In accordance with its mission and values, University of the Pacific has adopted the following gift policies and campaign accounting guidelines. The purpose of this document is to give guidance and counsel to those individuals within the University community who solicit gifts, and to potential donors and their professional advisors who are completing gifts to the University. This document will also assure donors that Pacific respects their aspirations and appropriately stewards their investments in the University. These policies are intended to ensure that gifts provided to Pacific are appropriate to its mission and needs and impose no undue financial burden or unreasonable restriction on the University. It is the University’s objective that all gifts will comply in all respects with the Internal Revenue Code and the regulations promulgated thereunder, as well as with the Council for Advancement and Support of Education (CASE) guidelines.