All philanthropic gifts are processed through the George Mason University Foundation, which is the non-profit arm of the university proper. This allows for the university and the donor to both see the greatest benefit from gifts, including tax deductibility (with some exclusions). There are some exceptions, such as contributions that support sponsored research, which would be handled by a designated office on the university side he Foundation only accepts gifts which are completely philanthropic — ‘no strings attached.’ For example, someone creating a scholarship and making a fully tax-deductible gift can have no say in which students receive the awards. The same thing is true for gifts in kind, such as books for the library or donated artwork; donors give up their full rights of ownership and control over that property in order for it to qualify as a tax-deductible gift. Any contribution that has any sort of ‘quid pro quo’ requirements or allows for the giver to direct the expenditure or use of their donation does not qualify for the tax deduction and will be handled by the appropriate university office. The size of the gift doesn’t matter; it’s the intent that IRS regulations address.