The principal purpose of this chapter of the Financial Procedures Manual is to set out and explain the procedures to be followed by staff in Departments in respect of income received by means of donation and expenditure against such funds. 

In this context ‘donation’ also include grants received from both charitable trusts and from Government bodies. Research Grants are not covered here as they have their own guidance see here [1].

Topics covered in this section are:

• Responsibility for donation policy [2]
• Structure of this chapter [3]
• Definition - What is a donation? [4]
• Types of income treated as donations [5]
• Income which is not a donation [6]