In Kind
A gift of physical property intended for use by the institution in its educational and/or
research programs.
Development Services
Unit within the Development Office responsible for the acceptance and processing of
private gifts to the University, colleges and units.
Endowment
Funds invested for the long term, with principal remaining intact and only income, or a
percentage of income, being available for expenditure.
UTIMCO
The University of Texas Investment Management Company is entrusted by the UT Board of
Regents to manage the LTF and other assets of the UT System.